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30 results for “TDS”+ Section 43Dclear

Sorted by relevance

Mumbai42Delhi30Chennai27Hyderabad19Bangalore10Ahmedabad9Kolkata7Pune4Jaipur2Cochin2Karnataka1Amritsar1Surat1Telangana1

Key Topics

Section 14A17Addition to Income17Disallowance15Depreciation12Section 234B10Double Taxation/DTAA10Section 139(5)8Section 143(1)8Section 143(2)8Deduction

M/S. RAJ BUILDCON CONSTRUCTION LTD.,,GURGAON vs. JCIT, GURGAON

In the result, the appeal of the assessee is allowed partly for statistical purposes

ITA 2422/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Apr 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2010-11 M/S. Raj Buildcon Vs. Jcit(A), Construction Ltd., Range-Ii, Gurgaon (Haryana) 404, Welldone Tech Park, Sector-48, Sohna Road, Gurgaon (Haryana) Pan :Aadcr6387F (Appellant) (Respondent) Appellant By Shri Rohit Tiwari, Adv. Respondent By Smt. Rinku Singh, Sr.Dr

Section 143(3)Section 145(3)Section 3

TDS statement. In the reply received from M/s Uni-Charm India Ltd. the gross payment of Rs.26,19,08,017/- was shown, which was even less than the gross receipt of Rs.31,42,06,864/- shown by the assessee as having been received from M/s Uni-Charm India Ltd. In view of the difference in the account of the assessee

ACIT, NEW DELHI vs. M/S. HOUSING & URBAN DEVELOPMENT CORP. LTD. (HUDCO), NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

Showing 1–20 of 30 · Page 1 of 2

7
Section 143(3)4
Section 36(1)(viia)4
ITA 1562/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Feb 2016AY 2007-08

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

43D of the Act, does not mandate the rule making authority to follow the guidelines issued by the NBH in relation to bad and doubtful debts. In exercise of such power the rule making authority has enacted Rule 6EB of the Rules. The rule so enacted originally was in conformity with the guidelines issued by NHB. The guidelines were revised

M/S HOUSING & URBAN DEVLOPMENT CORPORATION LTD.,,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 3365/DEL/2013[2008-09]Status: DisposedITAT Delhi09 Feb 2016AY 2008-09

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

43D of the Act, does not mandate the rule making authority to follow the guidelines issued by the NBH in relation to bad and doubtful debts. In exercise of such power the rule making authority has enacted Rule 6EB of the Rules. The rule so enacted originally was in conformity with the guidelines issued by NHB. The guidelines were revised

M/S HOUSING & URBAN DEVLOPMENT CORPORATION LTD.,,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 3366/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2016AY 2009-10

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

43D of the Act, does not mandate the rule making authority to follow the guidelines issued by the NBH in relation to bad and doubtful debts. In exercise of such power the rule making authority has enacted Rule 6EB of the Rules. The rule so enacted originally was in conformity with the guidelines issued by NHB. The guidelines were revised

ACIT, NEW DELHI vs. M/S. HOUSING & URBAN DEVELOPMENT CORP. LTD. (HUDCO), NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1561/DEL/2012[2006-07]Status: DisposedITAT Delhi09 Feb 2016AY 2006-07

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

43D of the Act, does not mandate the rule making authority to follow the guidelines issued by the NBH in relation to bad and doubtful debts. In exercise of such power the rule making authority has enacted Rule 6EB of the Rules. The rule so enacted originally was in conformity with the guidelines issued by NHB. The guidelines were revised

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD (HUDCO),NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 4303/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Feb 2016AY 2004-05

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

43D of the Act, does not mandate the rule making authority to follow the guidelines issued by the NBH in relation to bad and doubtful debts. In exercise of such power the rule making authority has enacted Rule 6EB of the Rules. The rule so enacted originally was in conformity with the guidelines issued by NHB. The guidelines were revised

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1166/DEL/2012[2005-06]Status: DisposedITAT Delhi09 Feb 2016AY 2005-06

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

43D of the Act, does not mandate the rule making authority to follow the guidelines issued by the NBH in relation to bad and doubtful debts. In exercise of such power the rule making authority has enacted Rule 6EB of the Rules. The rule so enacted originally was in conformity with the guidelines issued by NHB. The guidelines were revised

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1167/DEL/2012[2006-07]Status: DisposedITAT Delhi09 Feb 2016AY 2006-07

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

43D of the Act, does not mandate the rule making authority to follow the guidelines issued by the NBH in relation to bad and doubtful debts. In exercise of such power the rule making authority has enacted Rule 6EB of the Rules. The rule so enacted originally was in conformity with the guidelines issued by NHB. The guidelines were revised

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1168/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Feb 2016AY 2007-08

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

43D of the Act, does not mandate the rule making authority to follow the guidelines issued by the NBH in relation to bad and doubtful debts. In exercise of such power the rule making authority has enacted Rule 6EB of the Rules. The rule so enacted originally was in conformity with the guidelines issued by NHB. The guidelines were revised

HOUSING & URBAN DEVELOPMENT CORPORATION LTD (HUDCO),NEW DELHI vs. ADDL. CIT, RANGE-4, NEW DELHI

In the result, the appeal of the assessee is partly allowed for

ITA 7626/DEL/2018[2005-06]Status: DisposedITAT Delhi25 Apr 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14ASection 36(1)(viia)

43D of the IT Act prescribes to recognize only as much income as it is credited to 'profit/loss account'. How much is to be credited to 'profit and loss account' is to be determined by the guidelines issued by NHB pursuant to section 30A read with section 36 of the NHB Act. 8. The Judgement of the Hon'ble Delhi

HOUSING & URBAN DEVELOPMENT CORPORATION LTD (HUDCO),NEW DELHI vs. ADDL. CIT, SPECIAL RANGE-4, NEW DELHI

In the result, the appeal of the assessee is partly allowed for

ITA 7628/DEL/2018[2008-09]Status: DisposedITAT Delhi25 Apr 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14ASection 36(1)(viia)

43D of the IT Act prescribes to recognize only as much income as it is credited to 'profit/loss account'. How much is to be credited to 'profit and loss account' is to be determined by the guidelines issued by NHB pursuant to section 30A read with section 36 of the NHB Act. 8. The Judgement of the Hon'ble Delhi

HOUSING & URBAN DEVELOPMENT CORPORATION LTD,NEW DELHI vs. ADDL. CIT, RANGE-4, NEW DELHI

In the result, the appeal of the assessee is partly allowed for

ITA 7865/DEL/2018[2007-08]Status: DisposedITAT Delhi25 Apr 2025AY 2007-08

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14ASection 36(1)(viia)

43D of the IT Act prescribes to recognize only as much income as it is credited to 'profit/loss account'. How much is to be credited to 'profit and loss account' is to be determined by the guidelines issued by NHB pursuant to section 30A read with section 36 of the NHB Act. 8. The Judgement of the Hon'ble Delhi

HOUSING & URBAN DEVELOPMENT CORPORATION LTD (HUDCO),NEW DELHI vs. ADDL. CIT, RANGE-4, NEW DELHI

In the result, the appeal of the assessee is partly allowed for

ITA 7629/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Apr 2025AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14ASection 36(1)(viia)

43D of the IT Act prescribes to recognize only as much income as it is credited to 'profit/loss account'. How much is to be credited to 'profit and loss account' is to be determined by the guidelines issued by NHB pursuant to section 30A read with section 36 of the NHB Act. 8. The Judgement of the Hon'ble Delhi

M/S SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal are allowed

ITA 6384/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jul 2019AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

SUMITOMO CORPORATION,NEW DELHI vs. DDIT, NEW DELHI

Appeal are allowed

ITA 3675/DEL/2014[2001-02]Status: DisposedITAT Delhi01 Jul 2019AY 2001-02

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

SUMITOMO CORPORATION,DELHI vs. DDIT, NEW DELHI

Appeal are allowed

ITA 3677/DEL/2014[2003-04]Status: DisposedITAT Delhi01 Jul 2019AY 2003-04

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

SUMITOMO CORPORATION,DELHI vs. DDIT, NEW DELHI

Appeal are allowed

ITA 3676/DEL/2014[2002-03]Status: DisposedITAT Delhi01 Jul 2019AY 2002-03

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3713/DEL/2014[2003-04]Status: DisposedITAT Delhi01 Jul 2019AY 2003-04

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3696/DEL/2014[2002-03]Status: DisposedITAT Delhi01 Jul 2019AY 2002-03

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3714/DEL/2014[2004-05]Status: DisposedITAT Delhi01 Jul 2019AY 2004-05

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject