ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PRAYAG POLYTECH PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2014-15

section 133(6) and summon issued under section 131 cannot per se be a ground to make addition. The AO has stated that notice under section 133(6) and summon under section 131 was issued but in response no reply received and none attended till date. This means that notice and summon have been served. In these circumstances

PRAYAG POLYTECH PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2014-15

section 133(6) and summon issued under section 131 cannot per se be a ground to make addition. The AO has stated that notice under section 133(6) and summon under section 131 was issued but in response no reply received and none attended till date. This means that notice and summon have been served. In these circumstances

M/S. BAIN & COMPANY INDIA PVT. LTD.,GURGAON vs. ITO (TDS) (INTERNATIONAL TAXATION), NEW DELHI

6 to section 9(1)(vi) of the Income Tax Act, to apply with effect from 01.06.1976, when technology relating to transmission by a satellite, optic fibre or other similar technology, was only regulated by the Parliament for the first time through the Cable Television 22 Networks (Regulation) Act, 1995, much after 1976. For all these reasons, it is clear

HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

TDS under Section 194-C of the Act. 11. The above order of the ITAT dated 12th July 2002 was affirmed by this Court by order dated 21st May 2004 in ITA No. 282 of 2002. The Court was of the view that no substantial question of law arose from the impugned order dated 12th July 2002 of the ITAT

INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS P.LTD,GURGAON vs. ACIT(TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

S D SENIOR SECONDARY SCHOOL,AMBALA CANTT vs. ITO, TDS, KARNAL

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS P.LTD,GURGAON vs. ACIT(TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS P.LTD,GURGAON vs. ACIT(TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

SANATAN DHARAM EDUCATIONAL SOCIETY,AMBALA CANTT vs. ITO, TDS, KARNAL

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted

INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS deduction was filed under respective sections of the Act, for the period prior to Assessment Years 2013-14 to 2015-16 01.06.2015 though belatedly, but no late filing fee can be charged under section 234E of the Act. The machinery provisions of charging the said fee as per clause (c) of Section 200A(1) of the Act was inserted