DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal filed by the revenue is partly allowed

Bench: Sri Manomohan Das & Sri Rakesh Mishra

TDS deductions. However, detailed confirmations, ledgers, bank statements, and ITR copies were not provided. Notices under section 133(6) were

ANUP TRADE AND TRANSPORT (P) LTD.,,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

deducted the TDS and submitted relevant evidence showing the payment of interest. The ld. Counsel for the assessee in support

GOLDEN ARROW TRAVELS PRIVATE LIMITED,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

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

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

deducts certain percentage as specified under the Act as TDS and pays to the Government Exchequer. The amount of TDS

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. M/S. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal of revenue is partly allowed

deduction of TDS on commission paid to partners. The ld. AO has alleged that the assessee failed to deduct tax at source

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

deduction of TDS. His case is that the assessee had not availed any technical services from its payees. The fact

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

deduction of TDS. His case is that the assessee had not availed any technical services from its payees. The fact

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

deduction of TDS. His case is that the assessee had not availed any technical services from its payees. The fact

TRIPURA STATE ELECTRICITY CORPORATION LTD.,TRIPURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

deduction of TDS. His case is that the assessee had not availed any technical services from its payees. The fact

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

deduction of TDS. His case is that the assessee had not availed any technical services from its payees. The fact

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

deduction of TDS. His case is that the assessee had not availed any technical services from its payees. The fact

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

deduction of TDS. His case is that the assessee had not availed any technical services from its payees. The fact

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

deduction of TDS. His case is that the assessee had not availed any technical services from its payees. The fact

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

Appeal is partly allowed in above terms

Bench: Shri S.S, Godaraassessment Year:2012-13 Accrecent Way Marketing Dcit, Cicle-3, बनाम / Pvt. Ltd. House No.10, Bye Aaykar Bhawan, G.S. V/S. Lane No.1, Amtala Path, Road, Christian Basti, Rehabari, Guwahati-781008 Guwahati-781005 [Pan No.Aafca 8279 H] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Anil Kr. Agarwala, Fca अपीलाथ" क" ओर से/By Appellant Shri A.K. Bhardwaj, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 11-07-2019 सुनवाई क" तार"ख/Date Of Hearing 10-10-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R This Assessee’S Appeal For Assessment Year 2012-13, Arises Against The Commissioner Of Income-Tax (Appeals)-2, Guwahati’S Order Dated 31.07.2018 Passed In Case No.Guwa-592/2014-15/94 Involving Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee’S Former Substantive Ground Pleaded In The Instant Appeal Challenges Both The Lower Authorities Action Disallowing Its Salary Payment Of ₹2 Lac On Account Of Non-Deduction Of Tds U/S194J R.W.S. 40(A)(Ia). Learned Departmental Representative Vehemently Contended That Since The Assessee Had Recorded The Impugned Expenditure Of Remuneration For Legal Matters, The Same Has Been Rightly Treated As Professional Services Requiring Tds Deduction U/S 194J Of The Act. I Find No Merit In Revenue’S Instant Argument. Case File Suggest That The Assessee Had Employed An Advocate, Mr Pradip Tarafdar For Salary Of ₹25,000/- Per Month From July, 2011 To

deduction of TDS u/s194J r.w.s. 40(a)(ia). Learned departmental representative vehemently contended that since the assessee had recorded the impugned

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

TDS was deducted by the respective assessees and deposited in the Government account. However, as per the Department, there was delay

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

TDS was deducted by the respective assessees and deposited in the Government account. However, as per the Department, there was delay

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

TDS was deducted by the respective assessees and deposited in the Government account. However, as per the Department, there was delay

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

TDS was deducted by the respective assessees and deposited in the Government account. However, as per the Department, there was delay

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI, GUWAHATI vs. THE ASSAM COOERATIVE APEX BANK LIMITED, GUWAHATI

The appeal of the Revenue is dismissed

Bench: The Hon'Ble Income Tax Appellate Tribunal (Itat) Was On Or Before 31/05/2025. However, The Appeal Was Filed Before The Hon'Ble Itat, Guwahati, On 18/06/2025, Resulting A Delay Of 18 Days Due To The Following Reasons. Exceptional Workload Due To Time-Barring Assessments & Initial Budget Collection Monitoring (March 2025): The Period Immediately Preceding The Appeal

deduction of TDS as per the provisions of section 40(a)(ia) of the Act. 2.2 The Revenue is aggrieved