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11 results for “TDS”+ Section 43Bclear

Sorted by relevance

Mumbai338 Delhi302 Chennai201 Kolkata136 Bangalore135 Hyderabad78 Ahmedabad77 Jaipur46 Cuttack44 Raipur43 Pune37 Visakhapatnam31 Indore25 Lucknow24 Cochin17 Rajkot15 Chandigarh15 Guwahati11 Surat10 Amritsar8 Dehradun7 Karnataka6 Jabalpur6 Agra4 Allahabad4 Nagpur4 Rajasthan3 Panaji3 Ranchi2 Patna1 SC1 Jodhpur1

Key Topics

Section 43B17 Section 143(3)17 Disallowance11 TDS9 Section 1548 Section 80I5 Section 804 Section 403 Deduction3 Addition to Income

ASSAM GAS COMPANY LIMITED,DULIAJAN vs. DCIT/ ACIT, CIRCLE 1/DBR, DIBRUGARH

Appeal is allowed for statistical purposes

ITA 66/GTY/2025[2019-20]Status: DisposedITAT Guwahati16 Oct 2025AY 2019-20

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 139(1)Section 139(5)Section 143(1)Section 250Section 438Section 43B

Section 43B was correctly made. Accordingly, this ground of appeal is rejected. 4.3 Ground 3: Disallowance of TDS Credit 4.3.1 The appellant

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

3

In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

ITA 256/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Aug 2022AY 2012-13

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 142(1)Section 143(2)Section 250Section 40Section 43B

43B of the Act on account of outstanding electricity duty payable to the State Govt. Since we have already adjudicated this ground in the Revenue’s appeal and confirmed the finding of ld. CIT(A), this ground no. 2 raised in the Cross Objection becomes infructuous. 10. As regards ground No. 1 is concerned the same relates to disallowance

INCOME TAX OFFICER WARD-4(2), GUWAHATI vs. M/S. KISHLAY FOOD (P) LTD, GUWAHATI

In the result, the appeal is allowed

ITA 232/GTY/2018[2010-11]Status: DisposedITAT Guwahati13 Dec 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2011-12

Section 143(3)Section 14ASection 250(6)Section 43BSection 80Section 80ISection 80l

TDS under law, such disallowance would ultimately increase assessee's profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB of the Act. This view was taken by the courts in the following cases: • income-tax Officer - Ward

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

ITA 64/GTY/2018[2011-12]Status: DisposedITAT Guwahati18 Oct 2019AY 2011-12

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

Section 143(3)Section 154

TDS. His case is that the assessee had not availed any technical services from its payees. The fact remains that this taxpayer has not tendered any details of the actual nature of expenditure. We therefore find no reason to disagree with the lower authorities’ conclusion quoting assessee’s failure in filing the relevant details. Coupled with this, the fact also

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

ITA 30/GTY/2015[2007-08]Status: DisposedITAT Guwahati18 Oct 2019AY 2007-08

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

Section 143(3)Section 154

TDS. His case is that the assessee had not availed any technical services from its payees. The fact remains that this taxpayer has not tendered any details of the actual nature of expenditure. We therefore find no reason to disagree with the lower authorities’ conclusion quoting assessee’s failure in filing the relevant details. Coupled with this, the fact also

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

ITA 31/GTY/2015[2008-09]Status: DisposedITAT Guwahati18 Oct 2019AY 2008-09

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

Section 143(3)Section 154

TDS. His case is that the assessee had not availed any technical services from its payees. The fact remains that this taxpayer has not tendered any details of the actual nature of expenditure. We therefore find no reason to disagree with the lower authorities’ conclusion quoting assessee’s failure in filing the relevant details. Coupled with this, the fact also

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

ITA 243/GTY/2017[2009-10]Status: DisposedITAT Guwahati18 Oct 2019AY 2009-10

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

Section 143(3)Section 154

TDS. His case is that the assessee had not availed any technical services from its payees. The fact remains that this taxpayer has not tendered any details of the actual nature of expenditure. We therefore find no reason to disagree with the lower authorities’ conclusion quoting assessee’s failure in filing the relevant details. Coupled with this, the fact also

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

ITA 167/GTY/2016[2012-13]Status: DisposedITAT Guwahati18 Oct 2019AY 2012-13

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

Section 143(3)Section 154

TDS. His case is that the assessee had not availed any technical services from its payees. The fact remains that this taxpayer has not tendered any details of the actual nature of expenditure. We therefore find no reason to disagree with the lower authorities’ conclusion quoting assessee’s failure in filing the relevant details. Coupled with this, the fact also

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

ITA 242/GTY/2017[2008-09]Status: DisposedITAT Guwahati18 Oct 2019AY 2008-09

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

Section 143(3)Section 154

TDS. His case is that the assessee had not availed any technical services from its payees. The fact remains that this taxpayer has not tendered any details of the actual nature of expenditure. We therefore find no reason to disagree with the lower authorities’ conclusion quoting assessee’s failure in filing the relevant details. Coupled with this, the fact also

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

ITA 63/GTY/2018[2010-11]Status: DisposedITAT Guwahati18 Oct 2019AY 2010-11

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

Section 143(3)Section 154

TDS. His case is that the assessee had not availed any technical services from its payees. The fact remains that this taxpayer has not tendered any details of the actual nature of expenditure. We therefore find no reason to disagree with the lower authorities’ conclusion quoting assessee’s failure in filing the relevant details. Coupled with this, the fact also

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

ITA 32/GTY/2015[2009-10]Status: DisposedITAT Guwahati18 Oct 2019AY 2009-10

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

Section 143(3)Section 154

TDS. His case is that the assessee had not availed any technical services from its payees. The fact remains that this taxpayer has not tendered any details of the actual nature of expenditure. We therefore find no reason to disagree with the lower authorities’ conclusion quoting assessee’s failure in filing the relevant details. Coupled with this, the fact also