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3 results for “TDS”+ Section 46Aclear

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Key Topics

Section 10(26)12Section 2503Section 2512Section 1482Section 402Section 362Section 44A2Exemption2Addition to Income2

DY. COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. THE MEGHALAYA COOPERATIVE APEX BANK LIMITED, SHILLONG

In the result the appeal of the Revenue is allowed and the Cross

ITA 50/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 10(26)Section 143(3)Section 250Section 251Section 251(1)(a)Section 36Section 40

TDS on account of certificates u/s 10(26) of the Act and also carry out certain other verifications, which is tantamount to setting aside the order to the Ld. AO for verification and necessary action, which power is not available to the Ld. CIT(A) now and therefore, the Ld. CIT(A) exceeded his jurisdiction. The relevant extract from

INCOME TAX OFFICER, WARD-1, SHILLONG, SHILLONG vs. ACHULA DARNEICHONG SAILO, SHILLONG

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 119/GTY/2023[2013-14]Status: DisposedITAT Guwahati22 Jan 2025AY 2013-14

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 10(26)Section 142(1)Section 147Section 148Section 250Section 44A

TDS deducted nor the source of bank transactions of Rs. 47,29,500/-was explained. There is no discussion in the order of the Ld. CIT(A) nor any reason has been given regarding the exemption being allowed to the assessee nor any finding has been Page 6 of 8 I.T.A. No.: 119/GTY/2023 Assessment Year: 2013-14 Achula Darneichong Sailo

JOSEPH SYNGKLI,NONGPOH vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 157/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 251

TDS has been claimed, their corresponding receipts are not offered in the ITR of the assessee and were not appearing in 26AS.” I.T.A. No.: 157/GTY/2024 Assessment Year: 2017-18 Joseph Syngkli. 5. The Ld. AR submitted that required submission was made before the Ld. CIT(A) but he did not examine the explanation. Our attention was drawn to page