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5 results for “TDS”+ Section 80G(5)(vi)clear

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Key Topics

Section 80G22Section 143(3)7Transfer Pricing5Addition to Income5Section 1354Comparables/TP3Section 234B2Section 372Section 80G(2)2Section 92C

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

ITA 145/HYD/2022[2017-18]Status: DisposedITAT Hyderabad16 Aug 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Nageswar Rao, AR
Section 135Section 143(3)Section 234BSection 37Section 80GSection 80G(2)

5)(vi) of the Act in respect of Pt. Jashraj Music Academy Trust is found placed at page 19 of PB dated 30.03.2012 given by Director of Income Tax (Exemption). Therefore, since the assessee satisfies the condition u/s. 80G of the Act of the donees, the assessee’s claim for deduction of CSR expenses/contribution u/s 80G

2
Charitable Trust2
Deduction2

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

ITA 482/HYD/2022[2018-19]Status: DisposedITAT Hyderabad16 Aug 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Nageswar Rao, AR
Section 135Section 143(3)Section 234BSection 37Section 80GSection 80G(2)

5)(vi) of the Act in respect of Pt. Jashraj Music Academy Trust is found placed at page 19 of PB dated 30.03.2012 given by Director of Income Tax (Exemption). Therefore, since the assessee satisfies the condition u/s. 80G of the Act of the donees, the assessee’s claim for deduction of CSR expenses/contribution u/s 80G

INFOR (INDIA) PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE -2(1), HYDERABAD

Appeal is partly allowed in above terms

ITA 198/HYD/2021[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Dr.Sunil Moti Lala, ARFor Respondent: Shri D.Srinivas, DR
Section 143(3)Section 92C(3)

80G of the Act amounting to Rs. 7,91,500 while computing assessed taxable income in the computation sheet forming part of the assessment order. 17. On the facts and in the circumstances of the case and in law, the Ld AO erred in not granting of credit of tax deducted at source ('TDS ') amounting

ADP PRIVATE LIMITED,RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

ITA 228/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai
Section 143(3)Section 92C

80G of the Act amounting to INR 10,43,860 and further erred in not granting an opportunity of being heard to the Appellant, to present its case on merits, before denial of such deduction. 22. On the facts and circumstance of the case and in law, the Ld. AO erred by granting credit of tax deducted at source ('TDS

ADP PRIVATE LIMITED (31/10/2015),RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

ITA 227/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai
Section 143(3)Section 92C

80G of the Act amounting to INR 10,43,860 and further erred in not granting an opportunity of being heard to the Appellant, to present its case on merits, before denial of such deduction. 22. On the facts and circumstance of the case and in law, the Ld. AO erred by granting credit of tax deducted at source ('TDS