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621 results for “TDS”+ Section 13(3)clear

Sorted by relevance

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Key Topics

Section 143(3)73Addition to Income60Section 26351Disallowance40Section 271C39TDS34Section 234E33Section 200A29Section 194H29Section 40A(3)

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Showing 1–20 of 621 · Page 1 of 32

...
28
Section 6827
Deduction26
ITA 917/IND/2024[2013-14]Status: Disposed
ITAT Indore
13 Oct 2025
AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 441/IND/2018[2014-15]Status: DisposedITAT Indore25 Jan 2023AY 2014-15

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 244/IND/2017[2012-13]Status: DisposedITAT Indore25 Jan 2023AY 2012-13

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 309/IND/2017[2013-14]Status: DisposedITAT Indore25 Jan 2023AY 2013-14

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

13,39,555 3 Site expenses 75,23,136 4 Disallowance under Section 40A(3) of the 8,12,755 Act 5 Employee remuneration and benefit 18,91,316 6 Disallowance under Section 40a(ia) of the 16,01,614 Act 7 Communication, conveyance, water & electricity, office running & maintenance, 12,37,512 travelling expenses etc. Total

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

13,39,555 3 Site expenses 75,23,136 4 Disallowance under Section 40A(3) of the 8,12,755 Act 5 Employee remuneration and benefit 18,91,316 6 Disallowance under Section 40a(ia) of the 16,01,614 Act 7 Communication, conveyance, water & electricity, office running & maintenance, 12,37,512 travelling expenses etc. Total

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

13,39,555 3 Site expenses 75,23,136 4 Disallowance under Section 40A(3) of the 8,12,755 Act 5 Employee remuneration and benefit 18,91,316 6 Disallowance under Section 40a(ia) of the 16,01,614 Act 7 Communication, conveyance, water & electricity, office running & maintenance, 12,37,512 travelling expenses etc. Total

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 647/IND/2018[17-18(26Q/Q-4)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 646/IND/2018[16-17(26Q/Q4)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 640/IND/2018[16-17(Q24/Q1)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 666/IND/2018[2013-14(24Q/Qtr-3)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 642/IND/2018[16-17 Q 24/Q-4]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

SARTHAK REAL BUILT P LTD,INDORE vs. DCIT CPC TDS , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 644/IND/2018[16-1726Q/Q-2]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 645/IND/2018[16-17(26Q/Q-3)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

SARTHAK REAL BUILT PVT. LTD.,INDORE vs. DCIT (CPC TDS), , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 643/IND/2018[2016-17]Status: DisposedITAT Indore06 Aug 2019AY 2016-17

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 665/IND/2018[2013-14 (24 Q/Qtr-2)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 669/IND/2019[2013-14(FY 12-13) (Q3&24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 672/IND/2019[2014-15(FY 13-14) (Q1-24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 670/IND/2019[2013-14(FY 12-13) (Q4&24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

TDS statement within the time prescribed in sub-section (3) of section 200 of the Act or proviso to sub-section (3) of section 206C of the Act, from 01.07.2012 provision of section 234E of the Act comes into operation and if the default continues and the CPC order is passed on and after 01.06.2015 then even