M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS survey u/s 133A of the Act was conducted on 26.05.2014 to verify the TCS/TCS compliances of the assessee. It entered into contract for Operation and maintenance of the plants with M/s RRB Energy Limited, M/s. Enercon (India) Limited & M/s Kelvin Energy Solution. The assessee applied section

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS survey u/s 133A of the Act was conducted on 26.05.2014 to verify the TCS/TCS compliances of the assessee. It entered into contract for Operation and maintenance of the plants with M/s RRB Energy Limited, M/s. Enercon (India) Limited & M/s Kelvin Energy Solution. The assessee applied section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course of survey

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course of survey

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course of survey

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course of survey

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course of survey

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course of survey

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course of survey

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course of survey

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course of survey

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course of survey

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

133A of the Act on 9.10.2015 and 10.10.2015. Statement of Managing Director Mr. Santosh Choubey was recorded where he voluntarily offered Rs.23 crores on account of inflated purchase in the books. The copy of the statement was provided to the assessee on 20.10.2015. On 10.11.2015 retraction of surrender of income was filed through an affidavit dated 7.11.2015. During the course

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

133A of the Act on 9.10.2015 and 10.10.2015. Statement of Managing Director Mr. Santosh Choubey was recorded where he voluntarily offered Rs.23 crores on account of inflated purchase in the books. The copy of the statement was provided to the assessee on 20.10.2015. On 10.11.2015 retraction of surrender of income was filed through an affidavit dated 7.11.2015. During the course

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

133A of the Act on 9.10.2015 and 10.10.2015. Statement of Managing Director Mr. Santosh Choubey was recorded where he voluntarily offered Rs.23 crores on account of inflated purchase in the books. The copy of the statement was provided to the assessee on 20.10.2015. On 10.11.2015 retraction of surrender of income was filed through an affidavit dated 7.11.2015. During the course

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

133A of the Act on 9.10.2015 and 10.10.2015. Statement of Managing Director Mr. Santosh Choubey was recorded where he voluntarily offered Rs.23 crores on account of inflated purchase in the books. The copy of the statement was provided to the assessee on 20.10.2015. On 10.11.2015 retraction of surrender of income was filed through an affidavit dated 7.11.2015. During the course

AJIT LALWANI ,INDORE vs. ACIT (TDS) , INDORE

In the result, Assessee’s appeals in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

133A of the Act was carried out at the business of premises of the assessee- company on 17.9.2013. According to the AO, the assessee was required to collect taxes on the sale of scrap at the rate of 1% from the buyer at the time of sale as per section 206 of the Act. According to him, the assessee failed

AJIT LALWANI,INDORE vs. ADD.CIT(A), INDORE

In the result, Assessee’s appeals in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

133A of the Act was carried out at the business of premises of the assessee- company on 17.9.2013. According to the AO, the assessee was required to collect taxes on the sale of scrap at the rate of 1% from the buyer at the time of sale as per section 206 of the Act. According to him, the assessee failed