MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS or TCS to be allowed against the corresponding income offered to tax. Further the Ld. Sr. counsel submitted that the licensees/associates have not claimed credit of TCS in their individual case and have not obtained the refund of the same as it is evident from Form 26AS of the individual license holders. Therefore, the credit of the TCS ought

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS or TCS to be allowed against the corresponding income offered to tax. Further the Ld. Sr. counsel submitted that the licensees/associates have not claimed credit of TCS in their individual case and have not obtained the refund of the same as it is evident from Form 26AS of the individual license holders. Therefore, the credit of the TCS ought

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

192(SC). The relevant findings of the\nTribunal are as under:-\n11. \"We have heard the rival contentions and perused the\nrecord. The issue arising in the present bunch of appeals is\nagainst levy of late filing fees under section 234E of the Act\nwhile issuing intimation under section 200A of the Act, in the\nfirst bunch of appeals

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, the appeal filed by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU

In the result, the appeal of assessee is allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS in the assessment-year 2017-18 which is very much correct and allowable in accordance with the following provision of section 199: “199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government shall be treated as a payment of tax on behalf of the person from whose income

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE CIT- (TDS), BHOPAL

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

JEEVANDHARA HOSPITAL (P) LTD.,INDORE vs. ACIT-CPC-TDS, GHAZIABAD , INDORE

In the result, these three appeals

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

TDS)', in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A

JEEVANDHARA HOSPITAL (P) LTD.,INDORE vs. ACIT-CPC-TDS, GHAZIABAD , INDORE

In the result, these three appeals

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

TDS)', in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS statement filed for a period prior to 01.06.2015, no late fee could be levied in the intimation issued u/s 200A of the Act. 3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS statement filed for a period prior to 01.06.2015, no late fee could be levied in the intimation issued u/s 200A of the Act. 3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS statement filed for a period prior to 01.06.2015, no late fee could be levied in the intimation issued u/s 200A of the Act. 3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A