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

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

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

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

6 paras. Para (III) relates to insertion of section 234E in the statute & relevant to the issue under consideration. 7. She further drew the attention of the Bench to the Memorandum to the Finance Bill, 2015 which elaborates the rationale for insertion of clause (c) in section 200A(I) in the statute. Para (I) & para (III) under the heading

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

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

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

6 paras. Para (III) relates to insertion of section 234E in the statute & relevant to the issue under consideration. 7. She further drew the attention of the Bench to the Memorandum to the Finance Bill, 2015 which elaborates the rationale for insertion of clause (c) in section 200A(I) in the statute. Para (I) & para (III) under the heading

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

Appeals are allowed\"

206C(3) of the Act, is inserted by F.A.2012\nw.e.f. 01/07/2012 .Therefore, since both the substantive\nlegislation (section imposing statutory liability as well as the\ncharging section for levy of fees in case of violation of statutory\nliability) were in effect much earlier from the date of insertion of\n200A(3) which is merely a mechanical provision providing for\ncomputation

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 are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

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 are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

PUSHPA BAI MUNAT,BADNAWAR vs. CPC, BANGALURU, BANGALURU

Appeal is allowed accordingly

TDS Reconciliation Analysis and Correction Enabling System\nForm 26AS\nPushpa Bai Munat\nITA No. 125/Ind/2025 - AY 2017-18\nData updated till 6-May-2024\nAnnual Tax Statement under Section 203AA of the Income Tax Act, 1961\nSee Section 203AA and second provision to Section 206C

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

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

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

206C(1) of the Act, which reflected malafide intention of the assessee to conceal the identity of the customers; that in the guise of bullion trading the assessee was channelizing hawala transaction by way of cash deposits and cash withdrawal; that disclosure of Rs.15 crores during the search in the various premises related to the assessee, the AO assumed that

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

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

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

206C(1) of the Act, which reflected malafide intention of the assessee to conceal the identity of the customers; that in the guise of bullion trading the assessee was channelizing hawala transaction by way of cash deposits and cash withdrawal; that disclosure of Rs.15 crores during the search in the various premises related to the assessee, the AO assumed that

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

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

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

206C(1) of the Act, which reflected malafide intention of the assessee to conceal the identity of the customers; that in the guise of bullion trading the assessee was channelizing hawala transaction by way of cash deposits and cash withdrawal; that disclosure of Rs.15 crores during the search in the various premises related to the assessee, the AO assumed that

JUNEJA SIZE AND COAL WASH PVT. LTD,NIKHIL BUNGLOW, PHASE-III vs. ITO TDS-1 BHOPAL , BHOPAL

In the result appeal of the assassee is allowed for statistical

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

TDS-1, Vs. Nikhil Bunglow,Phase-III, Bhopal Hoshangabad Road, Bhopal (PAN: AACCJ6672J) (Appellant) (Respondent) Assessee by Shri Soumya Bumb, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 03.12.2025 Date of 30.12.2025 Pronouncement आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee Under Section