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5 results for “TDS”+ Section 221clear

Sorted by relevance

Delhi282 Mumbai273 Bangalore176 Chennai118 Karnataka90 Kolkata78 Ahmedabad72 Hyderabad40 Raipur35 Jaipur33 Cochin29 Pune23 Chandigarh13 Rajkot13 Jodhpur10 Lucknow10 Surat8 Guwahati6 Amritsar6 Visakhapatnam5 Indore5 SC5 Cuttack4 Varanasi4 Nagpur3 Agra3 Kerala3 Ranchi2 Allahabad2 Telangana2 Dehradun2 Jabalpur2 Patna1

Key Topics

Section 201(1)12 Section 143(3)8 Section 106 TDS5 Section 2634 Section 37(1)4 Deduction3 Section 372 Section 2502 Section 139

M/S J.C.SHARMA & SONS,BHOPAL vs. PR CIT -1, BHOPAL

In the result, appeal of assessee is allowed

ITA 139/IND/2021[2016-17]Status: DisposedITAT Indore21 Jul 2022AY 2016-17

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 143(3)Section 163Section 263Section 37Section 37(1)

221/- has been debited as interest on TDS which is not a permitted expense and the same is being disallowed under provision of section

M.P. WAREHOUSING AND LOGISTICS CORPORATION, INDORE,INDORE vs. ACIT (TDS), INDORE, INDORE

In the result, both appeals of assessee are allowed

2

ITA 195/IND/2023[2012-13]Status: Disposed

ITAT Indore

13 Oct 2023

AY 2012-13

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

Section 10Section 119Section 139Section 194Section 201(1)Section 250

section 201(1) of the Act dated 3rd June, 2016 states about the amount of rent paid by the assessee to the payee and certifies that the rental income received from the assessee has been accounted for in the financial statements and the taxable income of the ‘payee’ is nil. This fact proves that there was no liability

M.P. WAREHOUSING AND LOGISTICS CORPORATION, INDORE,INDORE vs. ACIT (TDS), INDORE, INDORE

In the result, both appeals of assessee are allowed

ITA 196/IND/2023[2013-14]Status: DisposedITAT Indore13 Oct 2023AY 2013-14

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

Section 10Section 119Section 139Section 194Section 201(1)Section 250

section 201(1) of the Act dated 3rd June, 2016 states about the amount of rent paid by the assessee to the payee and certifies that the rental income received from the assessee has been accounted for in the financial statements and the taxable income of the ‘payee’ is nil. This fact proves that there was no liability

GUNVEER SINGH CHHABRA ,INDORE vs. THE PR CIT -1, INDORE

In the result, assessee’s appeal is allowed

ITA 117/IND/2021[2015-16]Status: DisposedITAT Indore09 Sept 2022AY 2015-16

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyani

For Appellant: Shri Shubhash Jain, A.R

Section 143(3)Section 2(14)Section 263

221 ITR 155 :— "In the first instance it was contended by learned counsel for the assessee that the very premise on which order under section 263 was made against the assessee, namely, that the Income-tax Officer has not at all examined the goodwill account is not existent. According to him, it is apparent from the record that the goodwill

M/S BHOPAL DUGDH SANGH SAHAKARI MY.DAIRY PLANT, BHOPAL vs. DCIT -1 (1) ,BHOPAL, BHOPAL

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

ITA 128/IND/2020[2012-13]Status: DisposedITAT Indore28 Jun 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

For Appellant: Shri Ashish Goyal & N.D. Patva, ARsFor Respondent: Shri Amit Soni, Sr. D.R

221 ITR 317 as well as in the case of Gujrat Power Corporation Ltd. Vs. ITO reported at (2013) 354 ITR 201 (Guj), the Tribunal has allowed the appeal by deleting the addition of Rs. 1,25,44,938/- made by the AO. The Hon’ble Jurisdictional High Court affirmed the view taken by the Tribunal.” 12. From a careful