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3 results for “TDS”+ Section 272A(2)(g)clear

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Key Topics

Section 234E10Section 200A4TDS3Section 200(3)2Section 272A2Condonation of Delay2

THE CIVIL SURGEON CUM SUPRINTENDENT,JHABUA vs. JCIT(TDS), INDORE

In the result, the appeal of the assessee stands allowed

ITA 307/IND/2016[2009-10]Status: DisposedITAT Indore25 Jul 2017AY 2009-10
Section 272ASection 272A(2)(k)Section 27g

TDS) tndore l.T.A. No.307 to 309/tnd/2016/ A.Y.09-L0 to 11-L2 Page 8 of 11 Iurnishir:g the tax ileduction certiiicate was held to be mereiy technical or venial in nature and penalty levied under section 272A(2

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

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

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

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

Bench:
Section 200(3)Section 200ASection 234E

g) Before the insertion of clause (c) to section 200A(1), section 200A did not provide for computation of fee payable u/s 234E of the Act at the time of processing of TDS statements though the same was mandatorily leviable for the delay in filing of TDS statements. In this sense, insertion of clause (c) to section 200A

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

g) Before the insertion of clause (c) to section 200A(1), section 200A did not provide for computation of fee payable u/s 234E of the Act at the time of processing of TDS statements though the same was mandatorily leviable for the delay in filing of TDS statements. In this sense, insertion of clause (c) to section 200A