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2 results for “TDS”+ Section 80P(2)clear

Sorted by relevance

Mumbai148Bangalore62Raipur52Pune35Delhi27Chennai24Ahmedabad23Kolkata21Visakhapatnam19Cochin14Surat13Jaipur12Lucknow9Nagpur9Jabalpur7Karnataka6Jodhpur4Chandigarh3Panaji3Amritsar2Indore2Rajkot1Hyderabad1Varanasi1Kerala1

Key Topics

Section 80P(2)(d)4Section 143(3)3Section 2633Section 253(5)2

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

TDS from the interest other than interest on securities. Therefore it cannot be said that Page 10 of 34 Adim Jati Sewa Sahkari Samiti Mydt. cooperative banks are excluded from the definition of cooperative societies by such an amendment. [Para 29] Moreover, as reliance placed on the aforesaid decision for applicability of section 80P(4) in the facts

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

ITA 44/IND/2022[2016-17]Status: DisposedITAT Indore30 Oct 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

Section 12ASection 138Section 143(3)Section 263

2) & 142(1) the assesse filed written submission, books of account bills and vouchers, stock register which are examined on Test check basis. The AO has specifically given the remarks in para 4 of the assessment order as under: “4. The Assessee shown Cash in hand' amounting to Rs. 1,72,10.437/-. The assessee in his written reply stated that