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4 results for “disallowance”+ Section 253(1)clear

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Key Topics

Section 200A33Section 234E33Section 231E3Section 200C3Section 234A3Penalty3TDS3Section 143(1)2Section 36(1)(va)2

POORAN LAL VISHWAKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, all the three appeals stand allowed

ITA 87/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

1), for clauses (c) to (e), the following clauses shall be substituted with effect from †he Ist day of June, 2015, namely:- “(c) †he fee, if any, shall be computed in accordance With the provisions of sect6ion 234E: (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

In the result, all the three appeals stand allowed

ITA 88/JAB/2019[2013-14]Status: DisposedITAT Jabalpur11 Nov 2020AY 2013-14

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

1), for clauses (c) to (e), the following clauses shall be substituted with effect from †he Ist day of June, 2015, namely:- “(c) †he fee, if any, shall be computed in accordance With the provisions of sect6ion 234E: (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

In the result, all the three appeals stand allowed

ITA 89/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

1), for clauses (c) to (e), the following clauses shall be substituted with effect from †he Ist day of June, 2015, namely:- “(c) †he fee, if any, shall be computed in accordance With the provisions of sect6ion 234E: (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount

SHRI GOVIND SINGH, REWA vs. INCOME TAX OFFICER,WARD-1,, SATNA

In the result, the appeal of the assesse is dismissed

ITA 11/JAB/2023[2018-19]Status: DisposedITAT Jabalpur30 Nov 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43

253/-in respect to employees contribution to EPF and Rs. 24,173/- for belated payment of employees contribution to ESIC; especially when; they are paid on the due date for instance due date falling for the month of July 2017. The due date for the month of July 2017 is on 15th August 2017 being payment made beyond due date