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2 results for “TDS”+ Section 194Dclear

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Section 12A6 Section 402 Section 194H2 Section 1392 Section 2(15)2 Section 52

ZILA PARYAWARN SUDHAR SAMITI,JHUNJHUNU vs. CIT(EXEMPTION), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 3/JPR/2021[2020-21]Status: DisposedITAT Jaipur11 Mar 2022AY 2020-21

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Sanjay Dhariwal. CIT

Section 12ASection 2(15)Section 5

194D has been deducted. Also, the assessee society is in receipt of commission in lieu of services rendered by it on which TDS u/s 194H has been deducted by ICICI Bank Ltd. The impugned contractual / insurance and commission receipts are integral part of the Income & Expenditure accounts

NIKHIL SHARMA,JAIPUR vs. ITO WD 1(3), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed