ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

3. Whether the assessee had filed TDS return alongwith the details of PAN received from the transporters? 4. Whether non filing of TDS return alongwith PAN details would attract provision of section 40(a)(ia) of the Act holding the assessee in default of non deduction of TDS under the provision of section

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, the penalty levied in 3 cases is hereby directed to be deleted subject to verification of payment of taxes along with fee and interest

TDS, Jaipur Central Government, he had delivered or cause to be delivered the statement referred to in sub-section (3) of section 200

GOVERNEMNT SECONDARY SCHOOL PRINCIPAL OFFICER TOOMLIKABAS, CHAKSU,CHAKSU vs. ACIT CPC TDS GHAZIABAD, GHAZIABAD

In the result, this appeal of the assessee is dismissed

200(3) as well as Section 206C(3) of the Act. Therefore, the A.O. is having no discretion to levy or not to levy the penalty but it is mandatory once there is a default in furnishing the TDS

SUBHASH PARETA,KOTA vs. ACIT, KOTA

In the result, the appeal of the assessee and the revenue are disposed off with above directions

200,000.00 Illegal Payment debited to Other Debtors a/c • A-22 is part of Assessee-cash Book diary – as we have mentioned above that all the entry whether you have considered legal or illegal are in the hand of the diary of the Assessee, if not entered it is not related to assessee. There are marking of payment to person

THE RAILWAY EMPLOYEE'S CO-OPERATIVE BANK LTD.,AJMER vs. INCOME TAX OFFICER, TDS, AJMER

In the result, appeal of the assessee is allowed

TDS u/s 194A was issued on 16.03.2016 and Order u/s 201/201A of the I.T. Act was passed on 29.03.2016. Therefore, the initiation of proceedings as well as order passed u/s 201/201A was time barred as the same was passed after a period of six years and 10 months after ending of financial year 2008-09 in which interest was paid

INCOME TAX OFFICER, TDS-3, JAIPUR vs. M/S EID MOHAMMAD NIZAMUDDIN , TONK

In the result, all the appeals of the revenue are dismissed

3) of Section 200." The said sub-section clearly provides that interest would be payable from the date on which such tax was deductible, i.e., the date when payment was made by the assessee to the Recipient till the date on which such tax was actually paid, i.e., tax was deposited by the Recipient. 27. The provision for tax deduction

INCOME TAX OFFICER, TDS-3, JAIPUR vs. M/S EID MOHAMMAD NIZAMUDDIN , TONK

In the result, all the appeals of the revenue are dismissed

3) of Section 200." The said sub-section clearly provides that interest would be payable from the date on which such tax was deductible, i.e., the date when payment was made by the assessee to the Recipient till the date on which such tax was actually paid, i.e., tax was deposited by the Recipient. 27. The provision for tax deduction

INCOME TAX OFFICER, TDS-3, JAIPUR vs. M/S EID MOHAMMAD NIZAMUDDIN , TONK

In the result, all the appeals of the revenue are dismissed

3) of Section 200." The said sub-section clearly provides that interest would be payable from the date on which such tax was deductible, i.e., the date when payment was made by the assessee to the Recipient till the date on which such tax was actually paid, i.e., tax was deposited by the Recipient. 27. The provision for tax deduction

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

TDS in the prescribed Form 24Q for the financial year 2012-13 as required under section 200(3) of the IT Act. Accordingly

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

TDS in the prescribed Form 24Q for the financial year 2012-13 as required under section 200(3) of the IT Act. Accordingly

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

TDS in the prescribed Form 24Q for the financial year 2012-13 as required under section 200(3) of the IT Act. Accordingly

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

TDS in the prescribed Form 24Q for the financial year 2012-13 as required under section 200(3) of the IT Act. Accordingly

M/S GOLD CREATIONS,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

TDS statement in Form 26Q as per provisions of section 200(3) of the IT Act for the assessment year

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section (6) to provide that, with effect from 1-4-2012, the provisions of sub-section shall cease to have effect. Accordingly, a SEZ developer or any entrepreneur carrying on business in an SEZ unit (being a company) would be liable to pay MAT on the profits arising from the development of SEZ or the business carried

M/S. GURU KRIPA CAREER INSTITUTE PVT. LTD.,SIKAR vs. PR.CIT-3, JAIPUR

In the result, appeal of the assessee is allowed

200/- + 3,85,100/- + (Professional Fee to (Professional Fee to tutors Rs. NIL) tutors Rs.85,51,000/- On perusal of above detail which are verifiable from the Other Expenses head in the audited profit and loss account during the F.Y. 2014-15 entire 25 ITA 283/JP/2020_ M/s Guru Kripa Career Institute P Ltd. Vs PCIT expenses relating to legal

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC-TDS/ ACIT/DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS is governed by the provisions of Section 201(1A)(ii) of the 1961 Act read with Rule 119A(b) of the Income-tax Rules, 1962. As per Section 201(1A) of the Act, Without prejudice to the provisions of sub-section (1), if any such person, principal officer or company as is referred to in that sub-section does

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. JOINT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

TDS was duly deposited in the government treasury within the prescribed time. Such delay has not caused any loss to the revenue. He has further submitted that there is no fault under section 200(3

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. JOINT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

TDS was duly deposited in the government treasury within the prescribed time. Such delay has not caused any loss to the revenue. He has further submitted that there is no fault under section 200(3