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51 results for “TDS”+ Section 204clear

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Mumbai304 Delhi266 Bangalore154 Karnataka107 Pune86 Kolkata83 Chandigarh68 Ahmedabad56 Chennai51 Jaipur51 Hyderabad41 Indore39 Visakhapatnam34 Ranchi29 Raipur18 Surat12 Lucknow12 Panaji10 Nagpur10 Allahabad9 Jabalpur9 Cochin8 Rajkot8 Guwahati6 Cuttack6 Patna6 Agra5 Dehradun2 SC2 J&K2 Amritsar1 Telangana1 Varanasi1 Kerala1

Key Topics

Section 234E42 Section 143(3)34 Addition to Income30 Section 200A(1)26 TDS23 Section 14414 Section 114 Condonation of Delay14 Section 14813 Section 154

GOVERNMENT SECONDARY SCHOOL KUMHARIA,AJMER vs. ASSISTANT COMMISSIONER OF INCOME (CPC) (TDS), GHAZIABAD

In the result, the appeal of the assessee is dismissed

ITA 911/JPR/2017[2016-17]Status: DisposedITAT Jaipur12 Apr 2022AY 2016-17

For Appellant: Shri Praveen Gurjar (C.A.)For Respondent: Ms Runi Pal (Addl.CIT) a

Section 190Section 200ASection 201Section 203Section 204Section 234Section 234ESection 285Section 32

TDS statement, which can be inferred from the provisions of Sec. 204 of the Act Section 204 particularly states that

Showing 1–20 of 51 · Page 1 of 3

12

Survey u/s 133A10

ASSISTANT ENGINEER (O&M) AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

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

ITA 405/JPR/2018[2016-17 24Q1]Status: DisposedITAT Jaipur21 May 2018

For Appellant: Shri Ankur Salgia (CA)For Respondent: Shri Prithvi Raj Meena (Addl.CIT)

Section 1Section 200ASection 200A(1)Section 234Section 234E

TDS statement, which can be inferred from the provisions of Sec. 204 of the Act Section 204 particularly states that

ASSISTANT ENGINEER (O&M) AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

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

ITA 409/JPR/2018[2016-17 (24Q, 2ND QTR.)]Status: DisposedITAT Jaipur21 May 2018

For Appellant: Shri Ankur Salgia (CA)For Respondent: Shri Prithvi Raj Meena (Addl.CIT)

Section 1Section 200ASection 200A(1)Section 234Section 234E

TDS statement, which can be inferred from the provisions of Sec. 204 of the Act Section 204 particularly states that

AEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1118/JPR/2019[2013-14 (24Q - 4)]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

AEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1116/JPR/2019[2013-14 (24 Q-2)]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

AEN (O&M) AVVNL, KHATUSHYAMJI,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1122/JPR/2019[2013-14-24Q-3]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

AEN (O&M) AVVNL, NEEM KA THANA,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1121/JPR/2019[2013-14- 24Q-4]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1110/JPR/2019[2016-17 (24Q-1)]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1111/JPR/2019[2016-17 924-Q-2)]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

AEN (O&M) AVVNL, NEEM KA THANA,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1119/JPR/2019[2013-14-24Q-2]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

XEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1126/JPR/2019[2013-14 - 24 Q 4]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1112/JPR/2019[2016-17-24Q-3]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1113/JPR/2019[2016-17-24Q-4]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

AEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1117/JPR/2019[2013-14 (24 Q -3)]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

AEN (O&M) AVVNL, NEEM KA THANA,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

ITA 1120/JPR/2019[2013-14-Q-3]Status: DisposedITAT Jaipur25 Aug 2020

For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)

Section 1Section 200A(1)Section 234E

section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS

DCIT, CIRCLE -6, JAIPUR, NCRB, JAIPUR vs. ASCENT BUILDHOME DEVELOPERS LIMITED, ADARSH NAGAR, JAIPUR

In the result, the appeal of the revenue is dismissed

ITA 846/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14

For Appellant: Sh. Jitendra Wadhwa, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(1)Section 143(2)Section 143(3)

TDS has been paid u/s 194C, the copy of ITR\nacknowledgments have been provided, all the transaction have been carried out\nthrough the banking channels. Hence, the said expenses cannot be help to be\nbogus in nature.\nThe appellant cannot be forced/compelled to produce its parties to prove\ngenuineness of the transactions. By submitting the necessary documents, the\nappellant

PARAS KUHAD,JAIPUR vs. ACIT - 7, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 1004/JPR/2024[2017-18]Status: DisposedITAT Jaipur22 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Anup Singh, Addl. CIT

Section 142(1)Section 143(2)Section 143(3)Section 44A

Section 145. However, the appellant did not file sales register depicting that amount invoiced and amount actually received and offered to tax. The appellant filed copies of bank statement but from bank statement the invoices raised by the appellant cannot be correlated and it cannot be established that the alleged receipts are offered to tax. 5.7 In view

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

ITA 105/JPR/2023[2021-22]Status: DisposedITAT Jaipur30 Jun 2023AY 2021-22

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

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT)

Section 201Section 3(35)

204 Taxman 38 (Guj.) (HC) 7 M/s Ready Roti India Pvt. Ltd. The relevant findings at Para 37, 38 & 41 is as under:- 37. To our mind the words appearing in sub-section (1) of s. 244A "comprised in a period" are significant. In cl. (b) of s. 244A(1) it is provided that the interest shall be calculated

SH. VIKESH KUMAR,HARYANA vs. ITO, WARD-1(2), ALWAR, ALWAR

In the result, Ground No. 1

ITA 1417/JPR/2024[2011-12]Status: DisposedITAT Jaipur13 Mar 2025AY 2011-12

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, Addl.CIT

Section 139Section 144Section 148Section 194ASection 249Section 249(4)Section 249(4)(b)Section 250Section 44A

TDS of Rs. 2,204/- was already deducted/collected from the assessee on liquor purchase by M/s. RSBCL and as the facts even before the AO and Ld. CIT (A) are self-explanatory that the assessee was retail liquor vendor, the whole number of receipts can’t be the taxable figure. Rather the profit embedded therein only can be taxed

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &

Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory