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18 results for “TDS”+ Section 206C(1)clear

Sorted by relevance

Bangalore240 Pune236 Delhi178 Chennai155 Mumbai62 Kolkata46 Raipur44 Cochin28 Ahmedabad26 Karnataka26 Jodhpur20 Jaipur18 Rajkot17 Nagpur16 Indore14 Surat10 Panaji10 Dehradun8 Lucknow8 Himachal Pradesh6 Chandigarh4 Amritsar4 Guwahati4 Hyderabad3 Visakhapatnam3 Cuttack2 Telangana2 SC1 Rajasthan1 Calcutta1

Key Topics

Section 201(1)32 Section 194C20 TDS18 Section 206C14 Section 20113 Deduction13 Section 26311 Section 143(3)11 Section 271C11 Section 244A

MANOJ KUMAR JAIN, PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

In the result, appeals of the assessee are disposed off accordingly

ITA 591/JPR/2023[2016-17]Status: DisposedITAT Jaipur19 Dec 2023AY 2016-17

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

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)

Section 201Section 201(1)Section 206CSection 206C(1)Section 250

TDS 2015 ITL 1007 (Bang.) (Trib.) Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1

10

Survey u/s 133A7

Addition to Income5

MANOJ KUMAR JAIN PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

In the result, appeals of the assessee are disposed off accordingly

ITA 592/JPR/2023[2017-18]Status: DisposedITAT Jaipur19 Dec 2023AY 2017-18

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

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)

Section 201Section 201(1)Section 206CSection 206C(1)Section 250

TDS 2015 ITL 1007 (Bang.) (Trib.) Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1

MANOJ KUMAR JAIN PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

In the result, appeals of the assessee are disposed off accordingly

ITA 593/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Dec 2023AY 2018-19

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

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)

Section 201Section 201(1)Section 206CSection 206C(1)Section 250

TDS 2015 ITL 1007 (Bang.) (Trib.) Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1

INCOME TAX OFFICER, KOTA vs. ZILA PARISHAD, SAWAI MADHOPUR

In the result, appeal of the revenue is dismissed

ITA 15/JPR/2023[2018-19]Status: DisposedITAT Jaipur20 Feb 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.15 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years :2018-19 Income Tax Officer, Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHZ00055G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No.16 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2019-20 Income Tax Officer(TDS), Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: J

For Appellant: Sh. Neeraj Jain (C.A.)For Respondent: Sh. Jadish (JCIT) fu/kZkfjrh dh vksjls@

Section 194ASection 201Section 201(1)

206C thus is to make a declaration as prescribed, upon which, the liability to collect tax at source under sub-section (1) would not apply. When there was no dispute about such a declaration being filed in a prescribed format and there was no dispute about the genuineness of such declaration, mere minor delay in filing the said declaration would

INCOME TAX OFFICER (TDS), KOTA vs. ZILA PARISHAD , SAWAI MADHOPUR

In the result, appeal of the revenue is dismissed

ITA 16/JPR/2023[2019-20]Status: DisposedITAT Jaipur20 Feb 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.15 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years :2018-19 Income Tax Officer, Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHZ00055G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No.16 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2019-20 Income Tax Officer(TDS), Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: J

For Appellant: Sh. Neeraj Jain (C.A.)For Respondent: Sh. Jadish (JCIT) fu/kZkfjrh dh vksjls@

Section 194ASection 201Section 201(1)

206C thus is to make a declaration as prescribed, upon which, the liability to collect tax at source under sub-section (1) would not apply. When there was no dispute about such a declaration being filed in a prescribed format and there was no dispute about the genuineness of such declaration, mere minor delay in filing the said declaration would

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR RAJASTHAN

In the result, the appeals of the assessee are allowed

ITA 325/JPR/2023[2019-20]Status: DisposedITAT Jaipur18 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

For Appellant: Sh. Dheeraj Borad (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 201Section 201(1)

TDS, Alwar passed under Section 201(1)/201(1A) & 206C of the Income tax Act, 1961 (in short 'the Act') dated

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR RAJASTHAN

In the result, the appeals of the assessee are allowed

ITA 323/JPR/2023[2017-18]Status: DisposedITAT Jaipur18 Sept 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

For Appellant: Sh. Dheeraj Borad (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 201Section 201(1)

TDS, Alwar passed under Section 201(1)/201(1A) & 206C of the Income tax Act, 1961 (in short 'the Act') dated

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

ITA 322/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Sept 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

For Appellant: Sh. Dheeraj Borad (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 201Section 201(1)

TDS, Alwar passed under Section 201(1)/201(1A) & 206C of the Income tax Act, 1961 (in short 'the Act') dated

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

ITA 321/JPR/2023[2015-16]Status: DisposedITAT Jaipur18 Sept 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

For Appellant: Sh. Dheeraj Borad (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 201Section 201(1)

TDS, Alwar passed under Section 201(1)/201(1A) & 206C of the Income tax Act, 1961 (in short 'the Act') dated

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMITED,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR

In the result, the appeals of the assessee are allowed

ITA 324/JPR/2023[2018-19]Status: DisposedITAT Jaipur18 Sept 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

For Appellant: Sh. Dheeraj Borad (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 201Section 201(1)

TDS, Alwar passed under Section 201(1)/201(1A) & 206C of the Income tax Act, 1961 (in short 'the Act') dated

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 528/JPR/2023[2011-12]Status: DisposedITAT Jaipur22 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. G. M. MehtaFor Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 195Section 195(1)Section 271CSection 40Section 9(1)(vi)

section 201(1) / 201 * (1A) . Show- cause notice having been issued on 23rd September 2003. Order passed u/s. 201(1) / 201 * (1A) on 28th March 2011 was barred by limitation. (P.B. pages 143 to 156) (4) ITO Vs. Eid Mohammad Nizamuddin (2018) 196 TTI (JP) 232: TDS- Tax collection at source under sec. 206C

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2 NEAR MODEL TOWN, MALVIYA NAGAR JAIPUR vs. ACIT, CIRCLE 4, JAIPUR

ITA 428/JPR/2022[2016-17]Status: DisposedITAT Jaipur05 Apr 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Yogesh Parwal, CA and Shri P.C. Parwal, C.AFor Respondent: Shri Anoop Singh (Addl.CIT)

Section 143(1)Section 143(3)Section 244A

206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period from the 1st day of April of the assessment year

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

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

ITA 313/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 Sept 2023AY 2016-17

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

For Appellant: Sh. P. C. ParwalFor Respondent: Sh. Ajay Malik (CIT) a

Section 143(3)Section 192Section 194Section 195Section 263Section 36(1)(va)Section 40

1)(va) read with section 2(24)(x) of the Act 2. Perusal of the record also shows that one of the main reasons for selection of the case for complete scrutiny was "large outwards remittances by the assessee and to check as to whether appropriate 9 Gillette India Ltd vs. PCIT provisions of withdrawal have been complied with." This

RAJDHANI MINERAL JAIPUR PVT. LTD,JAIPUR vs. INCOME TAX OFFICER TDS-I , JAIPUR

In the result, appeal of the assessee is allowed for statistical

ITA 333/JPR/2023[2014-15]Status: DisposedITAT Jaipur21 Sept 2023AY 2014-15

Bench: The Date Of Hearing.”

For Appellant: Shri P. C. Jain (CA)For Respondent: Smt. Monisha Choudhary (Addl. CIT) a

Section 133ASection 206CSection 250

section 206C(6A)/206C(7) of the Income Tax Act, by ITO, TDS-1, Jaipur. 2. The assessee has marched this appeal on the following 2 Rajdhani Minerals Jaipur vs. ITO grounds:- “1

APM INDUSTRIES LTD,BHIWADI, ALWAR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - 1, ALWAR

In the result, appeal of the assessee is allowed

ITA 203/JPR/2023[2018-19]Status: DisposedITAT Jaipur12 Sept 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 203/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 APM Industries Ltd. SP-147, Industrial Area Bhiwadi, Alwar cuke Vs. Deputy Commissioner of Income Tax Central Circle-01, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA 5114 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a l

For Appellant: Sh. S. L. PoddarFor Respondent: Smt. Monisha Choudhary (JCIT) a

Section 142(1)Section 143(2)Section 143(3)Section 194ASection 263Section 40Section 40A(7)

1,58,76,990 TDS not applicable (HDFC&SBI) Interest paid to government departments 30,022 TDS not applicable Interest on unsecured loans 37,72,317 TDS deducted Interest paid to others (below TDS limit) 5,887 TDS not applicable Total 3,82,03,413 Add : IND AS adjustments 10,69,246 19 APM Industries Ltd vs. DCIT Add : Bank

MINING ENGINEER, MINES & GEOLOGY DEPARTMENT (STATE GOVERNMENT DEPARTMENT),ALWAR vs. CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE

In the result, the appeals of the assessee in ITA No

ITA 131/JPR/2021[2016-17]Status: DisposedITAT Jaipur16 Mar 2022AY 2016-17

For Appellant: Shri Ritul Patwa, CAFor Respondent: Shri Sanjay Dhariwal, CIT

Section 206CSection 206C(6)Section 271Section 271C

TDS, Alwar module, the total gross receipts by the assessee towards Royalty as on the date of survey was reflecting as Rs. 28,50,29,000/-. As per Section 206C of the Act, the assessee is required to collect TCS @ 2% on the Royalty, Dead Rent etc. collected from the Leaseholder. The AO calculated

JAGDAMBA TOLLES,DHOLPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE BHARATPUR

In the result ground no. 2

ITA 644/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Dec 2023AY 2017-18

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

For Appellant: Sh. Rahul Pandya (Adv.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a

Section 143(3)Section 206C

206C is as per below:- (1C) Every person, who grants a lease or a licence or enters into a contract or otherwise transfers any right or interest either in whole or in part in any parking lot or toll plaza or mine or quarry, to another person, other than a public sector company (hereafter in this section referred

SHRI BABA MOHAN RAM KALI KHOLI WALE ,ALWAR vs. CIT(TDS), JAIPUR , JAIPUR

The appeal is allowed, and the impugned order u/s 263

ITA 501/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jun 2024AY 2015-16

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)

Section 133(6)Section 201(1)Section 263

Section 263 of the Act. 7. That is why, the appellant is before this Appellate Tribunal. 8. Arguments heard. File perused. 9. Assessee is a public trust registered under Rajasthan Public Trust Act, 1959. On its behalf, it has been submitted that the trustees of the said trust are heads of 8 families, which are descendants of Shri Lalu Bhagat