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2 results for “TDS”+ Section 25Fclear

Sorted by relevance

Chandigarh6Jaipur2

Key Topics

Section 106Section 143(2)2Section 142(1)2Section 143(3)2Exemption2Addition to Income2

GYANESH CHANDRA SRIVASTAVA ,JAIPUR vs. ITO WARD 1(3) , JAIPUR

In the result, appeal of the assessee is allowed

ITA 1516/JPR/2024[2018-19]Status: DisposedITAT Jaipur20 May 2025AY 2018-19

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

For Appellant: Shri Ashok Kumar Gupta, AdvocateFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 10Section 142(1)Section 143(2)Section 143(3)Section 250

TDS as per Law. Since, the assessee had taken total exemption benefit at Rs.46,23,490/- and as above, he is only allowed upto 5,00,000/- for exemption, and accordingly the different amount of Rs.41,23,490/- is taxable under Income from salary, and the amount of Rs.41,23,490/- is added to the hand of the assessee. Also

SH. SURENDRA LAAD ,738-A, RK PURAM, SECTOR A, KOTA vs. ITO, WARD-2(2), KOTA

In the result, appeal of the assessee is allowed

ITA 128/JPR/2022[2018-19]Status: DisposedITAT Jaipur16 Aug 2022AY 2018-19
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 10Section 142(1)Section 143(2)Section 143(3)Section 156Section 270A(1)

TDS schedule of ITR filed by the assessee, it was noticed that the assessee had earned an amount of Rs. 34,81,908/- as income under the head salary resulting in tax deduction of Rs. 8,36,435/-. However, the assessee had shown salary income of Rs.7,91,168/- only in part B-TI of the ITR.The assessee has claimed