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3 results for “TDS”+ Section 268A(1)clear

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Delhi194Mumbai63Jabalpur51Cochin22Ahmedabad5Bangalore4Jaipur3Chennai3Lucknow3Karnataka3Rajkot2Amritsar1

Key Topics

TDS3Section 206C(7)2

ITO, JAIPUR vs. THE CONTROLLER FINANCE, JAIPUR

In the result, both the appeals of the Revenue are dismissed

ITA 471/JPR/2016[2012-13]Status: DisposedITAT Jaipur30 Jun 2017AY 2012-13

Bench: Itat Where The Demand/Tax Effect Does Not Exceed Rs. 20 Lacs. The Circular Is Specifically Mentioned To Be Applicable For All Pending Appeals.

For Appellant: NoneFor Respondent: Smt. Anuradha (JCIT) fu/kZkfjrh dh vksj ls@
Section 154

TDS-2) Vs Controller Finance. 3. I have considered the contentions of the ld DR and carefully gone through the orders of the authorities below and found that the demand/ tax effect in the Revenue’s appeal in question is below Rs. 20.00 lacs. Under the powers vested by section. 268A(1

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR vs. RAJASTHAN AVAS VIKAS & INFRASTRUCTURE LIMITED, JAIPUR

In the result, the appeal of the Revenue is dismissed

ITA 641/JPR/2018[2015-16]Status: Disposed
ITAT Jaipur
28 Aug 2018
AY 2015-16

Bench: The Hearing.”

For Appellant: Shri S.K. Gogra (CA)For Respondent: Shri J.C. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@
Section 36Section 43B

TDS payment is not from assessee’s income. (ii) Whether on the facts in the circumstances of the case and in law the Id. CIT(A) was justified in deleting the disallowance of Rs. 3,06,802/- made for depositing the employee’s contribution to PF & ESI beyond the prescribed time limit provided in respective Acts. 2 DCIT

DCIT (TDS),JAIPUR vs. OM METALS INFRA PROJECTS LTD., JAIPUR

In the result, appeal of the Revenue is dismissed

ITA 53/JPR/2017[2010-11]Status: DisposedITAT Jaipur07 Jun 2017AY 2010-11
For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri R.A. Verma (Addl. CIT) fu/kZkfjrh dh vksj ls@
Section 194Section 206C(7)Section 268A(1)

1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and fact by considering the claims of assessee with respect of non deduction of TDS on transportation expense, however, in fact, assesee is not involved in the business of plying, hiring or leasing good, which are requisite conditions for the application