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3 results for “TDS”+ Section 54Eclear

Sorted by relevance

Chandigarh49Mumbai25Kolkata4Jaipur3Delhi3Karnataka2Bangalore2

Key Topics

Section 80I16Section 805Section 115J5Section 143(3)4Transfer Pricing3Deduction3Disallowance3Section 1432Section 144B(1)(xvi)2Section 144B2

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

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

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

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

54E could not be taxed u/s. 115J. This decision supports our contention. (k) Supreme Court in the case of D. P. Sandhu Bro. held that the receipts which are not taxable cannot brought to tax under any other section. Deductionclaimed by assessee in the instant case u/s.80IB (10) is not taxable under the normal provisions of the Act cannot

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

54E could not be taxed u/s. 115J. This decision supports our contention. (k) Supreme Court in the case of D. P. Sandhu Bro. held that the receipts which are not taxable cannot brought to tax under any other section. Deductionclaimed by assessee in the instant case u/s.80IB (10) is not taxable under the normal provisions of the Act cannot

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

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

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

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

TDS )Rs. 22,947/-) Shree Cement Limited, Beawar. Aggrieved by the order of AO, the assessee preferred appeal before the ld. CIT (Appeals). In response to the notice issued under section 250 of the I.T. Act, 1961, the assessee filed written submissions along with paper book etc. The ld. CIT (A) after considering the submissions of the assessee partly allowed