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4 results for “section 68”+ Section 271Cclear

Sorted by relevance

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Key Topics

Section 271B14Section 271C6Section 44A4Penalty4Section 1543Section 143(3)3Deduction3Section 234A2Section 195(1)2Limitation/Time-bar

MANPHOOL SINGH,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 748/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Feb 2024AY 2014-15

Bench: The Appeal Hearing.”

For Appellant: Sh. Dev Arora (CA)For Respondent: Sh. Monisha Choudhary (Addl.CIT)
Section 143(2)Section 271B

68[or section 44BB orsection 44BBB], as the case may be, and the assessee has claimed his income to be lower than the profits or gains so deemed to be the profits and gains of his business, as the case may be, during such 69 [previous year,] ] The following clause (iv) shall be inserted after clause

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

In the result, appeal of the assessee is allowed

2
TDS2
Addition to Income2
ITA 528/JPR/2023[2011-12]Status: Disposed
ITAT Jaipur
22 Nov 2023
AY 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 195 of IT. Act and DTAA between India and USA, the Assessee company was under bon-fide belief that no tax is deductible and therefore, it had not committed any infringement of law for which penalty u/s 271C is to be levied on account of non- deduction of tax at source on payments to non-resident.” 3. Succinctly

SHRI VIKRAM SINGH SHEKHAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

In the result, the appeals filed by the assessee in ITA No

ITA 484/JPR/2019[2013-14]Status: DisposedITAT Jaipur23 Jan 2020AY 2013-14
For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri K.C. Gupta, JCIT DR
Section 143(3)Section 145(3)Section 154Section 234A

271C or interest u/s 201 can be charged in such cases. The principle so propounded equally and squarely applies on the facts of the present case also. Hence the entire disallowance be deleted in full. Also refer CIT v/s Intel Tech India(P) Ltd 55 DTR 173(Kar) CIT v/s Sony India Pvt Ltd 17 Taxman

SHRI SOHAN NATH,AJMER vs. INCOME TAX OFFICER, AJMER

ITA 888/JPR/2017[2013-14]Status: DisposedITAT Jaipur06 Mar 2019AY 2013-14

Bench: The Date Of Hearing.”

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Smt. Roshanta Meena (JCIT)
Section 139(1)Section 142(1)Section 271BSection 273BSection 44A

68,944/-. The penalty so imposed by the AO and confirmed by the ld. CIT(A) being totally contrary to the provisions of law and facts kindly be deleted in full. 4. The appellant prays your honour indulgences to add, amend or alter of or any other grounds of the appeal on or before the date of hearing