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2 results for “TDS”+ Section 115clear

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Key Topics

Section 234E6Section 2005Section 2634Section 200A3Section 143(3)2

SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR

In the result, this appeal of the assessee is allowed

ITA 25/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

Section 115Section 131Section 143(3)Section 263

115 BBE prohibiting the set off of any type of loss was inserted by Finance Act 2016. It was held in CUT (Mumbai) V Essar Technology Limited the Supreme Court mentioned that wing of the government has been vested with plenary power to decorate whether an amendment to operate prospectively or retrospectively . Further in general observation the legislature considers

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

TDS return an intimation u/s. 200A was issued levying the fees u/s. 234E of the Act for an amount of Rs. 18,800/- and interest of Rs. 4,977/-. 4. The assessee aggrieved from the said intimation filed an appeal before the ld. CIT(A). The ld. CIT(A) after hearing the contention of the assessee dismissed the appeal