ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

TDS as per section 194-IA of the Act on payment of Rs. 51,00,000/- being purchase price of the property

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

TDS as per section 194-IA of the Act on payment of Rs. 51,00,000/- being purchase price of the property

DALPAT SINGH NANECHA,BHILWARA vs. ITO, TDS, BHILWARA

In the result, both the appeals filed by the respective assessees are allowed

TDS (supra) where it was held that section 194-IA(1) is applicable on any person being a transferee, so section

RAJESH KUMAR NAHAR,BHILWARA vs. ITO, TDS, BHILWARA

In the result, both the appeals filed by the respective assessees are allowed

TDS (supra) where it was held that section 194-IA(1) is applicable on any person being a transferee, so section

KAVITA RATHORE,JAIPUR vs. ITO (TDS), UDAIPUR

In the result, appeal of the assessee is allowed

TDS), Udaipur. 2 Jai International, Udaipur 2. The assessee has marched this appeal on the following grounds:- “1. Ground 1. That the appellate order dated 28.04.2022 passed by the CIT.( (Appeals) is bad in law and on facts also since the action of the Ld. AO by invoking the provisions of section 194

M/S. OXCIA ENTERPRISES PRIVATE LIMITED,BHILWARA vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeym/S. Oxcia Enterprises Vs Deputy Commissioner Of Private Limited, C/O Kalani Income-Tax, Circle- & Co.,Chartered Tds,Udaipur. Accountants, 5Th Floor, “The Mile Stone” Gandhi Nagar Turn, Tonk Road, Jaipur-15. Pan: Aagcm5419E (Appellant) (Respondent)

TDS has been deducted in the hands of the power of Attorney holder Shri Vijay Kumawat who is the son/brother of the Joint Owners respectively. At this juncture, we find force in the ground no. 3 of the appeal of the assessee. We note that since the Joint Owners’ consideration for the entire property is Rs.60,12,000/- individually they

KHOJEMA ALI BOHRA,UDAIPUR vs. ITO (TDS),, UDAIPUR

In the result, appeal of the assessee is allowed for statistical

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.”

TDS, Udaipur in ITA No. 291/Jodh/2018, besides others has grossly erred in sustaining the demand of tax of Rs. 70200/- u/s 201(1) in view of section 194

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

TDS to be Interest Total Nature of default payment Name of recipient deducted 1,00,42,501/- 10,04,250/- 5,29,804/- 15,34,054/- Int. to NBFC u/s 194-A AU Small Finance Int. to NBFC 17,94,183/- 1,79,418/- 92,142/- 2,71,560/- HDB u/s 194-A Financial Services Int. to NBFC Bajaj

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

TDS to be Interest Total Nature of default payment Name of recipient deducted 1,00,42,501/- 10,04,250/- 5,29,804/- 15,34,054/- Int. to NBFC u/s 194-A AU Small Finance Int. to NBFC 17,94,183/- 1,79,418/- 92,142/- 2,71,560/- HDB u/s 194-A Financial Services Int. to NBFC Bajaj

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

TDS to be Interest Total Nature of default payment Name of recipient deducted 1,00,42,501/- 10,04,250/- 5,29,804/- 15,34,054/- Int. to NBFC u/s 194-A AU Small Finance Int. to NBFC 17,94,183/- 1,79,418/- 92,142/- 2,71,560/- HDB u/s 194-A Financial Services Int. to NBFC Bajaj

JYOTI MALIWAL,BHILWARA vs. ITO, TDS, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

TDS u/s. 1941A is liable to pay by the buyer while purchasing immovable property (other than agricultural land) from a charitable Trust who is having tax exemption u/s 10(20) of the Act. For reference, an extract from the section 1941A is reproduced hereunder:- "Payment on transfer of certain immovable property other than agricultural land22a 194

KIRAN JAIN,BHILWARA vs. ITO, WARD-1, TDS,, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

TDS u/s. 1941A is liable to pay by the buyer while purchasing immovable property (other than agricultural land) from a charitable Trust who is having tax exemption u/s 10(20) of the Act. For reference, an extract from the section 1941A is reproduced hereunder:- "Payment on transfer of certain immovable property other than agricultural land22a 194

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

TDS is same i.e. 10% under both the 11 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT Sections. Thus there is no escapement of income from the clutches of revenue. It is therefore sincerely requested that the impugned order passed by Pr. CIT u/s 263 of the Income Tax Act, 1961 may kindly be quashed and oblige.” 5. On the other hand

SHRI KAILASH CHANDRA,BARMER vs. ITO,WARD-1, BARMER

In the result, appeal of the assesse is allowed

TDS u/s 194I of the Act. 5. That on the facts and in the circumstances of the case the order passed by the Ld CIT(A), NFAC without considered the provision of law and law decided by Hon’ble Court in judicial manner had recorded arbitrary findings which are either contrary or against the spirit of provision of section