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4 results for “TDS”+ Section 194A(3)(v)clear

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Key Topics

Section 234E6Section 2016Section 2005Section 194A(3)(iii)5Section 201(1)4Deduction4TDS4Section 200A3Section 143(3)2Section 147

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

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement

2
Disallowance2

RAJTECH INFRASTRUCTURE PVT. LTD. ,PRATAPGARH. vs. ACIT, CIRCLE, CHITTORGARH

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

ITA 363/JODH/2018[2014-15]Status: DisposedITAT Jodhpur30 Oct 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripote

Section 143(3)Section 194A(3)(iii)Section 40

V Commissioner of Arnod Road, Pratapgarh, s Income Tax, Circle Rajasthan. Chittorgarh. PAN: AADCR 5871 J Appellant / Assessee Respondent / Revenue Assessee by Shri Amit Kothari – AR Revenue by Ms. Nidhi Nair – JCIT(DR) Date of hearing 11/08/2023 Date of pronouncement 30/10/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order

LAXMAN SINGH SOLANKI (FIRM),PALI vs. ITO, , PALI

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

ITA 795/JODH/2024[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 143(3)Section 147Section 194ASection 194C

TDS is liable to be deducted. Therefore, disallowance of interest paid of Rs.4,46,546/- is bad in law and against the principles of natural justice. 3 The Ld. AO has erred in disallowing the 100% of expense which is bad in law and against the principles of natural justice. 4 The appellant pray for suitable costs. 3. Briefly

PUNJAB NATIONAL BANK ,JODHPUR vs. ITO, (TDS)(II),, JODHPUR

In the result, the appeal of the assessee is partly allowed

ITA 250/JODH/2018[2009-10]Status: DisposedITAT Jodhpur21 Mar 2023AY 2009-10

Bench: Shri Kul Bharatshri Manish Boradpunjab National Bank, Vs Ito, R.R. Singhvi, Advocate, Tds (Ii), “Rajhans” 1St A Road, Jodhpur (Rajasthan) Sardarpura, Jodhpur (Appellant) (Respondent) Pan No. Jdhpo2161F Assessee By None Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

Section 10Section 11Section 194ASection 197ASection 201Section 201(1)Section 271C

section 12A and 10(23C)(vi). In the instant case, had the TDS been deducted, still the same would have been claimed as refund by the deductee. Thus a lenient view can be taken in favor of the appellant for non deduction of TDS u/s 194A keeping in view the ratio laid by the Hon'ble Apex court