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2 results for “TDS”+ Section 194Iclear

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Key Topics

Section 1547Section 406Section 1944Section 36(1)(viia)3Section 143(3)2Deduction2Disallowance2

ACIT, CHITTORGARH vs. M/S.THE BANSWARA CENTRAL CO-OPERATIVE BANK LTD., BANSWARA

In the result, the appeal of the Revenue is dismissed

ITA 253/JODH/2016[2012-13]Status: DisposedITAT Jodhpur03 Nov 2022AY 2012-13

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 36(1)(vii)Section 36(1)(viia)Section 40

section 194C and the decision of ITAT Ahmedabad dt.14.03.2014 in appeal no.1722/Ahd/2010 in the case of Income Tax Officer (TDS) vs. GAIL (India) Ltd. It is held that the appellant rightly deducted TDS on the payment of Rs. 3,86,244/- for hire of vehicles at the rate prescribed u/s 194C of the Act and therefore disallowance of Rs.3

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

In the result, appeal of the assesse is allowed

ITA 119/JODH/2021[2014-15]Status: Disposed
ITAT Jodhpur
22 Sept 2023
AY 2014-15
Section 143(3)Section 154Section 194Section 194ISection 40Section 40a

Section 154 of the Act. 4. That on the facts and in the circumstances of the case the order passed by the Ld CIT(A) grossly erred in upholding the addition of Rs. 1,87,864/- made by ld. AO on account of disallowance of rent payment due to non-deduction of TDS u/s 194I