MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS returns w.e.f. 01.06.2015, such provision cannot have retrospective effect as it would be detrimental to the case of tax payer. The Hon’ble Delhi High Court was considering the application of amendment to section 40

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS returns w.e.f. 01.06.2015, such provision cannot have retrospective effect as it would be detrimental to the case of tax payer. The Hon’ble Delhi High Court was considering the application of amendment to section 40

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS returns w.e.f. 01.06.2015, such provision cannot have retrospective effect as it would be detrimental to the case of tax payer. The Hon’ble Delhi High Court was considering the application of amendment to section 40

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS returns w.e.f. 01.06.2015, such provision cannot have retrospective effect as it would be detrimental to the case of tax payer. The Hon’ble Delhi High Court was considering the application of amendment to section 40

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS returns w.e.f. 01.06.2015, such provision cannot have retrospective effect as it would be detrimental to the case of tax payer. The Hon’ble Delhi High Court was considering the application of amendment to section 40

DEPUTY INSPECTOR GENERAL STATION HEADQUARTER BSF,BIKANER vs. JCIT (TDS), RANGE, JODHPUR

In the result, appeals of the assessee are dismissed

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS returns w.e.f. 01.06.2015, such provision cannot have retrospective effect as it would be detrimental to the case of tax payer. The Hon’ble Delhi High Court was considering the application of amendment to section 40

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during

MOHAN LAL MENARIA ,UDAIPUR vs. ITO, WARD-2(2), UDAIPUR

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

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

section 143(3) of the Income Tax Act, 1961 dated 19.12.2016. The grounds of appeal are as under : “1. That learned Income Tax officer as well as learned CIT (Appeal) has wrongly sustain addition on A/C of U/S 40(a)(la) for RS.1,06,913/- where as from no.26A was submitted. TDS

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

TDS was not made and the appellant himself had admitted this fact and made disallowance in his ITR. The stand of the appellant is that once income is assessed on estimate basis, no separate disallowance should be made u/s 40(a)(ia) of the Act. The appellant has also quoted provisions of section

DARSHAN LAL KATHPAL HUF,SRIGANGANAGAR vs. AO, CPC (RNJ-W-(570((92) / ITO, WARD-1,, SRIGANGANAGAR

Appeal of the assesse is allowed in the manner discussed as above

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

40,088/-. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that of what were shown in the ITR. This appears due to TDS deducted by the buyer under section

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

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

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

TDS was made, Assessing Officer(AO) disallowed the said amount under section 40(a)(ia) of the Act. Aggrieved by the same