AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

section 194Q on the purchase value of crop of the farmer purchased\nthrough kacha arhtiya, and it is not the sale or turnover of the kacha arthia, and\nactually it was sale of the farmer. The Ld. AR pleaded that considering the legal and\nfactual position, the assessee is entitled for credit of whole amount of TDS as\nclaimed

JAI PRAKASH SUWALKA,UDAIPUR vs. ITO, TDS, UDAIPUR

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

Bench: The Final Hearing, If Necessary.”

TDS), Udaipur in invoking provisions of section 206C(6A)/206C(7) of Act on the sales of Maua on the sole

ABDUL KADIR,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 circumstances of the case, the AO's action is upheld and grounds raised by the appellant regarding this issue are dismissed.” Aggrieved by the orders so passed by Ld CIT(A), all these assessees have filed appeals before the Tribunal. 7. We have heard Ld D.R and perused the record. Before Ld CIT(A), the assessees have furnished

ABDUL RASHID,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 circumstances of the case, the AO's action is upheld and grounds raised by the appellant regarding this issue are dismissed.” Aggrieved by the orders so passed by Ld CIT(A), all these assessees have filed appeals before the Tribunal. 7. We have heard Ld D.R and perused the record. Before Ld CIT(A), the assessees have furnished

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 circumstances of the case, the AO's action is upheld and grounds raised by the appellant regarding this issue are dismissed.” Aggrieved by the orders so passed by Ld CIT(A), all these assessees have filed appeals before the Tribunal. 7. We have heard Ld D.R and perused the record. Before Ld CIT(A), the assessees have furnished

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 circumstances of the case, the AO's action is upheld and grounds raised by the appellant regarding this issue are dismissed.” Aggrieved by the orders so passed by Ld CIT(A), all these assessees have filed appeals before the Tribunal. 7. We have heard Ld D.R and perused the record. Before Ld CIT(A), the assessees have furnished

MADHUSUDAN MARBLES PRIVATE LIMITED,UDAIPUR vs. COMMISSIONER OF INCOME TAX APPEALS NATIONAL FACELESS APPEAL CENTRE, DELHI

In the result, appeals are allowed

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

TDS statements/returns under section 200A of the Act. Accordingly, we delete the additions/adjustments made by the CPC. Grounds are allowed. 7

MADHUSUDAN MARBLES PRIVATE LIMITED,UDAIPUR vs. COMMISSIONER OF INCOME TAX APPEALS NATIONAL FACELESS APPEAL CENTRE, DELHI

In the result, appeals are allowed

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

TDS statements/returns under section 200A of the Act. Accordingly, we delete the additions/adjustments made by the CPC. Grounds are allowed. 7

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

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

section 194IA, the provisions provides that any person responsible for paying to a resident transferor any sum by way of consideration for transfer of any immovable property exceeding Rs 50 lacs shall be liable for deduction of tax at source at the ITA No. 245 &246/JODH/2019 7 Rajesh Kumar Nahar & Othrs.vs. ITO(TDS

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

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

section 194IA, the provisions provides that any person responsible for paying to a resident transferor any sum by way of consideration for transfer of any immovable property exceeding Rs 50 lacs shall be liable for deduction of tax at source at the ITA No. 245 &246/JODH/2019 7 Rajesh Kumar Nahar & Othrs.vs. ITO(TDS

THE DEPUTY CONSERVATOR OF FOREST,DUNGARPUR vs. ITO (TDS),, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1)/201(1A) of the Act for non-deduction of tax, the total demand of Rs. 40,51,180/- raised on this account is confirmed. The grounds of appeal raised by the appellant regarding this issue are dismissed

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1)/201(1A) of the Act for non-deduction of tax, the total demand of Rs. 40,51,180/- raised on this account is confirmed. The grounds of appeal raised by the appellant regarding this issue are dismissed

THE DEUTY CONSERVATOR OF FOREST,RAJSAMAND vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1)/201(1A) of the Act for non-deduction of tax, the total demand of Rs. 40,51,180/- raised on this account is confirmed. The grounds of appeal raised by the appellant regarding this issue are dismissed

THE DEPUTY CONSERVATOR OF FORET,BANSWARA vs. ITO, TDS, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1)/201(1A) of the Act for non-deduction of tax, the total demand of Rs. 40,51,180/- raised on this account is confirmed. The grounds of appeal raised by the appellant regarding this issue are dismissed

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1)/201(1A) of the Act for non-deduction of tax, the total demand of Rs. 40,51,180/- raised on this account is confirmed. The grounds of appeal raised by the appellant regarding this issue are dismissed

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1)/201(1A) of the Act for non-deduction of tax, the total demand of Rs. 40,51,180/- raised on this account is confirmed. The grounds of appeal raised by the appellant regarding this issue are dismissed

THE DEPUTY CONSERVATOR OF FOREST,BANSWARA vs. ITO, TDS,, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1)/201(1A) of the Act for non-deduction of tax, the total demand of Rs. 40,51,180/- raised on this account is confirmed. The grounds of appeal raised by the appellant regarding this issue are dismissed

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1)/201(1A) of the Act for non-deduction of tax, the total demand of Rs. 40,51,180/- raised on this account is confirmed. The grounds of appeal raised by the appellant regarding this issue are dismissed