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

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

9, there is only one transaction in respect of this property and therefore section 194-IA is applicable. The appellant has contended that the property was owned jointly by four persons and purchased jointly by four persons therefore section 194-IA is not applicable. As per sub-section (2) of section 194-IA, no deduction under sub-section (1) shall

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

9, there is only one transaction in respect of this property and therefore section 194-IA is applicable. The appellant has contended that the property was owned jointly by four persons and purchased jointly by four persons therefore section 194-IA is not applicable. As per sub-section (2) of section 194-IA, no deduction under sub-section (1) shall

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

9, there is only one transaction in respect of this property and therefore section 194-IA is applicable. The appellant has contended that the property was owned jointly by four persons and purchased jointly by four persons therefore section 194-IA is not applicable. As per sub-section (2) of section 194-IA, no deduction under sub-section (1) shall

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

9, there is only one transaction in respect of this property and therefore section 194-IA is applicable. The appellant has contended that the property was owned jointly by four persons and purchased jointly by four persons therefore section 194-IA is not applicable. As per sub-section (2) of section 194-IA, no deduction under sub-section (1) shall

JAGDISH RAI GOYAL,HANUMANGARH vs. INCOME TAX OFFICER, HANUMANGARH

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

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

JAGDISH RAI GOYAL,HANUMANGARH vs. ITO, HANUMANGARH

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

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

BALDEV DASS LAKHOTIA,SRI BIJAYNAGAR vs. ITO, SURATGARH

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

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

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

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

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

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

BHIKHAM CHAND MOHTA HUF,HANUMANGARH JUNCTION vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

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

BHIKHAM CHAND MOHTA HUF,HANUMANGARH vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

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

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

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

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

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

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,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

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

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

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