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5 results for “disallowance”+ Section 194A(3)(v)clear

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Section 406 Section 234E6 Section 2005 Section 194A(3)(iii)5 Section 143(3)4 Section 200A3 Deduction3 TDS3 Section 67(1)2 Section 33

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

194A being imposed is not a ground to hold that an opportunity need not be given to rectify the defective nature of the declarations. As already held by me, the section is not intended to impose the liability for filing defective declaration forms, but the liability is sought to be imposed for the failure to deduct income-tax. Further

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

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

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

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