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5 results for “disallowance”+ Section 194Cclear

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Key Topics

Section 408Section 1547Section 1944Section 143(3)3Section 36(1)(viia)3Section 206C3Deduction3TDS3Disallowance3Section 145(3)

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

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
2
Section 206C(7)2
Addition to Income2
ITAT Jodhpur
22 Sept 2023
AY 2014-15
Section 143(3)Section 154Section 194Section 194ISection 40Section 40a

section 194C of the Act shows that a person is liable to deduct ITDS when a contract for work is of an amount more than Rs.30,000/- or where payment for work is made to a person more than Rs.75,000/- during the financial year. The Assessing Officer has brought no material on record to show that either

ARAVALI TRADING COMPANY,NAGAUR vs. ITO, WARD-1, NAGAUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 122/JODH/2022[2010-11]Status: DisposedITAT Jodhpur21 Mar 2023AY 2010-11

Bench: Shri Kul Bharatshri Manish Boradaravali Trading Company, Vs Ito, 154, Near Bus Stand, Ward-1, Nagour Merta City, Nagaur, (Rajasthan) Rajasthan-341510 (Appellant) (Respondent) Pan No. Aabfa7735M Assessee By Shri Kishan Goyal, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

Section 145(3)Section 40

disallowed Rs. 64,177/-. 3 | P a g e b. That provisions of Sections 40(a)(ia) of the I T Act is not applicable in the facts & circumstances of the case particularly when provisions of section 194C

M/S. RAJASTHAN STATE MINES & MINERALS LTD. ,UDAIPUR vs. ACIT, CIRCLE-TDS, UDAIPUR

In the result, appeals of the assessee are allowed

ITA 343/JODH/2019[2013-14]Status: DisposedITAT Jodhpur26 Nov 2019AY 2013-14

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

For Appellant: Shri P.C. ParwalFor Respondent: Shri Girish Mehta JCIT DR
Section 206Section 206CSection 206C(7)Section 2O

section 194C(3) were satisfied, the liability of the payer to deduct tax at source would cease. The requirement of such payer to furnish details to the income tax authority in the prescribed form within prescribed time would arise later and any infraction in such a requirement would not make the requirement of deduction at source applicable." Our view also

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

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

ITA 795/JODH/2024[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 143(3)Section 147Section 194ASection 194C

194C). As there was no response to various statutory notices, the Assessing Officer completed the assessment ex parte under section 147 r.w.s. 144/144B on 27.03.2022 determining income at Rs.1,03,78,887/- by disallowing