Search: disallowance

3 results for “disallowance”+ Section 197A(2)clear

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Section 206C3 Section 206C(7)2 Section 2502 Limitation/Time-bar2 Condonation of Delay2

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 112/JODH/2020[2014-15]Status: DisposedITAT Jodhpur28 Jan 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 250

Section 197A by the recipient to the payer along with his/her PAN, then no tax is deductible if the conditions as laid down are satisfied. In the instant case admittedly the recipient i.e. Smt Mona Jain has submitted declaration in Form No 15H for non deduction of TDS on interest paid to her. The assessee has submitted the copy

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 111/JODH/2020[2013-14]Status: DisposedITAT Jodhpur28 Jan 2021AY 2013-14

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

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