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2 results for “charitable trust”+ Section 194Iclear

Sorted by relevance

Mumbai7Delhi6Chandigarh2Kolkata2

Key Topics

Section 403Section 194I3Section 143(3)2Section 197(1)2Section 201(1)2Charitable Trust2Deduction2TDS2Disallowance2

M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

ITA 151/KOL/2016[2011-2012]Status: DisposedITAT Kolkata18 Jul 2018AY 2011-2012
Section 11Section 194Section 194ISection 201(1)

charitable trust being exempt under section 11/12AA of the Income Tax Act is not liable for deduction of tax at source and as such the finding of the CIT(A) may be reversed and appeal allowed on this ground.” 6. The Ld.AR submits that in any event if the payment made on wharfage is treated as rent as raised

M/S PEERLESS HOSPITEX HOSPITAL AND RESERCH CENTRE LTD.,KOLKATA vs. ITO, WD-11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1107/KOL/2014[2009-2010]Status: Disposed
ITAT Kolkata
11 Jul 2018
AY 2009-2010

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1107/Kol/2014 Assessment Years : 2009-10 M/S Peerless Hospitex Hospital & Research Centre Ltd. -Vs- Ito, Ward-11(1), Kolkata [Pan: Aabcp 7225 L ] (Appellant) (Respondent)

For Appellant: Shri S.K. Tulsiyan, Adv. (AR)For Respondent: Shri P. K. Srihari, CIT(DR)
Section 12ASection 143(3)Section 197(1)Section 40

section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 28.12.2011 for the Assessment Year 2009-10. 2. The only issue to be decided in this appeal is as to whether the ld CITA was justified in upholding the disallowance u/s 40(a)(ia) of the Act in the facts and circumstances of the case