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3 results for “house property”+ Section 194Hclear

Sorted by relevance

Mumbai30Chennai23Delhi22Rajkot9Bangalore4Kolkata3Jaipur3Patna1Jodhpur1Visakhapatnam1

Key Topics

Section 194H8Section 2507Section 2016Section 404TDS3Natural Justice3Section 201(1)2Section 282Section 271C2Section 143(3)

N C SHAW AND CO BEVERAGES PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, TDS CIRCLE 2(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 1925/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

property of the principal who continues to be the owner of the goods and will therefore be liable to account for the sale proceeds. 24. Further, the Bombay High Court in the case of CIT vs. Intervet India (P.) Ltd [2014] 49 taxmann.com 14 (Bombay) held that as regards sales promotional expenditure in question, the provisions of Expln

2
Deduction2

N C SHAW AND CO BEVERAGES PRIVATE LIMITED,KOLKATA vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE-2, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 1947/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

property of the principal who continues to be the owner of the goods and will therefore be liable to account for the sale proceeds. 24. Further, the Bombay High Court in the case of CIT vs. Intervet India (P.) Ltd [2014] 49 taxmann.com 14 (Bombay) held that as regards sales promotional expenditure in question, the provisions of Expln

MURARILAL MURARKA,KOLKATA vs. I.T.O., WARD-61(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 636/KOL/2022[2014-2015]Status: DisposedITAT Kolkata20 May 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 40Section 44A

house property and business or profession. The case of the assessee was selected for scrutiny through CASS, the reasons being large commission expenses and low net profit and low net profit or less shown from large gross receipt. Accordingly, statutory notices u/s 143(2) and 142(1) of the Act were issued and duly served upon the assessee which were