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3 results for “TDS”+ Section 239clear

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Key Topics

Section 15415Section 143(3)9Section 1474Section 403Section 12A2Section 112Section 1432Section 682TDS2Disallowance

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

ITA 509/LKW/2018[2011-12]Status: DisposedITAT Lucknow29 Aug 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 143Section 143(3)Section 147Section 250

TDS was required to be deducted, the disallowance made has as such been deleted by the AO himself. That being so, there was no merit in the appeal of the Department that the ld. CIT(A) had erred in deleting the additions made under sections 40a(ia), made earlier for failure to deduct tax at source under section

2
Addition to Income2

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S BHAGWAT SARAN EDUCATIONAL TRUST, BIJNOR

In the result, the appeal of the Revenue stands dismissed

ITA 475/LKW/2017[2013-14]Status: DisposedITAT Lucknow26 Apr 2019AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

Section 11Section 40Section 68

TDS on payments made to K. Lounge Tailors and therefore, Assessing Officer had rightly made the disallowance which the learned CIT(A) has wrongly allowed. 3. Learned A. R., on the other hand, submitted that the extra amount received by the assessee from the students in the form of book bank fees, dress charges, examination fee and misc. fees were

A P S ACADEMY,LUCKNOW vs. INCOME TAX OFFICER-IV(1), LUCKNOW

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

ITA 308/LKW/2019[2008-09]Status: DisposedITAT Lucknow04 Jul 2022AY 2008-09

Bench: Shri A.D Jain & Shri T.S. Kapoorassessment Year 2008-09 M/S A.P.S. Academy, The Income Tax Officer, 239, Leela Building, Vs. Ward –Iv(I), Senani Vihar, Lucknow Raibareilly Road, Lucknow Pan – Aaata 7665H (Appellant) (Respondent)

Section 11Section 12ASection 143(3)Section 154Section 40

239, Leela Building, Vs. Ward –IV(I), Senani Vihar, Lucknow Raibareilly Road, Lucknow PAN – AAATA 7665H (Appellant) (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Shri Pankaj Sachan, DR Date of hearing 01/06/2022 Date of pronouncement 04/07/2022 O R D E R PER T.S. KAPOOR, A.M. This appeal has been filed by the assessee against the order