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7 results for “TDS”+ Section 282(2)clear

Sorted by relevance

Mumbai291Delhi263Bangalore240Karnataka106Chennai95Kolkata55Hyderabad53Chandigarh52Ahmedabad45Jaipur40Pune39Indore23Rajkot16Cuttack14Nagpur13Cochin11Raipur10Surat9Lucknow7Agra6Visakhapatnam5Amritsar5Jodhpur4Allahabad2Ranchi2SC2Patna2Jabalpur1Guwahati1Telangana1

Key Topics

Section 80P7Section 2016Deduction5TDS5Section 10(5)4Section 201(1)4Section 1924Survey u/s 133A4Disallowance2Addition to Income

SAHKARI GANNA VIKAS SAMITI LIMITED RUPAPUR,HARDOI vs. THE INCOME TAX DEPARTMENT/NFAC, ACIT, SITAPUR

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

ITA 663/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jan 2026AY 2018-19
For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Koushlendra Tiwari, CIT DR
Section 143(2)Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)

282 (SC), since it was not attributable to the activities of the society and since the deduction under section 80P(2)(a) was only available to the, ‘operational income’ of the business. Relying upon the said decision, he refused to allow this interest of Rs. 39,93,216/- as a deduction under section 80P(2

2

M/S RAJ KUMAR SINGH & CO.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, LUCKNOW

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

ITA 1288/LKW/1993[1990-91]Status: DisposedITAT Lucknow26 Sept 2024AY 1990-91

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS and Advance Taxes at Rs.1,51,03,537/-. 5.8 In the reply dated 3.12.92, the assessee has tried to establish the business purposes of borrowings by stating that the total amounts of fresh borrowings at Rs.5,92,46,394/- during the year was utilised for the purposes of repaying the old borrowings to the extent of Rs.7

STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

ITA 304/LKW/2017[2013-14]Status: DisposedITAT Lucknow27 Apr 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

2. Learned counsel for the assessee, at the outset, submitted that the assessee is a nationalized bank and it had reimbursed the LTC to its employees. The Revenue has raised the demand against the assessee by I.T.A. No.76, 22, 304 & 305/Lkw/2017 3 holding that the assessee had not deducted tax at source for the visits made by the employees

S.B.I RBO III (ADMIN OFFICE),KANPUR vs. DY. COMMISSIONER OF INCOME TAX (TDS), KANPUR

In the result, the appeal is allowed in the terms indicated above

ITA 76/LKW/2017[2013-14]Status: DisposedITAT Lucknow27 Apr 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

2. Learned counsel for the assessee, at the outset, submitted that the assessee is a nationalized bank and it had reimbursed the LTC to its employees. The Revenue has raised the demand against the assessee by I.T.A. No.76, 22, 304 & 305/Lkw/2017 3 holding that the assessee had not deducted tax at source for the visits made by the employees

STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

ITA 305/LKW/2017[2014-15]Status: DisposedITAT Lucknow27 Apr 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

2. Learned counsel for the assessee, at the outset, submitted that the assessee is a nationalized bank and it had reimbursed the LTC to its employees. The Revenue has raised the demand against the assessee by I.T.A. No.76, 22, 304 & 305/Lkw/2017 3 holding that the assessee had not deducted tax at source for the visits made by the employees

STATE BANK OF INDIA, FUND SETTLEMENT OFFICE,KANPUR vs. INCOME TAX OFFICER (TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

ITA 22/LKW/2017[2012-13]Status: DisposedITAT Lucknow27 Apr 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

2. Learned counsel for the assessee, at the outset, submitted that the assessee is a nationalized bank and it had reimbursed the LTC to its employees. The Revenue has raised the demand against the assessee by I.T.A. No.76, 22, 304 & 305/Lkw/2017 3 holding that the assessee had not deducted tax at source for the visits made by the employees

M/S JAMA CORPORATION PVT. LTD.,KANPUR vs. DYT. COMMISSIONER OF INCOME TAX (TDS) , KANPUR

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

ITA 449/LKW/2017[2013-14]Status: DisposedITAT Lucknow03 Feb 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 201

TDS), 8/2-B Arya Nagar, Kanpur. Kanpur. PAN:AACCM1582F (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri Sunil Bajpai, CIT, D.R. Date of hearing 02/02/2022 Date of pronouncement 03/02/2022 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by the assessee against the order of learned CIT(A)-II, Kanpur