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7,027 results for “TDS”

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Key Topics

Section 143(3)91Addition to Income56Disallowance42TDS34Deduction32Section 14726Section 153C26Section 143(1)24Section 4024Section 148

SANJEEV RAJENDRA PANDIT,MUMBAI vs. THE ASSISTANT DIRECTOR OF INCOME TAX (CPC), MUMBAI

In the result, both these appeals are allowed

ITA 3004/MUM/2022[2020-21]Status: DisposedITAT Mumbai24 Jan 2023AY 2020-21

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2020-21 & Assessment Year: 2021-22 Sanjeev Rajendra Pandit, The Assistant Director Of Top Floor Madhav Vilas, 8 Income Tax (Cpc), Setalwad Road, Off Neapean Vs. Post Bag No.2, Electronic Sea Road, Cumballa Hill, S.O., City Post Office, Mumbai-400026. Bangalore-560500. Pan No. Agypp 4026 D Appellant Respondent : Assessee By Mr. Milin Dattani, Ar Revenue By : Mr. Aditya M. Rai, Dr : Date Of Hearing 18/01/2023 : Date Of Pronouncement 24/01/2023

For Respondent: Assessee by Mr. Milin Dattani, AR
Section 199Section 205Section 206A

TDS with the verify the true and correct position about the TDS with the relevant AO (TDS). relevant AO (TDS

SANJEEV RAJENDRA PANDIT,MUMBAI vs. THE ASSISTANT DIRECTOR OF INCOME TAX (CPC) , MUMBAI

Showing 1–20 of 7,027 · Page 1 of 352

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22
Section 14A20
Section 6820

In the result, both these appeals are allowed

ITA 3005/MUM/2022[2021-22]Status: DisposedITAT Mumbai24 Jan 2023AY 2021-22

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2020-21 & Assessment Year: 2021-22 Sanjeev Rajendra Pandit, The Assistant Director Of Top Floor Madhav Vilas, 8 Income Tax (Cpc), Setalwad Road, Off Neapean Vs. Post Bag No.2, Electronic Sea Road, Cumballa Hill, S.O., City Post Office, Mumbai-400026. Bangalore-560500. Pan No. Agypp 4026 D Appellant Respondent : Assessee By Mr. Milin Dattani, Ar Revenue By : Mr. Aditya M. Rai, Dr : Date Of Hearing 18/01/2023 : Date Of Pronouncement 24/01/2023

For Respondent: Assessee by Mr. Milin Dattani, AR
Section 199Section 205Section 206A

TDS with the verify the true and correct position about the TDS with the relevant AO (TDS). relevant AO (TDS

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1814/MUM/2018[2010-11]Status: DisposedITAT Mumbai04 Aug 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS was used m 26AS, the credit of TDS was used to be given on the basis of TDS certificate

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1813/MUM/2018[2009-10]Status: DisposedITAT Mumbai04 Aug 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS was used m 26AS, the credit of TDS was used to be given on the basis of TDS certificate

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1815/MUM/2018[2014-15]Status: DisposedITAT Mumbai04 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS was used m 26AS, the credit of TDS was used to be given on the basis of TDS certificate

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1812/MUM/2018[2008-09]Status: DisposedITAT Mumbai04 Aug 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS was used m 26AS, the credit of TDS was used to be given on the basis of TDS certificate

THE BOARD OF CONTROL FOR CRICKET IN INDIA,MUMBAI vs. ACIT (TDS) 2, MUMBAI

In the result , the appeal of the assessee in ITA no

ITA 1999/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Oct 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1999/Mum/2017 (नििाारण वर्ा / Assessment Year : 2011-12) बिाम/ The Board Of Control For Acit (Tds) 2 Cricket In India, R.No. 701, 7 Th Floor, Wankhede Stadium, Smt. K.G. Mittal V. “D” Road, Churchgate, Ayurvedic Hospital Mumbai 400020 Bldg., Charni Road, Mumbai-400002 स्थायी ऱेखा सं./ Pan: Aaatb0186A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Nitesh Joshi Shri. Anil Sathe Revenue By : Shri. D.G Pansari , Dr सुनवाई की तारीख /Date Of Hearing : 05.09.2018 घोषणा की तारीख /Date Of Pronouncement : 05.10.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 1999/Mum/2017, Is Directed Against Appellate Order Date 10.01.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-60, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2011-12, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Penalty Order Dated 16.12.2011 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 272A(2)(K) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2011-12. I.T.A. No.1999/Mum/2017

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. D.G Pansari , DR
Section 200(3)Section 206Section 272Section 272A(2)Section 272A(2)(k)Section 273B

TDS to the date of filing e-TDS statements since e-TDS statements cannot be filed without payment of TDS

BRIG RESOLUTION SERVICES PRIVATE LIMITED,MUMBAI vs. CIRCLE 14(1)(2), MUMBAI

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

ITA 6361/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2020-21

For Appellant: Mr. Sunil HirawatFor Respondent: 01/12/2025
Section 143(1)Section 154

TDS and he is bound to verify TDS certificate issue credit of TDS and he is bound to verify TDS

SOMA ENTERPRISES LIMITED ,MUMBAI vs. THE PCIT(CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1137/MUM/2022[2009-10]Status: DisposedITAT Mumbai19 Oct 2022AY 2009-10
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS credit for various assessment years in a tabular form as under:- M/s. Soma Enterprise Ltd., TDS CHART TDS as per Return

SOMA ENTERPRISE LIMITED,HYDERABAD vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1144/MUM/2022[2016-2017]Status: DisposedITAT Mumbai19 Oct 2022AY 2016-2017
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS credit for various assessment years in a tabular form as under:- M/s. Soma Enterprise Ltd., TDS CHART TDS as per Return

SOMA ENTERPRISE LIMITED,MUMBAI vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1143/MUM/2022[2015-16]Status: DisposedITAT Mumbai19 Oct 2022AY 2015-16
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS credit for various assessment years in a tabular form as under:- M/s. Soma Enterprise Ltd., TDS CHART TDS as per Return

SOMA ENTERPRISES LIMITED,TELANGANA vs. THE PCIT (CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1142/MUM/2022[2014-2015]Status: DisposedITAT Mumbai19 Oct 2022AY 2014-2015
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS credit for various assessment years in a tabular form as under:- M/s. Soma Enterprise Ltd., TDS CHART TDS as per Return

SOMA ENTERPRISES LIMITED ,TELAGANA vs. THE PCIT (CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1141/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Oct 2022AY 2013-2014
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS credit for various assessment years in a tabular form as under:- M/s. Soma Enterprise Ltd., TDS CHART TDS as per Return

SOMA ENTERPRISES LIMITED,TELANGANA vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1140/MUM/2022[2012-2013]Status: DisposedITAT Mumbai19 Oct 2022AY 2012-2013
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS credit for various assessment years in a tabular form as under:- M/s. Soma Enterprise Ltd., TDS CHART TDS as per Return

SOMA ENTERPRISES LIMITED,MUMBAI vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1139/MUM/2022[2011-12]Status: DisposedITAT Mumbai19 Oct 2022AY 2011-12
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS credit for various assessment years in a tabular form as under:- M/s. Soma Enterprise Ltd., TDS CHART TDS as per Return

SOMA ENTERPRISES LIMITED,MUMBAI vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1138/MUM/2022[2010-2011]Status: DisposedITAT Mumbai19 Oct 2022AY 2010-2011
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS credit for various assessment years in a tabular form as under:- M/s. Soma Enterprise Ltd., TDS CHART TDS as per Return

SOMA ENTERPRISE LIMITED,HYDERABAD vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1145/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Oct 2022AY 2017-18
Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

TDS credit for various assessment years in a tabular form as under:- M/s. Soma Enterprise Ltd., TDS CHART TDS as per Return

EXPRESS GLOBAL LOGISTICS P.LTD,MUMBAI vs. ASST CIT 2(1)(2), MUMBAI

In the result appeal of the assessee is allowed as indicated above

ITA 1194/MUM/2017[2008-09]Status: DisposedITAT Mumbai11 Jul 2018AY 2008-09

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri. Ram Tiwari
Section 143(1)Section 154

TDS has deposited TDS late to the credit of Central Government and also issued TDS certificates late which is the main

STOCK HOLDING CORPORATION OF INDIA LTD,MUMBAI vs. DY CIT 8 (2) (2), MUMBAI

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

ITA 5796/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Jan 2022AY 2011-12

Bench: Shri Om Prakash Kant & Shri Amarjit Singhassessment Year: 2011-12 M/S Stock Holding Corporation Of Dy. Commissioner Of Income – India Ltd., Tax, Range -8(2)(2), Unit No. 301, 3Rd Floor, Peninsula Room No. 615, Center Point, Opp. Bharat Mata Vs. Aayakar Bhavan, Cinema, Dr. Babasaheb Maharishi Karve Road, Ambedkar Road, Parel, Mumbai - 400020 Mumbai - 400012 Pan: Aabcs1429B (Appellant) (Respondent) Assessee By : Shri Akram Khan (Ar) Revenue By : Shri B K Bagchi (Dr) Date Of Hearing : 11/12/2021 Date Of Pronouncement: 05/01/2022

For Appellant: Shri Akram Khan (AR)For Respondent: Shri B K Bagchi (DR)
Section 143(3)Section 199Section 203A

TDS) amounting to ₹ 13,37,98,519/-. According to the assessee, it was allowed short credit of TDS. On further

ROSE ROCK REAL ESTATE INDIA PVT.,MUMBAI vs. ITO (TDS) 2(1)(3), MUMBAI

In the result, these appeals are allowed

ITA 4824/MUM/2019[2013-14]Status: DisposedITAT Mumbai02 Sept 2021AY 2013-14
Section 154Section 190Section 200ASection 203ASection 204Section 234ESection 285

TDS statement Due date of filing Actual date of Delay in Amount of for the Quarter filing TDS filing TDS