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162 results for “TDS”+ Section 271Cclear

Sorted by relevance

Delhi241Mumbai162Bangalore83Kolkata58Karnataka47Raipur42Cochin40Jaipur37Ahmedabad33Indore18Hyderabad16Chandigarh15Visakhapatnam12Jodhpur12Nagpur12Lucknow11Chennai9Pune8Agra7Telangana7Surat6Varanasi6Rajkot6Panaji5Jabalpur5Dehradun3Ranchi3SC3Orissa2Cuttack2Kerala1

Key Topics

Section 201230Section 201(1)208Section 194A148Section 194A(3)(v)137Section 2(19)90TDS84Section 25060Section 271C54Exemption49Penalty

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7129/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Jul 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section

Showing 1–20 of 162 · Page 1 of 9

...
41
Deduction33
Section 271B25

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7128/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jul 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7125/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7127/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jul 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7124/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7126/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jul 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section

ANAND RATHI SHARE AND STOCK BROKERS LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

ITA 4412/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 Aug 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section 271H,] 23[section 271 section 271-I,] 24[section 271J,] clause

ANAND RATHI SHARE AND STOCK BROKERS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

ITA 4413/MUM/2025[2020-21]Status: DisposedITAT Mumbai14 Aug 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section 271H,] 23[section 271 section 271-I,] 24[section 271J,] clause

ANAND RATHI SHARE AND STOCK BROKERS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

ITA 4414/MUM/2025[2021-22]Status: DisposedITAT Mumbai14 Aug 2025AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section 271H,] 23[section 271 section 271-I,] 24[section 271J,] clause

ANAND RATHI SHARE AND STOCK BROKERS LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

ITA 4155/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Aug 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section 271H,] 23[section 271 section 271-I,] 24[section 271J,] clause

AGILITY LOGISTICS P.LTD,MUMBAI vs. DCIT TDS 1(1), MUMBAI

In the result, both Department’s appeal and assessee’s cross objection are dismissed

ITA 4117/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 Oct 2017AY 2010-11

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Shri Dhanesh Bafna a/wFor Respondent: Shri R.P. Meena a/w
Section 133ASection 194CSection 201Section 201(1)Section 271C

271C of the Act for A.Y. 2011–12. As discussed in earlier part of the order, pursuant to a survey conducted under section 133A of the Act to verify TDS

KUNDAN INDUSTRIES LIMITED,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE, THANE

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 1729/MUM/2022[2017-18]Status: DisposedITAT Mumbai09 Aug 2023AY 2017-18

Bench: Shri Vikas Awasthy & Ms. Padmavathy Sआअसं. 1729/मुं/2022 (िन.व. 2017-18) आअसं. 1730/मुं/2022 (िन.व. 2018-19) Kundan Industries Ltd. Kundan House, Harisiddhi Estate, Gorai Pada, Vasai (East), Palghar, Maharashtra-401208. Pan: Aaack6811G ...... अपीलाथ" /Appellant बनाम Vs. Jt.Cit , Tds Range, Ground Floor, Qureshi Mansion, Gokhale Road, Naupada, Thane (West)-400602. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Rahul Hakani, Advocate "ितवादी "ारा/Respondent By : Sh. Prakash Kishinchandani, Sr. Dr सुनवाई की ितिथ/ Date Of Hearing : 03/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 09/08/2023 आदेश/ Order Per Vikas Awasthy, Jm These Two Appeals By The Assessee Are Directed Against The Orders Of Commissioner Of Income Tax (Appeals)-11, Pune (Hereinafter Referred To As ‘The Cit(A)’) For The Assessment Years (Ay) 2017-18 & 2018-19, Respectively. Both The Impugned Orders Are Of Even Date I.E. 20.05.2022. Since, The Grounds Raised In 2 आअसं. 1729 & 1730/मुं/2022(िन.व. 2017-18 & 2018-19) Ita Nos. 1729 & 1730/M/2022 (Ay 2017-18 & 2018-19) Both The Appeals & The Facts Germen To The Grounds Of Appeals Are Identical, These Appeals Are Taken Up Together For Adjudication & Are Decided By This Common Order.

For Appellant: Sh. Rahul Hakani, AdvocateFor Respondent: Sh. Prakash Kishinchandani, Sr. DR
Section 271C

TDS that was required to be deducted along with interest to the Government Exchequer. The ld. Counsel contended that the AO has levied penalty under section 271C

KUNDAN INDUSTRIES LIMITED,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE, THANE

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 1730/MUM/2022[2018-19]Status: DisposedITAT Mumbai09 Aug 2023AY 2018-19

Bench: Shri Vikas Awasthy & Ms. Padmavathy Sआअसं. 1729/मुं/2022 (िन.व. 2017-18) आअसं. 1730/मुं/2022 (िन.व. 2018-19) Kundan Industries Ltd. Kundan House, Harisiddhi Estate, Gorai Pada, Vasai (East), Palghar, Maharashtra-401208. Pan: Aaack6811G ...... अपीलाथ" /Appellant बनाम Vs. Jt.Cit , Tds Range, Ground Floor, Qureshi Mansion, Gokhale Road, Naupada, Thane (West)-400602. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Rahul Hakani, Advocate "ितवादी "ारा/Respondent By : Sh. Prakash Kishinchandani, Sr. Dr सुनवाई की ितिथ/ Date Of Hearing : 03/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 09/08/2023 आदेश/ Order Per Vikas Awasthy, Jm These Two Appeals By The Assessee Are Directed Against The Orders Of Commissioner Of Income Tax (Appeals)-11, Pune (Hereinafter Referred To As ‘The Cit(A)’) For The Assessment Years (Ay) 2017-18 & 2018-19, Respectively. Both The Impugned Orders Are Of Even Date I.E. 20.05.2022. Since, The Grounds Raised In 2 आअसं. 1729 & 1730/मुं/2022(िन.व. 2017-18 & 2018-19) Ita Nos. 1729 & 1730/M/2022 (Ay 2017-18 & 2018-19) Both The Appeals & The Facts Germen To The Grounds Of Appeals Are Identical, These Appeals Are Taken Up Together For Adjudication & Are Decided By This Common Order.

For Appellant: Sh. Rahul Hakani, AdvocateFor Respondent: Sh. Prakash Kishinchandani, Sr. DR
Section 271C

TDS that was required to be deducted along with interest to the Government Exchequer. The ld. Counsel contended that the AO has levied penalty under section 271C

INCOME TAX OFFICER, TDS-1 THANE , THANE vs. M/S BLUE STAR REALTORS PVT LIMITED, MUMBAI

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

ITA 714/MUM/2022[2014-15]Status: DisposedITAT Mumbai13 Oct 2022AY 2014-15

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

For Appellant: Mr. Abdul Memon, ARFor Respondent: Dr. Mahesh Akhade, CIT-DR
Section 201Section 201(1)Section 271C

271C cannot be sustained in this case as the interest levied under section 201(IA) has been already deleted by the Hon'ble under section 201(IA) has been already deleted by the Hon'ble under section 201(IA) has been already deleted by the Hon'ble ITAT, Pune in th ITAT, Pune in the assessment's own case

INCOME TAX OFFICER, TDS-1, MUMABI vs. M/S BLUE STAR REALTORS PVT LTD , MUMBAI

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

ITA 715/MUM/2022[2013-14]Status: DisposedITAT Mumbai13 Oct 2022AY 2013-14

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

For Appellant: Mr. Abdul Memon, ARFor Respondent: Dr. Mahesh Akhade, CIT-DR
Section 201Section 201(1)Section 271C

271C cannot be sustained in this case as the interest levied under section 201(IA) has been already deleted by the Hon'ble under section 201(IA) has been already deleted by the Hon'ble under section 201(IA) has been already deleted by the Hon'ble ITAT, Pune in th ITAT, Pune in the assessment's own case

MAHARASHTRA STATE PHARMACY COUNCIL ,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1141/MUM/2021[2011-12]Status: DisposedITAT Mumbai31 Mar 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 271-I, i[section 271Jd clause (c) or clause (c/) of sub-section (1) or sub- section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or sub-section

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1143/MUM/2021[2013-14]Status: DisposedITAT Mumbai31 Mar 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 271-I, i[section 271Jd clause (c) or clause (c/) of sub-section (1) or sub- section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or sub-section

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1142/MUM/2021[2012-13]Status: DisposedITAT Mumbai31 Mar 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 271-I, i[section 271Jd clause (c) or clause (c/) of sub-section (1) or sub- section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or sub-section

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1144/MUM/2021[2014-15]Status: DisposedITAT Mumbai31 Mar 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 271-I, i[section 271Jd clause (c) or clause (c/) of sub-section (1) or sub- section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or sub-section

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1145/MUM/2021[2015-16]Status: DisposedITAT Mumbai31 Mar 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 271-I, i[section 271Jd clause (c) or clause (c/) of sub-section (1) or sub- section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or sub-section