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539 results for “TDS”+ Section 40Aclear

Sorted by relevance

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Key Topics

Section 4074Section 143(3)62Addition to Income61Disallowance61Deduction43Section 26337TDS37Section 14A36Section 6826Penalty

DENTSU AEGIS NETWORK INDIA PRIVATE LIMITED(ERSTWHILE VIZEUM MEDIA SERVICE INDIA MERGED IN DAN INDIA),MUMBAI vs. INCOME TAX OFFICER, CIRCLE 8(3)(2), MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6122/MUM/2025[2014-15]Status: DisposedITAT Mumbai20 Feb 2026AY 2014-15

Bench: Shri Rahul Chaudhary & Shri Makarand Vasant Mahadeokardentsu Aegis Network Dcit Central India Private Limited Circle-1(1), (Erstwhile Vizeum Media Vs. Aayakar Bhavan, Service India Merged Maharashi Karve With Dentsu Aegis Marg, Mumbai-400 Network India Private 020 Limited W.E.F. 1St April 2017) 2Nd Floor, Devchand House, Dr. A. B. Road, Shiv Sagar Estate Mumbai, Worli So, Mumbai-400 018 Pan/Gir No. Aahca3058N (Applicant) (Respondent) Assessee By Shri Ketan Ved & Shri Abdul Kadir Jawadwala, Ld. Ars Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 02.02.2026 Date Of Pronouncement 20.02.2026

Section 142(1)Section 143(3)Section 250Section 37(1)Section 40Section 40A(2)(b)

TDS should not be deducted on reimbursements, which itself showed that the assessee’s contention that these were pure reimbursements was not acceptable. He thus concluded that the reimbursement of salary and bonus was not allowable as business expenditure and disallowed the same under section 37(1) of the Act. He further recorded that the payments were made to related

Showing 1–20 of 539 · Page 1 of 27

...
24
Section 153A22
Depreciation22

SHRI RENUKAMATA MULTI-STATE CO-OPERATIVE URBAN SOCIETY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(4), MUMBAI

ITA 1727/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jul 2024AY 2018-2019
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

section 40A(3) of\nthe Act.\n32. As per the assessee, the rental expenses have been paid as per the rent\nagreement after deduction of TDS

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

In the result, the appeal by the assessee is partly allowed, while the\nappeal by the Revenue is dismissed

ITA 1726/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Jul 2024AY 2017-18
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

section 40A(3) of\nthe Act.\n32. As per the assessee, the rental expenses have been paid as per the rent\nagreement after deduction of TDS

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

ITA 2078/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jul 2024AY 2018-2019
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

section 40A(3) of\nthe Act.\n32. As per the assessee, the rental expenses have been paid as per the rent\nagreement after deduction of TDS

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

ITA 1725/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Jul 2024AY 2016-17
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

section 40A(3) of\nthe Act.\n\n32. As per the assessee, the rental expenses have been paid as per the rent\nagreement after deduction of TDS

VILAS TRANSPORT COMPANY,MUMBAI vs. ITO 13(2)(1), MUMBAI

In the result, the assessee’s appeal for A

ITA 6717/MUM/2013[2009-10]Status: DisposedITAT Mumbai03 Jun 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainm/S. Vilas Transport Company Income Tax Officer-13(2)(1) 103/104, Vyapar Bhavan Aayakar Bhavan, M.K. Road Vs. 49, P. D’Mello Road, Carnac Mumbai 400020 Bunder, Mumbai 400009 Pan - Aaafv0760G Appellant Respondent

For Appellant: NoneFor Respondent: Shri S. Senthil Kumar
Section 143(3)Section 40Section 40ASection 40A(3)

section 40A(3) of I.T. Act, 1961 and since payments in cash exceeded Rs. 20,000/-, disallowance u/s 40A(3) of I.T. Act, 1961 was justified in the facts of the case. 4.3.2 It appears from records that assessee has incurred expenses in cash exceeding Rs.20,000/- to various persons for getting goods cleared from docks on behalf

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7213/MUM/2013[2009-10]Status: DisposedITAT Mumbai20 Sept 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7212/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7214/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 3711/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 3710/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7208/MUM/2013[2004-05]Status: DisposedITAT Mumbai20 Sept 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

ITA 6848/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3645/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

ACIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 1144/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7209/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

M.R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22,

In the result, in the case of M

ITA 3709/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

ITA 6847/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3646/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7210/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A