DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

section 133A was also carried out on associated entities/individuals on the same date and subsequent dates. Later this assessment was reopened u/s 147 of the Act vide issuance of notice u/s 148 of the Act dated 26.03.2018. The return in response to notice u/s 148 of the Act was filed by the assessee on 22.11.2018 declaring total income

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

133A of the Act\nwere also carried out at the branch offices of the assessee at Ahmedabad,\nChennai, and Hyderabad. In response to the notice issued under section 153A\nof the Act, the assessee filed its return of income on 02/10/2018 declaring a\nloss of Rs.2,62,66,952. Thereafter, notice under section 143(2) as well as\nnotice under

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

133A of the Act\nwere also carried out at the branch offices of the assessee at Ahmedabad,\nChennai, and Hyderabad. In response to the notice issued under section 153A\nof the Act, the assessee filed its return of income on 02/10/2018 declaring a\nloss of Rs.2,62,66,952. Thereafter, notice under section 143(2) as well as\nnotice under

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

133A of the Act\nwere also carried out at the branch offices of the assessee at Ahmedabad,\nChennai, and Hyderabad. In response to the notice issued under section 153A\nof the Act, the assessee filed its return of income on 02/10/2018 declaring a\nloss of Rs.2,62,66,952. Thereafter, notice under section 143(2) as well as\nnotice under

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges

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

In the result, in the case of M

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

disallowance restricted by CIT(A) for non-deduction of TDS under section 194C of the Act on transportation charges by invoking the provisions of section 40a(ia) of the Act amounting to Rs.21,87,810/-. The CIT(A) has also rightly deleted the addition of Rs. 10,00,000/-on labour charges and Rs. 1,00,000/- on professional charges