ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

14. The next question, therefore, that arises is whether the difference between ―Contractor‖ and ―Sub Contractor‖has any impact on the liability to make TDS under Section 194C(1) of the Act. To understand this, it is necessary to refer to the position of law prior to and after amendment to Section 194C of the Act. 15. It is worth

BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD

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

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

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

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

SUNILKUMAR RAJENDRA RAI,NAGPUR vs. ITO, WARD-1(4), NAGPUR

In the result, appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), [“learned CIT”], for the assessment year 2013-14. Sunilkumar Rajendra Rai vs TDS Ward, Nagpur ITA no.286/Nag./2023 The assessee has raised following grounds of appeal:– 2. “ Grounds of Appeal Tax Effect 1. The learned CIT(A) erred in condoning the delay

HASANTE BURHANIAH FIDAYYIAH TRUST,NAGPUR vs. INCOME TAX OFFICER (TDS) WARD-1, NAGPUR

In the result, assessee’s appeals for A

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

section 234E of the Act can be made prior to 1st June 2015 in respect 10 to the statement of TDS filed for the financial year 2013–13 and 2013– 14

ASHWIN SURESH CHANDAK,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 6 Ashwin Suresh Chandak 8. We find that the above decision of the Co-ordinate Bench in S.S.S. Construction (supra) is squarely applies to the assessee’s case. Apart from this

DAMMANI INDUSTRIES,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 6 Dammani Industries ITA no.121/Nag./2024 8. We find that the above decision of the Co-ordinate Bench in S.S.S. Construction (supra) is squarely applies to the assessee’s case. Apart

BANK OF INDIA, ARMORI ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both these appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 8. We find that the above decision of the Co-ordinate Bench in S.S.S. Construction (supra) is squarely applies to the assessee’s case. Apart from this, the issue is also

BANK OF INDIA, PANCHGAON,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both these appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 8. We find that the above decision of the Co-ordinate Bench in S.S.S. Construction (supra) is squarely applies to the assessee’s case. Apart from this, the issue is also

BANK OF INDIA,UMRED vs. ASSISTANT COMMISSIONER OF INCOME TAX,CPC.TDS, GHAZIABAD

In the result, both these appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 8. We find that the above decision of the Co-ordinate Bench in S.S.S. Construction (supra) is squarely applies to the assessee’s case. Apart from this, the issue is also

SANJAY KISAN CHOPDE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.176/Nag/2022 िनधा"रण वष" / Assessment Year : 2014-15 Sanjay Kisan Chopde, The Deputy Balaji Associates, Gs 37, Vs Commissioner Of Amar Jyoti Palace, Lomat Income Tax, Circle-1, Square, Wardha Road, Nagpur. Nagpur – 440012. Pan: Abapc6968N Appellant/ Assessee Respondent/Revenue Assessee By Shri Abhay Agrawal – Advocate Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 30/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Dated 30.3.2022 Emanating From Assessment Order Under Section 143(3) Dated 30.06.2016 For A.Y.2014-15. The Grounds Of Appeal Raised By The Assessee Are As Under : Sanjay Kisan Chopde [A]

sections 3 and 4 the Act imposes a general liability to tax upon all income. But the Act does not provide that whatever is received by a person must be regarded as income liable to tax. In all cases in which a receipt is sought to be taxed as income, the burden lies upon the department to prove that

M/S INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1) , NAGPUR

In the result, appeal filed by the assessee for A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

14 9. In its appeal, the assessee has raised following revised grounds of appeal:– “1. The order passed by learned ACIT (TDS) and order of Honourable CIT(A) is illegal, incorrect, bad in law and without natural justice. 2. The order passed by AO is TDS demand is time barred as per section 201(3) the Financial

INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1), NAGPUR

In the result, appeal filed by the assessee for A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

14 9. In its appeal, the assessee has raised following revised grounds of appeal:– “1. The order passed by learned ACIT (TDS) and order of Honourable CIT(A) is illegal, incorrect, bad in law and without natural justice. 2. The order passed by AO is TDS demand is time barred as per section 201(3) the Financial

SHEPHALI ANIL MALVIYA,NAGPUR vs. DCIT,CPC,TDS, GHAZIABAD

In the result, assessee’s appeals (Ms

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

14 are, the assessee in the present case is an individual having TAN bearing no.NGPS06908G. The assessee is said to have been complying with the provisions of TDS as prescribed in the Act. The assessee is duly deducted TDS for Q2 for the financial year 2012–13, paid the same to the credit of Central Government and filed the return

ASSTT. CIT, CIR- 7, NAGPUR vs. M/S. NEWQUEST CORPORATION LTD., CHANDRAPUR

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S.Newquest Corporation Ltd. Circle-7, (Now Known As M/S. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur Pan No.:Aabcb 6134 E Appellant Respondent

14-28 of the paper book. As per para 5.2 of Schedule 21, the following note relevant to the impugned issue was filed by the assessee:- "5.2 During the year company has spent Rs.44,734,823/- on advertisement & brand building expenses to build its brand "GETIT" in the yellow pages segment of the business. Out of the above

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), NAGPUR vs. M/S. FUELCO COAL INDIA LTD., NAGPUR

Appeal of the Revenue is dismissed

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

section 40(a)(ia) are applicable in appellant's case and therefore the addition made by the AO was not warranted. The addition of Rs 1,50,000/- made u/s 40(a)(ia) may be deleted only if the appellant's AR submits necessary documentary evidence in support of his contention. Hence, this ground of appeal is 'partly allowed