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3 results for “TDS”+ Section 14A(2)clear

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Key Topics

Section 14A10Section 143(3)3Section 683TDS3Disallowance3Addition to Income3Section 402Section 40a2Penalty2Natural Justice

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

ITA 180/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Jun 2024AY 2015-16

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

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 14A

14A r/w rule 8D of ` 54,893. Accordingly, we set aside the impugned order passed by the learned CIT(A) and allow the ground no.3, raised by the assessee. 9. The issue arising from ground no.4, relates to addition of ` 50,040, on account of delayed payment of employee’s contribution to Provident Fund. 10. The Assessing Officer while processing

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

2
ITA 179/NAG/2022[2014-15]Status: DisposedITAT Nagpur24 Jun 2024AY 2014-15

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

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 14A

14A r/w rule 8D of ` 54,893. Accordingly, we set aside the impugned order passed by the learned CIT(A) and allow the ground no.3, raised by the assessee. 9. The issue arising from ground no.4, relates to addition of ` 50,040, on account of delayed payment of employee’s contribution to Provident Fund. 10. The Assessing Officer while processing

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

Appeal of the Revenue is dismissed

ITA 90/NAG/2022[2014-15]Status: DisposedITAT Nagpur14 Feb 2025AY 2014-15

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(2)Section 143(3)Section 36(1)(iii)Section 40Section 40aSection 68

TDS deducted by the appellant from payment to M/s Bothra Shipping Services Pvt Ltd to the government account before the due date for filing the return of income. This addition is discussed in para 4(2) of the assessment order. In his written submission the AR has stated that subsequent to filing this appeal the appellant filed a rectification petition