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23 results for “TDS”+ Section 194C(6)clear

Sorted by relevance

Mumbai685 Delhi608 Kolkata418 Bangalore295 Chennai190 Jaipur85 Hyderabad81 Ahmedabad78 Indore51 Karnataka50 Raipur44 Rajkot29 Pune26 Cochin25 Amritsar24 Nagpur23 Jodhpur23 Chandigarh20 Surat19 Panaji18 Patna18 Visakhapatnam13 Cuttack12 Guwahati12 Jabalpur11 Lucknow9 Allahabad9 Kerala8 Ranchi7 Telangana6 SC5 Agra5 Calcutta4 Dehradun3 Varanasi3 Rajasthan2 Gauhati1 Orissa1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 194C45 Section 143(3)21 Section 80I18 Deduction17 Section 4016 Section 201(1)16 TDS15 Disallowance13 Section 14712 Section 153A

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

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

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

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya

Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

TDS u/s 194C. Needless to say that subject to compliance with the provisions of Section 194C(6), immunity from TDS

Showing 1–20 of 23 · Page 1 of 2

12

Addition to Income11

Section 143(1)9

ITO (TDS), WARD-2(3),, CHANDRAPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

ITA 75/NAG/2017[2013-14]Status: DisposedITAT Nagpur31 Jul 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

For Appellant: Shri Chaitanya D. JoshiFor Respondent: Shri Maurya Pratap

Section 133ASection 194CSection 201(1)

TDS amount u/s 201(1) of the Act vide order dated 26.03.2015. 5. Being aggrieved, an appeal was filed before the ld. CIT(A), who vide impugned order considering the submissions of the assessee held that under the provisions of sub-section (6) of section 194C

ITO (TDS), WARD-2(3),, NAGPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

ITA 76/NAG/2017[2014-115]Status: DisposedITAT Nagpur31 Jul 2023AY 2014-115

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

For Appellant: Shri Chaitanya D. JoshiFor Respondent: Shri Maurya Pratap

Section 133ASection 194CSection 201(1)

TDS amount u/s 201(1) of the Act vide order dated 26.03.2015. 5. Being aggrieved, an appeal was filed before the ld. CIT(A), who vide impugned order considering the submissions of the assessee held that under the provisions of sub-section (6) of section 194C

ITO (TDS), WARD-2(3),, CHANDRAPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

ITA 73/NAG/2017[2011-12]Status: DisposedITAT Nagpur31 Jul 2023AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

For Appellant: Shri Chaitanya D. JoshiFor Respondent: Shri Maurya Pratap

Section 133ASection 194CSection 201(1)

TDS amount u/s 201(1) of the Act vide order dated 26.03.2015. 5. Being aggrieved, an appeal was filed before the ld. CIT(A), who vide impugned order considering the submissions of the assessee held that under the provisions of sub-section (6) of section 194C

ITO (TDS), WARD-2(3),, CHANDRAPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

ITA 74/NAG/2017[2012-13]Status: DisposedITAT Nagpur31 Jul 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

For Appellant: Shri Chaitanya D. JoshiFor Respondent: Shri Maurya Pratap

Section 133ASection 194CSection 201(1)

TDS amount u/s 201(1) of the Act vide order dated 26.03.2015. 5. Being aggrieved, an appeal was filed before the ld. CIT(A), who vide impugned order considering the submissions of the assessee held that under the provisions of sub-section (6) of section 194C

SHRI SANJAY KUMAR SINGH ,NAGPUR vs. INCOME TAX OFFICER WARD 8(1), NAGPUR

Appeal is allowed in above terms

ITA 96/NAG/2020[2006-07]Status: DisposedITAT Nagpur23 Dec 2022AY 2006-07

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.96/Nag/2020 िनधा"रण वष" / Assessment Year : 2006-07 Shri Sanjay Kumar Singh, Vs. Ito, Ward- 8(1), Nagpur. Hanshu Patel Building, Amravati Road, Wadi, Nagpur- 440023. Pan : Axbps9499K Appellant Respondent Assessee By None : Revenue By : Shri G. J. Ninawe Date Of Hearing : 02.11.2022 Date Of Pronouncement : 27.12.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2006-07 Arises Against The Cit(A)-2, Nagpur’S Order Dated 21.08.2019 Passed In Case No. Cit(A)-2/141/2013-14, Involving Proceedings U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961; In Short “The Act”. Case Called Twice. None Appears At Assessee’S Behest. The Very Factual Position Existed On All Previous Hearing As Well. He Is Accordingly Proceeded Ex-Parte.

For Respondent: Shri G. J. Ninawe

Section 143(3)Section 194CSection 40

TDS deduction for the payments in issue u/s 194C of the Act. Faced with this situation, I delete the impugned section 40(a)(ia) disallowance of Rs.9,22,133/- in issue. 3 The assessee succeeds in his sole substantive grievance. Ordered accordingly. 5. This assessee’s appeal is allowed in above terms. Order pronounced on this 27th day of December

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

In the result, appeal of the assessee is allowed

ITA 176/NAG/2022[2014-15]Status: DisposedITAT Nagpur30 Jan 2024AY 2014-15

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]

Section 143(3)Section 271

194C unlike in this case wherein the said party had deducted TDS at the rate of 10% under section 194J (a section applicable when payee is a professional/ technical service provider). It was also stated that, the entries in the TDS statement hosted by the Department are based on the TDS returns filed by the deductors and as such

DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2, NAGPUR vs. M/S UNITED BUILDERS , BHANDARA

In the result, appeal filed by the Revenue is allowed

ITA 56/NAG/2020[2014-15]Status: DisposedITAT Nagpur14 Aug 2024AY 2014-15

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

For Appellant: NoneFor Respondent: Shri Kailash C. Kanojiya

Section 133(6)Section 143(3)

6. The Assessing Officer observed that the assessee could not explain and prove the genuineness of the expenses claimed on account of sub contract expenses. He was of the opinion that the assessee has also failed to prove any nexus between the claim of these expenses and the receipt / work-in- M/s. United Builders ITA no.56/Nag./2020 progress represented

RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 182/NAG/2024[2019-20]Status: DisposedITAT Nagpur18 Nov 2024AY 2019-20

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

For Appellant: NoneFor Respondent: Shri Vijay Agrawal

Section 139Section 143Section 143(1)Section 194CSection 1aSection 234ASection 40

section 143 is bad in law. Further the Ld. AddI/JCIT (A) has erred in not adjudicating the issue. 5 That the Ld. AddI/JCIT (A) erred in holding that since the tax at source (TDS) on payment of Rs 2,06,50,000/- to the building contractor has not been deducted u/s 194C, 30% of the amount paid to the building

M/S ATASHA ASHIRWAD BUILDERS,NAGPUR vs. A.C.I.T (TDS) RANGE 1, NAGPUR

In the result, the appeal of assessee is allowed

ITA 480/NAG/2016[2009-10]Status: DisposedITAT Nagpur03 Aug 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kapil HiraniFor Respondent: Shri Amol Khairnar

Section 194CSection 200(3)Section 206C(3)Section 272A(2)(k)

194C, 194I, 194J, 194H of the Act and also has an obligation to furnish quarterly statements of TDS in Form No. 26Q within the prescribed due dates. The said details by way of a tabular form is reflected in para 2 of the order of Addl. CIT. We note that the Addl. CIT imposed penalty u/s. 272A

M/S TAWARI TRADERS ,BULDHANA vs. INCOME TAX OFFICER WARD -2, KHAMGAON

In the result, appeal by the assessee stands dismissed

ITA 193/NAG/2019[2013-14]Status: DisposedITAT Nagpur04 Mar 2025AY 2013-14

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

For Appellant: Shri Rachit ThakkarFor Respondent: Shri Abhay Y. Marathe

Section 36Section 36(1)(iii)Section 40

6 M/s. Tiwari Traders ITA no.193/Nag./2019 Here the appellant contended that the provision of section 40(a)(ia) is applicable only on amount of interest "payable". In this regard, the provision of section 40(a)(ia) applicable for the subject assessment year is produced hereunder: 40. Notwithstanding anything to the contrary in sections 30 to [38], the following amounts

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

194C. TDS has been deducted on cash payments also. The AO has failed to bring on record any infirmity or discrepancy in the vouchers/bills or any record in relation to the claim of such expenditure. The trading result has also been accepted by the AO. The AO has alleged that there exist irregularities and discrepancies as regards claim of expenditure

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

194C. TDS has been deducted on cash payments also. The AO has failed to bring on record any infirmity or discrepancy in the vouchers/bills or any record in relation to the claim of such expenditure. The trading result has also been accepted by the AO. The AO has alleged that there exist irregularities and discrepancies as regards claim of expenditure

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

194C. TDS has been deducted on cash payments also. The AO has failed to bring on record any infirmity or discrepancy in the vouchers/bills or any record in relation to the claim of such expenditure. The trading result has also been accepted by the AO. The AO has alleged that there exist irregularities and discrepancies as regards claim of expenditure

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

194C. TDS has been deducted on cash payments also. The AO has failed to bring on record any infirmity or discrepancy in the vouchers/bills or any record in relation to the claim of such expenditure. The trading result has also been accepted by the AO. The AO has alleged that there exist irregularities and discrepancies as regards claim of expenditure

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

194C. TDS has been deducted on cash payments also. The AO has failed to bring on record any infirmity or discrepancy in the vouchers/bills or any record in relation to the claim of such expenditure. The trading result has also been accepted by the AO. The AO has alleged that there exist irregularities and discrepancies as regards claim of expenditure

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

194C. TDS has been deducted on cash payments also. The AO has failed to bring on record any infirmity or discrepancy in the vouchers/bills or any record in relation to the claim of such expenditure. The trading result has also been accepted by the AO. The AO has alleged that there exist irregularities and discrepancies as regards claim of expenditure

INCOME TAX OFFICER WARD -1, AKOLA vs. M/S BALKRISHANA TRADERS , NAGPUR

In the result, all the appeals of Revenue are dismissed

ITA 2/NAG/2019[2009-10]Status: DisposedITAT Nagpur31 Oct 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri Kailash G. Kanojiya

Section 143(1)Section 148Section 194CSection 40

194C of the Act. The CIT(A) opined by verification of agreement between the members and held that the assessee was formed only to procure work contract and members therein executed the work in accordance with the memorandum of understanding as per their own risk, held the said relationship is of principle to principle but not as a principle

INCOME TAX OFFICERS WARD -1 , AKOLA vs. M/S BALKRISHANA TRADERS , AKOLA

In the result, all the appeals of Revenue are dismissed

ITA 3/NAG/2019[2010-11]Status: DisposedITAT Nagpur31 Oct 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri Kailash G. Kanojiya

Section 143(1)Section 148Section 194CSection 40

194C of the Act. The CIT(A) opined by verification of agreement between the members and held that the assessee was formed only to procure work contract and members therein executed the work in accordance with the memorandum of understanding as per their own risk, held the said relationship is of principle to principle but not as a principle

INCOME TAX OFFICER WARD -1, AKOLA vs. M/S BALKRISHANA TRADERS , NAGPUR

In the result, all the appeals of Revenue are dismissed

ITA 1/NAG/2019[2008-09]Status: DisposedITAT Nagpur31 Oct 2023AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri Kailash G. Kanojiya

Section 143(1)Section 148Section 194CSection 40

194C of the Act. The CIT(A) opined by verification of agreement between the members and held that the assessee was formed only to procure work contract and members therein executed the work in accordance with the memorandum of understanding as per their own risk, held the said relationship is of principle to principle but not as a principle