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36 results for “TDS”+ Section 206C(3)clear

Sorted by relevance

Pune295 Indore269 Bangalore240 Delhi185 Chennai155 Raipur62 Mumbai61 Ahmedabad57 Kolkata46 Cuttack39 Jaipur38 Nagpur36 Rajkot35 Jodhpur28 Cochin28 Karnataka26 Jabalpur23 Lucknow20 Surat18 Chandigarh14 Panaji10 Hyderabad8 Dehradun8 Himachal Pradesh6 Visakhapatnam5 Amritsar5 Guwahati4 Telangana2 Varanasi2 SC1 Calcutta1 Rajasthan1

Key Topics

Section 234E83 Section 206C44 TDS36 Section 200A24 Section 14A10 Section 271H8 Section 206C(7)7 Section 115W6 Survey u/s 133A6 Section 251

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

In the result, assessee’s appeals (Ms

ITA 115/NAG/2021[2013-14]Status: DisposedITAT Nagpur26 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR

Section 200(3)Section 200ASection 234E

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. ULTRATECH CEMENT LTD UNIT AWARPUR CEMENT WORKS,

In the result, the appeal of the assessee is allowed

Showing 1–20 of 36 · Page 1 of 2

5

Addition to Income4

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

Section 194CSection 194C(6)Section 201

3) by Finance Act, 2005 to the effect that no deduction of TDS shall be made from any payment to a sub-contractor during the course of business of plying, hiring and leasing of goods carriage, if such sub-contractor is an individual who has not owned more than two goods carriage at any time during the previous year

GORAKSHAN SABHA, NAGPUR,WARDHA ROAD, NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF,GOI

In the result, appeal of the assessee is dismissed

ITA 91/NAG/2023[2013-14]Status: DisposedITAT Nagpur23 Apr 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

Section 115VSection 115WSection 143Section 144Section 144BSection 147Section 200ASection 206CSection 246ASection 250

TDS, Ward-51(1), Nagpur. The said intimation is scanned and reproduced here as under : 2.3 Thus, it is seen that assessee has filed an appeal against the recovery of outstanding demand. The list of orders against ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] which an appeal can be filed before the ld.CIT(A) mentioned in 246A is reproduced

GORAKSHAN SABHA, NAGPUR,NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF, GOI

In the result, appeal of the assessee is dismissed

ITA 92/NAG/2023[2014-15]Status: DisposedITAT Nagpur23 Apr 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

Section 115VSection 115WSection 143Section 144Section 144BSection 147Section 200ASection 206CSection 246ASection 250

TDS, Ward-51(1), Nagpur. The said intimation is scanned and reproduced here as under : 2.3 Thus, it is seen that assessee has filed an appeal against the recovery of outstanding demand. The list of orders against ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] which an appeal can be filed before the ld.CIT(A) mentioned in 246A is reproduced

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 211/NAG/2019[2013-14 Q4-(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 217/NAG/2019[2015-16 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 212/NAG/2019[2014-15 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 213/NAG/2019[2014-15 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

M/S RAJYAS SOFTWARE PRIVATE LIMITED ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 208/NAG/2019[214-15 (Q-4(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 215/NAG/2019[2014-15 Q-4 - 26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 210/NAG/2019[2013-14 Q3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 214/NAG/2019[2014-15 Q-3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 216/NAG/2019[2015-16 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 209/NAG/2019[2013-14-Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government

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)

section 206C(3) of the Act, on or after first day of July, 2012. 25. The learned Departmental Representative for the Revenue has placed strong reliance on the ratio laid down by the Hon'ble Allahabad High Court in Raja Harpal Singh Inter College's case (supra) for the proposition that where the e-TDS

BULDANA URBAN CO-OP CREDIT SOCIETY LTD.AND NATIONAL BUILDING CONSTRAUCTION (J.V). ,BULDHANA vs. INCOME TAX OFFICER TDS WARD 1(2), AKOLA

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

ITA 164/NAG/2018[2010-11]Status: DisposedITAT Nagpur13 Jul 2018AY 2010-11

Bench: Shri Jason P Boaz, Hon’Ble & Shri Sandeep Gosain, Hon’Ble

section 206C(7) of the Act with regard to charging of interest was introduced by Finance Act, 2012 and was thus not applicable to any years prior to that. 8. The AOP and its members are not separate entities, therefore no TCS was required to be collected from its member. Even, in the remand report, learned CIT(A) has admitted

BULDANA URBAN CO OP CREDIT SOCIETY LTD AND NATIONAL BUILDING CONSTRUCTION(JV),BULDHANA vs. I.T.O. (TDS)1(2), AKOLA

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

ITA 176/NAG/2015[2009-10]Status: DisposedITAT Nagpur13 Jul 2018AY 2009-10

Bench: Shri Jason P Boaz, Hon’Ble & Shri Sandeep Gosain, Hon’Ble

section 206C(7) of the Act with regard to charging of interest was introduced by Finance Act, 2012 and was thus not applicable to any years prior to that. 8. The AOP and its members are not separate entities, therefore no TCS was required to be collected from its member. Even, in the remand report, learned CIT(A) has admitted

BULDANA URBAN CO-OP CREDIT SOCIETY LIMITD AND NATIONAL BUILDING CONSTRUCTION (J.V),BULDANA vs. INCOME TAX OFFICER , TDS WARD 1(2), AKOLA

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

ITA 165/NAG/2018[2011-2012]Status: DisposedITAT Nagpur11 Jul 2018AY 2011-2012

Bench: Shri Jason P Boaz, Hon’Ble & Shri Sandeep Gosain, Hon’Ble

section 206C(7) of the Act with regard to charging of interest was introduced by Finance Act, 2012 and was thus not applicable to any years prior to that. 8. The AOP and its members are not separate entities, therefore no TCS was required to be collected from its member. Even, in the remand report, learned CIT(A) has admitted

BULDANA URBAN CO-OP CREDIT SOCIETY LIMITD AND NATIONAL BUILDING CONSTRUCTION (J.V),BULDANA vs. INCOME TAX OFFICER , TDS WARD 1(2), AKOLA

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

ITA 166/NAG/2018[2012-2013]Status: DisposedITAT Nagpur11 Jul 2018AY 2012-2013

Bench: Shri Jason P Boaz, Hon’Ble & Shri Sandeep Gosain, Hon’Ble

section 206C(7) of the Act with regard to charging of interest was introduced by Finance Act, 2012 and was thus not applicable to any years prior to that. 8. The AOP and its members are not separate entities, therefore no TCS was required to be collected from its member. Even, in the remand report, learned CIT(A) has admitted

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

In the result, assessee’s appeals for A

ITA 9/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR

Section 200ASection 234ESection 250

3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 5 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once