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Section 234E152 Section 200A92 Section 143(3)61 TDS54 Section 6842 Section 25037 Section 14727 Section 153A27 Section 271C26 Addition to Income

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, our attention is drawn to the fact that though the Finance Act, (N0.2) 2009 introduced, inter alia, Sec. 194C(6) and 194C(7), similar and analogous provision had been very much in existence under proviso 2 and 3 to Section 194C(3) of the Act. Placing such provisions in juxtaposition in the following chart makes it clear that they

Showing 1–20 of 78 · Page 1 of 4

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

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

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

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

ANIL LADHARAM HASSIJA,GONDIA vs. INCOME TAX OFFICER TDS WARD 2 (4) , BHANDARA

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2), AKOLA , AKOLA

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

BLOCK DEVELOPMENT OFFICER , PANCHAYATI SAMITI , MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1, AKOLA

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

SAINATH VIDYALAYA,MAKKEPALLI vs. ITO, TDS WARD-52(3), CHANDRAPUR

SAINATH VIDYALAYA,MAKKEPALLI vs. ITO,TDS WARD-52(3), CHANDRAPUR

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR