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Section 201(1)68 TDS36 Section 194C30 Addition to Income28 Section 143(3)27 Deduction27 Section 271C25 Section 194A22 Section 4021 Section 201

M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

The appeal of the assessee is allowed in the terms indicated as above

ITA 73/PAN/2018[2012-13]Status: DisposedITAT Panaji13 May 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

For Appellant: Shri M. R. Hegde, CA &For Respondent: Smt. Rijula Uniyal, Sr. DR

Section 156Section 191Section 195Section 201Section 201(1)Section 205

17. In the circumstances, conforming to the object of the provisions regarding the levy of interest under Section 201(1A) of the Income Tax Act on the failure to deduct tax in accordance with Section 195 of the Income Tax Act, the starting point for the levy of interest thus to commence from the date on which the assessee should

Showing 1–20 of 42 · Page 1 of 3

M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

M/S R. S. SHETYE & BROS,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

M/S CHOWGULE AND COMPANY (SALT) PVT. LTD,MORMUGAO vs. THE ACIT, CIRCLE - 2, MARGAO

CHOWGULE INDUSTRIES PVT. LTD,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI