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3 results for “TDS”+ Section 45clear

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Key Topics

Section 1473Section 143(3)2Section 14A2Section 41(1)2Deduction2Disallowance2Addition to Income2

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

The appeal is partly allowed for statistical purpose as above

ITA 123/PAN/2024[2013-14]Status: DisposedITAT Panaji20 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 123/Pan/2024 Assessment Year : 2013-14 Chowgule Industries Pvt. Ltd. 503, Gabmar Apartment, Vasco Da Gama, Goa. Pan:Aaccc9272H. . . . . . . . Appellant

For Appellant: Ms Pooja Bandekar [‘Ld. AR’]For Respondent: Mr Renga Rajan [‘Ld. DR’]
Section 139Section 147Section 148Section 194ASection 194CSection 194HSection 246ASection 250Section 253(1)

TDS u/s 194A of the Act was deducted (iv) cash deposit of ₹12,16,69,672/- in one or more saving bank account and (v) cash deposit of ₹11,45,54,672/- ITAT-Panaji Page 2 of 5 Chowgule Industries Pvt. Ltd. Vs DCIT, Panaji Goa ITA Nos.123/PAN/2024 AY: 2013-14 with a banking company. As there was no return

SALGAOCAR MINING INDUSTRIES PRIVATE LIMITED.,PANAJI vs. THE JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE., MARGAO

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

ITA 118/PAN/2016[2011-12]Status: DisposedITAT Panaji05 Oct 2023AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Prabhakar Anand
Section 143(3)Section 14ASection 41(1)

TDS. In the light of this, the ld. CIT(A) directed the Assessing Officer to delete the addition of Rs.53,00,135/-. 4. Being aggrieved by that part of the order of the ld. CIT(A), which is against the Revenue, the Revenue is in appeal in ITA No.135/PAN/2016. The assessee is in appeal in ITA No.118/PAN/2016 being aggrieved

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, MARGAO., MARGAO vs. M/S SALGAONCAR MINING INDUSTRIES PVT. LTD., PANAJI

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

ITA 135/PAN/2016[2011-12]Status: DisposedITAT Panaji05 Oct 2023AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Prabhakar Anand
Section 143(3)Section 14ASection 41(1)

TDS. In the light of this, the ld. CIT(A) directed the Assessing Officer to delete the addition of Rs.53,00,135/-. 4. Being aggrieved by that part of the order of the ld. CIT(A), which is against the Revenue, the Revenue is in appeal in ITA No.135/PAN/2016. The assessee is in appeal in ITA No.118/PAN/2016 being aggrieved