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5 results for “TDS”+ Section 90clear

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Key Topics

Section 20110Section 143(3)3Section 14A3Deduction3Disallowance3TDS3Section 41(1)2Section 2632Section 402Section 194A(3)(iv)

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

TDS under Chapter XVII B and thus invocation of section 156 of the Act to levy a demand on the Appellant is totally misplaced and without any foundation. 6. The learned authorities below failed to appreciate that the provisions of section 191 and section 205 construct a mandate not to recover tax from the deductor in the event of failure

2
Addition to Income2
Natural Justice2

DEMELLO TELEPOWER PRIVATE LIMITED,GOA vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, INCOME TAX DEPARTMENT, GOA

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 211/PAN/2024[2023-24]Status: DisposedITAT Panaji01 Apr 2025AY 2023-24

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.211/Pan/2024 (A.Y.2023-24 ) Demello Telepower Pvt Ltd, Vs Acit-Circle 1(1), H.No.240,Cotulvaddo, Aaykar Bhavan, . Saligao-403511, Edc Complex, Goa Patto Plaza, Panjim-403001, Goa. Pan .No.Aadcd6928L (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(1)Section 199

TDS credit as per Form no 26AS aggregating to Rs.1,90,03,134/-. Whereas the return of income was processed under section

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)

90,714/-. Similarly, during the course of assessment proceedings, the Assessing Officer had called for the details of the provisions for expenses debited to Profit & Loss Account which remains unpaid as on 31.03.2011. The details of such provisions are set out by the Assessing Officer vide para 6 of the assessment order. The Assessing Officer inferred that since the expenses

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)

90,714/-. Similarly, during the course of assessment proceedings, the Assessing Officer had called for the details of the provisions for expenses debited to Profit & Loss Account which remains unpaid as on 31.03.2011. The details of such provisions are set out by the Assessing Officer vide para 6 of the assessment order. The Assessing Officer inferred that since the expenses

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

In the result, the appeal of the assessee is allowe

ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16

Bench: Dr. M. L. Meena & Shri Anikesh Banerjee

Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40

TDS, non-business advance and residential property business advance and residential property 7 I.T.A. No. 77/PAN/2020 I.T.A. No. 77/PAN/2020 Assessment Year: 2015 Assessment Year: 2015-16 Shri Nitin A. Shirgurkar Shri Nitin A. Shirgurkar at Bangalore, were not properly examined and verified by the ld. AO during the at Bangalore, were not properly examined and verified