PUNAM HISARIA,SITAMARHI vs. DC/AC, CIRCLE-03, DARBH, DARBH

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.80/Pat/2023 Assessment Year: 2017-18 Punam Hisaria ………. Appellant (Pan: Abupa3945R)

TDS in compliance of Section 194C(6) but failed to file statement in Form 26Q as required U/s 194C(7) of the Income

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

TDS) as per the provisions of section 194C of the Act. I.T.A. Nos.: 102 to 106/PAT/2024 Bihar State Power Generation

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

TDS) as per the provisions of section 194C of the Act. I.T.A. Nos.: 102 to 106/PAT/2024 Bihar State Power Generation

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

TDS) as per the provisions of section 194C of the Act. I.T.A. Nos.: 102 to 106/PAT/2024 Bihar State Power Generation

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

TDS) as per the provisions of section 194C of the Act. I.T.A. Nos.: 102 to 106/PAT/2024 Bihar State Power Generation

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

TDS) as per the provisions of section 194C of the Act. I.T.A. Nos.: 102 to 106/PAT/2024 Bihar State Power Generation

INDIAN PAC CONSULTING PRIVATE LIMITED,PATNA vs. PCIT, PATNA-1, PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

TDS under section 194C amounting to Rs.58,00,000/- against receipt of Rs.29,00,00,000/- was done. The aggregate

JOINT COMMISSIONER INCOME-TAX(IN-SITU), CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the\nassessee are dismissed

TDS u/s 194C instead of u/s 194A being interest income.\nThe same has been informed to the party.\n5.3.2 In view of the clarification of the appellant, it is clear that the interest was\nreceived on advance given to Bajaj Electricals Ltd. as supplier and it was not a\ncontractual payment. There was an error on the part

INDIAN INSTITUTE OF TECHNOLOGY, PATNA,PATNA vs. ACIT, TDS CIRCLE, PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: The Ld. Cit(A), It Is Seen That 5 Notices Of Hearing Were Given But The Same Could Not Be Attended By The Assessee & Thereafter The Action Of Ld. Ao Was Upheld Through The Impugned Order.

section 194C for NBCC Ltd. by ignoring the fact that the entire invoices for the construction of the building has been raised by Shapoorji Pallonji & Company Ltd. 12. For that on the facts and in circumstances of the case, the passing of the order by the Ld. Assessing Officer and confirmation by the same by Ld. CIT (A) in ignorance

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

194C instead of u/s 194A being interest income. The same has been informed to the party. 5.3.2 In view of the clarification of the appellant, it is clear that the interest was received on advance given to Bajaj Electricals Ltd. as supplier and it was not a contractual payment. There was an error on the part of the party that

ASHOK KUMAR,BHOJPUR vs. ITO, WARD-1, ARA

In the result, the appeal of the assessee is partly allowed as indicated above

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

TDS on such payments. Therefore, those expenses have been disallowed with the help of section 40(a)(ia) of the Income Tax Act. 12. With the assistance of ld. Representatives, we have gone through the record carefully. We find that on the issue, ld. Assessing Officer has recorded the following finding:- 11 Assessment Year: 2010-2011 Ashok Kumar 12 Assessment

SANJAY KUMAR ,PATNA vs. ITO WARD-4(5) PATNA , PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 44AD and 44AB have not been complied with even though books of account were not required to be audited u/s 44AB r.w.s 44AD as gross turnover was less than Rs. 1 Crore and Net Profit was @11.18% without hearing the appellant and without considering the material that would be submitted had proper hearing is granted. Hence, addition

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

section 40(a)(ia) is attracted here also. Hence, It is my opinion that the assessee has claimed Rs. 18,91,877/- under the head of advertisement but he has not deducted TDS on the payments. Therefore, the AO proceeded to make disallowance of Rs. 18,91,877/- u/s 40(a) (ia) of the Income Tax Act, 1961 and added