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5 results for “TDS”+ Section 194Hclear

Sorted by relevance

Mumbai357 Delhi305 Kolkata108 Bangalore107 Chennai83 Indore39 Jaipur28 Karnataka27 Pune17 Rajkot17 Hyderabad16 Ahmedabad14 Chandigarh13 Amritsar6 Surat6 Raipur5 Patna5 Lucknow4 Telangana4 Visakhapatnam3 Calcutta3 Guwahati3 Nagpur3 SC3 Cochin2 Kerala2 Jodhpur2 Ranchi1 Panaji1

Key Topics

Section 407 Section 194H6 Section 2504 TDS4 Disallowance4 Section 194C3 Addition to Income3 Limitation/Time-bar3 Deduction3 Section 142(1)

GUPTA JI BROTHERS RICE PRIVATE LIMITED,DALMIA NAGAR vs. DCIT CIRCLE-3, GAYA

In the result, the appeal of the assessee is partly allowed

ITA 33/PAT/2023[2014-15]Status: DisposedITAT Patna13 Jan 2025AY 2014-15

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

Section 194CSection 194HSection 250Section 37(1)Section 40

TDS was under Section 194C of the Act (work) or section 194H (commissioner or brokerage) of the Act. 3. We have

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

2

ITA 1/PAT/2021[2012-13]Status: Disposed

ITAT Patna

17 May 2023

AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

TDS under section 194H of the Income Tax Act. The assessee has submitted that as far as payment of Rs.3

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

ITA 2/PAT/2021[2013-14]Status: DisposedITAT Patna17 May 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

TDS under section 194H of the Income Tax Act. The assessee has submitted that as far as payment of Rs.3

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

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

ITA 124/PAT/2020[2011-12]Status: DisposedITAT Patna08 Jan 2025AY 2011-12

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

Section 250Section 32Section 32(1)

194H of the Income Tax Act, 1961, section 40(a)(ia) is attracted here also. Hence, It is my opinion that the assessee has claimed Rs. 9,05,981/- under the head of commission but he has not deducted TDS

MD IFTAKHAR ALAM,ARARIA vs. ITO, PURNEA

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

ITA 389/PAT/2024[2017-18]Status: DisposedITAT Patna09 Oct 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 147Section 148Section 194HSection 250Section 69A

TDS is being deducted u/s 194H of the Income Tax Act 1961 further an accumulated commission of Rs.76,569 only has been received by assessee during the financial year 2016-17 relevant to it's AY 2017-18. 7. For that on the facts and circumstances of the case the deposits made during the period of demonetization