SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

TDS returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

TDS returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

TDS returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

TDS returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

TDS returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

TDS returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

TDS returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

TDS returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

TDS returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

M/S. TATA TECHNOLOGIES LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

1)(vi) of the Act was introduced in 2012 with retrospective effect from 1976. The learned Authorized Representative for the assessee pointed out that in financial year 2006-07, there was no such liability to deduct tax in the year. He further pointed out that the said liability to deduct the tax cannot be applied retrospectively. He further referred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred