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

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

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

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

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

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

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

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

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

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

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

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

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

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which, section

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

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which,section

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

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which, section

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

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which,section

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

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which, section

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

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which,section

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

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which,section

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

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which,section

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

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which, section

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

TDS credit of Rs.4,02,541/- thereby claiming a refund of Rs.4,02,541/-. The return was revised on 06.03.2020 claiming income tax refund of Rs.2541/- and carry forward loss of Rs.3,95,51,713/-. However, the CPC did not allow the claim of carry forward 2 business loss of Rs.3,95,51,713/- as claimed in the return

NALINI TUKARAM NIKAM,PUNE vs. ITO WARD 2(3), PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2747/Pun/2024 Assessment Year : 2017-18

119/- while passing the assessment order stating that this interest income is taxable in my hands, however, the Ld. AO did not give me any TDS credit w.r.t. the interest income. I have already submitted that I have not claimed any TDS credit appearing in my 26AS which is attributable to the said interest income as the said interest itself

DCIT, CIRCLE 8 PUNE, PUNE vs. ALFA LAVAL INDIA PVT LTD, PUNE

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

TDS has not\nbeen deducted have been subsequently reversed in the month of April and the\nexpenses have been booked against the provision once the invoices were received\nfrom the party subsequently. Under these circumstances, we do not find any\ninfirmity in the order of the Ld. CIT(A) on this issue. Accordingly, the grounds\nraised by the Revenue