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

4) to section 234E also makes it clear that the above provision would be effective from 1-7-2012. Therefore, the submission that section 234E would not be operable/effective unless and until section 200A(1)(c) was introduced overlooks the fact that section 234E(1) is the substantive provision and section 234E(3) provides for a self - declaration/payment

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

4) to section 234E also makes it clear that the above provision would be effective from 1-7-2012. Therefore, the submission that section 234E would not be operable/effective unless and until section 200A(1)(c) was introduced overlooks the fact that section 234E(1) is the substantive provision and section 234E(3) provides for a self - declaration/payment

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

4) to section 234E also makes it clear that the above provision would be effective from 1-7-2012. Therefore, the submission that section 234E would not be operable/effective unless and until section 200A(1)(c) was introduced overlooks the fact that section 234E(1) is the substantive provision and section 234E(3) provides for a self - declaration/payment

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

4) to section 234E also makes it clear that the above provision would be effective from 1-7-2012. Therefore, the submission that section 234E would not be operable/effective unless and until section 200A(1)(c) was introduced overlooks the fact that section 234E(1) is the substantive provision and section 234E(3) provides for a self - declaration/payment

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

4) to section 234E also makes it clear that the above provision would be effective from 1-7-2012. Therefore, the submission that section 234E would not be operable/effective unless and until section 200A(1)(c) was introduced overlooks the fact that section 234E(1) is the substantive provision and section 234E(3) provides for a self - declaration/payment

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

4) to section 234E also makes it clear that the above provision would be effective from 1-7-2012. Therefore, the submission that section 234E would not be operable/effective unless and until section 200A(1)(c) was introduced overlooks the fact that section 234E(1) is the substantive provision and section 234E(3) provides for a self - declaration/payment

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

4) to section 234E also makes it clear that the above provision would\nbe effective from 1-7-2012. Therefore, the submission that section 234E\nwould not be operable/effective unless and until section 200A(1)(c)\nwas introduced overlooks the fact that section 234E(1) is the\nsubstantive provision and section 234E(3) provides for a self\ndeclaration/payment

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

4) to section 234E also makes it clear that the above provision would\nbe effective from 1-7-2012. Therefore, the submission that section 234E\nwould not be operable/effective unless and until section 200A(1)(c)\nwas introduced overlooks the fact that section 234E(1) is the\nsubstantive provision and section 234E(3) provides for a self\ndeclaration/payment

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

4) to section 234E also makes it clear that the above provision would\nbe effective from 1-7-2012. Therefore, the submission that section 234E\nwould not be operable/effective unless and until section 200A(1)(c)\nwas introduced overlooks the fact that section 234E(1) is the\nsubstantive provision and section 234E(3) provides for a self\ndeclaration/payment

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

4) to section 234E also makes it clear that the above provision would\nbe effective from 1-7-2012. Therefore, the submission that section 234E\nwould not be operable/effective unless and until section 200A(1)(c)\nwas introduced overlooks the fact that section 234E(1) is the\nsubstantive provision and section 234E(3) provides for a self\ndeclaration/payment

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

4) to section 234E also makes it clear that the above provision would\nbe effective from 1-7-2012. Therefore, the submission that section 234E\nwould not be operable/effective unless and until section 200A(1)(c)\nwas introduced overlooks the fact that section 234E(1) is the\nsubstantive provision and section 234E(3) provides for a self\ndeclaration/payment

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

4) to section 234E also makes it clear that the above provision would\nbe effective from 1-7-2012. Therefore, the submission that section 234E\nwould not be operable/effective unless and until section 200A(1)(c)\nwas introduced overlooks the fact that section 234E(1) is the\nsubstantive provision and section 234E(3) provides for a self\ndeclaration/payment

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

4) to section 234E also makes it clear that the above provision would\nbe effective from 1-7-2012. Therefore, the submission that section 234E\nwould not be operable/effective unless and until section 200A(1)(c)\nwas introduced overlooks the fact that section 234E(1) is the\nsubstantive provision and section 234E(3) provides for a self\ndeclaration/payment

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

4) to section 234E also makes it clear that the above provision would\nbe effective from 1-7-2012. Therefore, the submission that section 234E\nwould not be operable/effective unless and until section 200A(1)(c)\nwas introduced overlooks the fact that section 234E(1) is the\nsubstantive provision and section 234E(3) provides for a self\ndeclaration/payment

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

4) to section 234E also makes it clear that the above provision would\nbe effective from 1-7-2012. Therefore, the submission that section 234E\nwould not be operable/effective unless and until section 200A(1)(c)\nwas introduced overlooks the fact that section 234E(1) is the\nsubstantive provision and section 234E(3) provides for a self\ndeclaration/payment

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

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

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

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