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

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

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

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

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

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

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

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

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

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

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

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

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

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

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

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

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

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

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

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

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

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

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

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

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

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

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

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

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

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

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

13. On the other hand, ld. Sr. Counsel submits that from the perusal of the assessment order, it would reveal that the Assessing Officer without recording the satisfaction, as to how the claim of the assessee that only expenditure of Rs.1,35,00,000/- was incurred to earn exempt income is incorrect, cannot resort to the provisions of section

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

Section\n143(1) of the Act.”\n12. We further find that Hon'ble Jurisdictional High Court\nhas decided the above referred questions of law holding as\nunder:-\n“10 In our view, the Tribunal has entirely misread the law as\nlaid down in Magneti Marelli (Supra). It is correct that in that\ncase also Assessee had paid royalty

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

Section\n143(1) of the Act.”\n\n12. We further find that Hon'ble Jurisdictional High Court\nhas decided the above referred questions of law holding as\nunder:-\n\n“10 In our view, the Tribunal has entirely misread the law as\nlaid down in Magneti Marelli (Supra). It is correct that in that\ncase also Assessee had paid royalty