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19 results for “TDS”+ Section 164(1)clear

Sorted by relevance

Mumbai392Delhi277Bangalore125Karnataka86Chennai75Chandigarh70Kolkata54Jaipur43Ahmedabad39Raipur35Lucknow24Hyderabad24Pune19Visakhapatnam18Jodhpur13Indore13Cochin12Surat11Ranchi11Cuttack9Rajkot8Patna7Agra5SC3Nagpur2Jabalpur1Amritsar1

Key Topics

Section 12A36Section 10(20)24Section 1124Section 143(3)21Section 26315Addition to Income13Section 143(1)12TDS12Section 143(2)9Section 143(1)(a)

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

ITA 1256/PUN/2023[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19
Section 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 80JSection 92C

TDS) reported in [2018] 100 taxmann.com 78\n(Pune - Trib.).\nA copy of the said decisions is forwarded herewith as\n\"Appendix - B\" - refer Page Nos.37 to 54 of the compilation.\nTimely filing of return of income is not a pre-requisite\nfor allowability of deduction u/s.10AA of the Act:\n9. In the instant case, the eligibility to claim

8
Exemption6
Disallowance5

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

In the result, appeal of the assessee bearing ITA No

ITA 632/PUN/2022[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19
Section 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 80JSection 92C

TDS) reported in [2018] 100 taxmann.com 78\n(Pune - Trib.).\n\nA copy of the said decisions is forwarded herewith as\n\"Appendix - B\" - refer Page Nos.37 to 54 of the compilation.\n\nTimely filing of return of income is not a pre-requisite\nfor allowability of deduction u/s.10AA of the Act:\n\n9. In the instant case, the eligibility

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1940/PUN/2024[2021-22]Status: DisposedITAT Pune26 Dec 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

TDS & Disallowance for such default (iii) Refund claim (iv) Unsecured loan 2.1. Accordingly, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the I.T. Act, 1961, in response to which, the Authorised Representative of the Assessee appeared before the Assessing Officer from time to time and filed the requisite details. The Assessing Officer completed the assessment determining

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1939/PUN/2024[2020-21]Status: DisposedITAT Pune26 Dec 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

TDS & Disallowance for such default (iii) Refund claim (iv) Unsecured loan 2.1. Accordingly, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the I.T. Act, 1961, in response to which, the Authorised Representative of the Assessee appeared before the Assessing Officer from time to time and filed the requisite details. The Assessing Officer completed the assessment determining

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

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

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

P P KHARPATIL CONSTRUCTIONS PVT LTD,URAN vs. CIRCLE - PANVEL, PANVEL

In the result, appeal of the assessee is allowed

ITA 1294/PUN/2025[2020-21]Status: DisposedITAT Pune20 Jun 2025AY 2020-21

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1294/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 P P Kharpatil Construction Pvt. V The Principal Ltd., S. Commissioner Of Income 656, At Post Chimer Taluka, Tax, Thane-1. Uran District, Raigad – 410206. Maharashtra. Pan: Aaccp4003B Appellant/ Assessee Respondent / Revenue Assessee By Mrs. Naina Chaurasia & Shri Sameer Gavli – Ar’S Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 18/06/2025 Date Of Pronouncement 20/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax, Thane-1 Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 27.03.2025 Emanating From Assessment Order U/S.143(3)R.W.S. 144Bof The Income Tax Act, Dated 22.09.2022. The Assessee Has Raised Following Grounds Of Appeal :

Section 142(1)Section 142(2)Section 143(2)Section 143(3)Section 263

TDS deducted, Income offered. It is also noted that Assessee had made elaborate submissions. Assessee had also filed reconciliation which is at page no.240 to 252 of the paper book. The notice under section 142(1) dated 25.02.2022 issued by the Assessing Officer is reproduced here as under : “We have perused your reply dated 02/02/2022 in which you have stated

M/S SUKHWANI PROMOTORS AND BUILDERS,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, (CENTRAL),, PUNE

In the result, appeal of the Assessee is Partly Allowed

ITA 301/PUN/2022[2017-18]Status: DisposedITAT Pune27 Jun 2023AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.301/Pun/2022 िनधा"रण वष" / Assessment Year : 2017-18 M/S.Sukhwani Promoters & The Principal Builders, Vs Commissioner Of Income 208/2A, Near Swaminathan Tax, (Central), Pune. Clinic, Station Road, Pimpri, Pune – 411018. Pan: Abrfs 1253 P Assessee/ Appellant Respondent /Revenue Assessee By Shri Jitendra Jain – Ar Revenue By Shri Sardar Singh Meena – Dr Date Of Hearing 16/05/2023 Date Of Pronouncement 27/06/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central), Pune Dated 24.03.2022 Under Section 263 Of The Act For A.Y.2017-18. The Grounds Of Appeal Raised By The Assessee Are As Under : “1 & 2. Pcit Erred In Passing The Order U/S 263 Of The Act Which Is Bad In Law, Illegal, Ultra-Virus, In Excess Of And/Or In Want Of Jurisdiction & Otherwise Void. M/S.Sukhwani Promoters & Builders [A]

Section 142(1)Section 143(3)Section 23Section 263Section 40

TDS of Rs.17,385/- is N.A. not an allowable expense and the AO has failed to examine the issue and thereby directed the AO to pass a fresh assessment order u/s 143(3) of the Act.” Submission of Ld.AR : 2. Ld.AR filed paper book. The ld.AR submitted that all the details were filed during the assessment proceedings. The ld.AR took

SHIVAJI JAGANNATH BHOSALE,BARAMATI vs. ITO WARD-5(4), PUNE

In the result the appeal of the assessee is dismissed

ITA 1873/PUN/2019[2003-04]Status: DisposedITAT Pune17 Oct 2022AY 2003-04

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1873/Pun/2019 िनधा"रणवष" / Assessment Year : 2003-04 Mr.Shivaji Jagannath Bhosale, The Income Tax Officer, Shrinath Transport Company, Vs Ward-5(4), Pune. Near Dynamix Dairy, Baramati-Bhigwan Ropad, Baramati, Pune – 413133 Pan: Abgpb 8933 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Pratik Sandhbhor – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 21/07/2022 Date Of Pronouncement 17/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-8, Pune, Dated 20.09.2019For The A.Y. 2003-04. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case The Cit(A) Has Grossly Erred In Sustaining The Addition Of Rs 25,00,000/- In Respect Of Transportation Charges. 2. On The Facts & In The Circumstances Of The Case The Cit(A) Has Failed To Consider The Fact That Transport Charges Paid By The Appellant Have Not Been Doubted In Assessments Of Any Of The Subsequent Years & Therefore Following The Principle Of Consistency No Addition On Adhoc Basis Can Be Made On The Same Ground In A. Y. 2003-04. Mr.Shivaji Jagannath Bhosale (A)

Section 40

section 40(a)(ia) which makes it incumbent on the assessee to make TDS was introduced with effect from A. Y. 2004-05. 5. On the facts and in the circumstances of the case the CIT(A) has erred in sustaining the addition of Rs. 1,67,924/- in respect of salary expenses. 6. On the facts

M/S PERSISTENT SYSTEMS LIMITED,PUNE vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, PUNE

In the result, appeal of the Assessee is Partly Allowed

ITA 692/PUN/2022[2018-19]Status: DisposedITAT Pune02 Nov 2023AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.692/Pun/2022 िनधा"रणवष" / Assessment Year : 2018-19 M/S.Persistent Systems Assessment Unit, Income Limited, V Tax Department. “Bhageerath” 402, Senapati S Bapat Road, Pune – 411016. Pan: Aabcp 1209 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Dhanesh Bafna& Shriaditya Vaidya– Ar’S Revenue By Shri Suhas Kulkarni - Irs Addl Commissioner Of Income Tax Date Of Hearing 26/09/2023 Date Of Pronouncement 02/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Assessment Order, Dated 20.07.2022 Under Section 143(3) R.W.S. 144C(13) Read With Section 144B Of The Income Tax Act, 1961 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “Ground 1: Order Is Invalid / Non Est  On The Facts & In The Circumstances Of The Case & In Law, The Assessment Unit (‘Au’) Has Erred In Passing The Draft Assessment M/S.Persistent Systems Limited [A]

Section 143(3)Section 144Section 144(11)Section 144(7)Section 144BSection 144C(6)(C)

164,372 476,033,511 767,545,100 1,591,300,720 211,810,988 16,524,378,013 Operations B Expenses Total Direct B.1 8,787,541,990 275,470,240 15,610,299 411,534,416 603,782,763 1,306,397,717 158,858,241 7,322,286,032 Expense Gross Profit 52,952,747 Gross Profit/Sales

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. M SUBU CHEM PVT.LTD,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 152/PUN/2018[2013-14]Status: DisposedITAT Pune25 Jan 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 143(1)Section 143(2)Section 148Section 2(22)(e)

164 in the paper book. 15. We find, the issue in the present appeal relates to the application of provision of section 2(22)(e) of the Act. Admittedly, the assessee herein i.e. Mr. Jitendra K. Gupta is a shareholder in the company M/s. Subu Chem Pvt. Ltd. holding 90% shares of the said company. The assessee along with

JITENDRA KAPILDEO GUPTA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -6,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 2522/PUN/2017[2013-14]Status: DisposedITAT Pune25 Jan 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 143(1)Section 143(2)Section 148Section 2(22)(e)

164 in the paper book. 15. We find, the issue in the present appeal relates to the application of provision of section 2(22)(e) of the Act. Admittedly, the assessee herein i.e. Mr. Jitendra K. Gupta is a shareholder in the company M/s. Subu Chem Pvt. Ltd. holding 90% shares of the said company. The assessee along with

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. JITENDRA K. GUPTA,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 135/PUN/2018[2013-14]Status: DisposedITAT Pune25 Jan 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 143(1)Section 143(2)Section 148Section 2(22)(e)

164 in the paper book. 15. We find, the issue in the present appeal relates to the application of provision of section 2(22)(e) of the Act. Admittedly, the assessee herein i.e. Mr. Jitendra K. Gupta is a shareholder in the company M/s. Subu Chem Pvt. Ltd. holding 90% shares of the said company. The assessee along with

M/S. SUBU CHEM PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 6,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 2526/PUN/2017[2013-14]Status: DisposedITAT Pune25 Jan 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 143(1)Section 143(2)Section 148Section 2(22)(e)

164 in the paper book. 15. We find, the issue in the present appeal relates to the application of provision of section 2(22)(e) of the Act. Admittedly, the assessee herein i.e. Mr. Jitendra K. Gupta is a shareholder in the company M/s. Subu Chem Pvt. Ltd. holding 90% shares of the said company. The assessee along with

MESSUNG SYSTEMS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

Appeal is partly allowed in above terms

ITA 2585/PUN/2017[2012-13]Status: DisposedITAT Pune08 Jun 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.2585/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S. P. Walimbe
Section 143(3)

164/- on account of commission paid. The assessee has paid commission of Rs.43,00,318/- to Mrs. Microlog Systems Kolhapur. The AO sought explanation of the assessee and assessee submitted that M/s. Microlog Systems Kolhapur proprietor Atul Sindhe is providing agency services to the assessee and sister concern since 2000. The assessee sold to Manugraph India Ltd. to tune