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

iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in 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

iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in 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

iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in 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

iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in 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 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

iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in 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 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

iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in 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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5.\nThere is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6.\nIf the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

iv) As regards, the disallowance of Product Development Expenditure, the ld. CIT(A) taking into consideration the fact that in the earlier assessment years i.e. for the assessment year 2011-12 and 2012-13 pursuant to the order of the Tribunal, the ld. CIT(A) had allowed the deduction under the provisions of section 35(2AB) following the decision

BHAGWAN VITHOBA MORE,,LATUR vs. INCOME-TAX OFFICER, WARD - 1,, LATUR

Appeal is dismissed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteshri Bhagwan Vithoba More, The Income Tax Officer At Post Kopergaon, Ward -1, Latur Taluka & Dist. Latur Vs. Pan : Azvpm7554P

TDS-1, Surat to state that interest does not fall within the ambit of expression ‘Interest’ as contemplated in section 145A of the Act. It was stated that it is clear from the decisions cited by him that interest received u/s. 28 is a part of enhanced compensation which is taxable u/s. 45(5) of the Act and in case

ASST. COMMISSIONER OF INCOME TAX, PANVEL CIRCLE PANVEL vs. OUTABOX MEDIA SOLUTIONS LLP, GHATKOPAR MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

iv) ACIT vs. Aananda Devcon (P) Ltd [2024] 163 taxmann.com 372 (Raipur - Trib.) v) Monarch & Qureshi Builders vs. ACIT [2024] 161 taxmann.com 356 (Mumbai - Trib.) vi) S. K. Industries vs. ACIT [WP (C) No. 664 of 2015] (Delhi High Court) vii) S. K. Industries vs. ACIT [2022] 141 taxmann.com 568 (Delhi High Court) affirmed by the Hon'ble Supreme Court