PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT. LTD. ,NASHIK vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC-GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD-2(1), PUNE, PUNE

In the result, ITA.No.2049/PUN

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

TDS i.e. not FTS u/s 9(1)(vii). It is submitted, T & D services involved in the present appeal also subsumed into the material supplied by the Vendors of Taiwan. T & D services were auxialliary / incidental / connected to such sale, and hence, do not qualify for being part of section 9(1)(vii) of ITA, 1961. 4 Ground

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

TDS i.e. not FTS u/s 9(1)(vii). It is submitted, T & D services involved in the present appeal also subsumed into the material supplied by the Vendors of Taiwan. T & D services were auxialliary / incidental / connected to such sale, and hence, do not qualify for being part of section 9(1)(vii) of ITA, 1961. 4 Ground

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

TDS i.e. not FTS u/s 9(1)(vii). It is submitted, T & D services involved in the present appeal also subsumed into the material supplied by the Vendors of Taiwan. T & D services were auxialliary / incidental / connected to such sale, and hence, do not qualify for being part of section 9(1)(vii) of ITA, 1961. 4 Ground

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

TDS i.e. not FTS u/s 9(1)(vii). It is submitted, T & D services involved in the present appeal also subsumed into the material supplied by the Vendors of Taiwan. T & D services were auxialliary / incidental / connected to such sale, and hence, do not qualify for being part of section 9(1)(vii) of ITA, 1961. 4 Ground

DEPUTY COMMISSIONER OF INCOME-TAX vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

TDS i.e. not FTS u/s 9(1)(vii). It is submitted, T & D services involved in the present appeal also subsumed into the material supplied by the Vendors of Taiwan. T & D services were auxialliary / incidental / connected to such sale, and hence, do not qualify for being part of section 9(1)(vii) of ITA, 1961. 4 Ground

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

TDS statement was failed on 19.2.2014, such a levy could only have been made at best within 31.03.2015. It was further held that time had already elapsed and defect was thus not curable even at this stage. Accordingly, the Tribunal holding that the impugned levy of fees u/s.234E was unsustainable in law, deleted the levy of late fee imposed u/s.234E