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4 results for “TDS”+ Section 194Dclear

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Key Topics

Section 408Section 1546Section 143(1)5Section 2055Section 143(3)4Section 92C4Section 234A3TDS3Addition to Income3Section 194C

HEMANT ENTERPRISES,NASHIK vs. ACIT, CIRCLE 1, NASHIK, NASHIK

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

ITA 394/PUN/2025[2019-20]Status: DisposedITAT Pune30 Dec 2025AY 2019-20

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Deepa Khare-AdvocateFor Respondent: Shri A.D. Kulkarni, DR
Section 143(1)Section 154Section 199Section 234A

194D, section 194E, section 195 and section 196A, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income." 8 ITA.No.394/PUN/2025 (Hemant Enterprises) 20. From the language of section 205, it is clear that once the tax is deducted at source, the same cannot be levied

2
Deduction2

WALVEKAR BROTHERS & CO,,PUNE vs. INCOME-TAX OFFICER, WARD - 3(2),, PUNE

In the result, appeal of the assessee is allowed

ITA 770/PUN/2018[2013-14]Status: DisposedITAT Pune10 Aug 2022AY 2013-14
For Appellant: Smt. J.R. ChandekarFor Respondent: Shri Arvind Desai
Section 143(2)Section 192Section 194ASection 194BSection 194CSection 194DSection 194ESection 195Section 196ASection 205

194D, section 194E, section 195 and section 196A, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income” 20. From the language of section 205, it is clear that once the tax is deducted at source, the same cannot be levied once again on the assessee

DEPUTY COMMISSIONER OF INCOME-TAX vs. FOSECO INDIA LTD.,, PUNE

In the result, the appeal of Revenue in ITA

ITA 2215/PUN/2016[2012-13]Status: DisposedITAT Pune19 Mar 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Soumen Adak / Shri Atul PoddarFor Respondent: Shri Sandeep Garg
Section 142(1)Section 143(2)Section 143(3)Section 92C

TDS on the commission paid by assessee to its non executive directors. It is an undisputed fact that the commission has been paid to the non executive directors of the assessee. It is also a fact that the commission paid is not for any services rendered in the course of buying or selling of goods or in relation

MAHAVIR ADINATH SALVE,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (1),, SOLAPUR

Appeal is allowed in above terms

ITA 441/PUN/2019[2008-09]Status: DisposedITAT Pune29 Aug 2022AY 2008-09

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.441/Pun/2019 िनधा"रणवष" / Assessment Year : 2008-09 Shri Mahavir Adinath Salve, The Ito, Ward-1(1), Solapur. House No.930, Nagane Plot Vs Paranda Road, Barshi, . Solapur – 413411. Pan: Arxps 5761 N Appellant/ Assessee Respondent /Revenue Assessee By Shri V L Jain – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2008-09 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 15.11.2018 Passed In Appeal No.Pn/Cit(A)-7/Cir- 1/0804/2016-17, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 194CSection 40

tds irrespective of 15g/-5h forms are liable to be disallowed u/s. 40(a)(ia). He accordingly, added, no amount of Rs. 43,76,025/- to the returned income in the order passed on 30.12.2016. The AO also concluded that the second proviso section 40(a)(ia) is not applicable