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8 results for “TDS”+ Section 271Cclear

Sorted by relevance

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Key Topics

Section 271C21Section 234E12Section 20112Section 273B11Section 194C10TDS8Section 2346Penalty5Section 272A(2)(k)4Section 194J

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ FINANCE LTD., (FORMERLY: BAJAJ AUTO FINANCE LTD.,),, PUNE

In the result, appeal of Revenue and Cross Objections of assessee are dismissed

ITA 356/PUN/2016[2009-10]Status: DisposedITAT Pune27 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.356/Pun/2016 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri Kirit Kamdar
Section 201Section 271C

TDS proceedings under section 201 of the Act. 1.2 In doing so, the learned CIT(A) failed to appreciate that levy of penalty under section 271C

D.R.K. CONSTRUCTION,,SATARA vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee is allowed

ITA 1151/PUN/2016[2011-12]Status: Disposed
4
Deduction4
Survey u/s 133A2
ITAT Pune
15 Mar 2018
AY 2011-12

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

For Appellant: NoneFor Respondent: Shri Vivek Aggarwal
Section 200(3)Section 271Section 271BSection 271CSection 271DSection 271ESection 271FSection 271GSection 271HSection 272A

271C, [section 271CA,] section 271D, section 271E, [271F,section 271FA,] [section 271FAB] [section 271FB] [section 271G)) [section 271GA] [section 271H,] [section 271-I] clause (c) or clause (d) of sub-section (1) or sub- section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub-section (1) [or sub-section (1A)] of section 272BB

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT , PUNE

In the result, appeal of the assessee is dismissed

ITA 929/PUN/2023[2013-14]Status: DisposedITAT Pune16 Feb 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

271C , section 271CA, section 271D or section 271E; (o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (p) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (q) an order imposing a penalty under Chapter XXI; (r) an order made by an Assessing Officer other than

PADMAKAR VISHWAS DATE,,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 930/PUN/2023[2014-15]Status: DisposedITAT Pune16 Feb 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

271C , section 271CA, section 271D or section 271E; (o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (p) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (q) an order imposing a penalty under Chapter XXI; (r) an order made by an Assessing Officer other than

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 931/PUN/2023[2015-16]Status: DisposedITAT Pune16 Feb 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

271C , section 271CA, section 271D or section 271E; (o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (p) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (q) an order imposing a penalty under Chapter XXI; (r) an order made by an Assessing Officer other than

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ ALLIANZ INSURANCE CO. LTD.,, PUNE

In the result, the appeal of the Revenue in ITA

ITA 298/PUN/2016[2008-09]Status: DisposedITAT Pune31 Jan 2018AY 2008-09

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

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Ajay Modi
Section 133ASection 194Section 194CSection 194ISection 194JSection 201Section 253Section 271C

271C of I.T. Act for violation of non/short deduction of TDS under the provisions of section 1941 and 194J, however

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ ALLIANZ INSURANCE CO. LTD.,, PUNE

In the result, the appeal of the Revenue in ITA

ITA 297/PUN/2016[2007-08]Status: DisposedITAT Pune31 Jan 2018AY 2007-08

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

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Ajay Modi
Section 133ASection 194Section 194CSection 194ISection 194JSection 201Section 253Section 271C

271C of I.T. Act for violation of non/short deduction of TDS under the provisions of section 1941 and 194J, however

DEPUTY COMMISSIONER OF INCOME-TAX vs. TETRA PAK INDIA PRIVATE LTD.,, PUNE

In the result, the appeal of Revenue is dismissed

ITA 1345/PUN/2015[2011-12]Status: DisposedITAT Pune03 Sept 2020AY 2011-12

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri Deepak Garg
Section 271CSection 273BSection 9(1)(vi)

271C of the Act for non-deduction of TDS on payments to foreign companies for design, expenses, software licenses/IT support, consultancy services, training, repair and maintenance. According to Assessing Officer such income is chargeable to tax in India as Royalty/FTS as per section