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3 results for “TDS”+ Section 43Aclear

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Delhi79Mumbai71Chennai54Bangalore22Dehradun18Kolkata16Hyderabad16Ahmedabad15Indore7Pune3Visakhapatnam3Surat2Kerala1Cochin1Nagpur1

Key Topics

Section 10A16Section 10A(7)4Section 92C3Transfer Pricing3Comparables/TP3Deduction2

FRANCOIS COMPRESSOR INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 2504/PUN/2017[2013-14]Status: DisposedITAT Pune18 Aug 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2504/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 ………. अपीलाथ" / Francois Compressor India Pvt. Ltd., Gat No.147/1(New), Lavale Road, Appellant Pirangut, Tal. Mulshi, Dist. Pune – 412115. Pan : Aabcf0496K. बनाम V/S ………. ""यथ" / The Dy.Commissioner Of Income Tax, Circle 1 (2), Pune. Respondent Assessee By : Shri Sharad Shah. Revenue By : Shri Amol Kamat. सुनवाई क" तारीख / Date Of Hearing : 05.08.2021 घोषणा क" तारीख / Date Of Pronouncement : 18.08.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order Dt.31.08.2017 Passed Under Sec.143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To “The Act”) For The Assessment Year 2013-14. 2. The Brief Facts Of The Case Are As Under : The Appellant Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Engaged In The Business Of Development & Sale

For Appellant: Shri Sharad ShahFor Respondent: Shri Amol Kamat
Section 143(3)Section 36(1)(va)Section 40Section 41(1)
Section 92C

TDS on software purchase considering it to be payment against licensee fees, whereas it was actually relating to purchase of goods. 4. The ld.AO erred in making (& Ld.D.R.P. erred in confirming) a disallowance of Rs.15,243/- towards employee’s contribution to PF and ESIC paid after the due date as prescribed in PF/ESIC Act but paid before the due date

M/S. HONEYWELL AUTOMATION INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee in ITA No

ITA 446/PUN/2016[2011-12]Status: DisposedITAT Pune06 Mar 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kamal ShaneyFor Respondent: Smt. Nandita Kanchan
Section 10ASection 10A(7)

TDS certificate but assessment of an income is altogether an independent exercise.” Accordingly, it was the submission of the appellant the sections regarding deduction of tax at source do not relate to computation of income chargeable to tax and accordingly, the accounting policies followed by the Appellant along with the relevant provisions of the Act A.Y.2011-12 (sections 28 to 43A

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. HONEYWELL AUTOMATION INDIA LTD.,, PUNE

In the result, appeal of the assessee in ITA No

ITA 473/PUN/2016[2011-12]Status: DisposedITAT Pune06 Mar 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kamal ShaneyFor Respondent: Smt. Nandita Kanchan
Section 10ASection 10A(7)

TDS certificate but assessment of an income is altogether an independent exercise.” Accordingly, it was the submission of the appellant the sections regarding deduction of tax at source do not relate to computation of income chargeable to tax and accordingly, the accounting policies followed by the Appellant along with the relevant provisions of the Act A.Y.2011-12 (sections 28 to 43A