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33 results for “TDS”+ Section 5Aclear

Sorted by relevance

Mumbai123 Chennai36 Bangalore34 Pune33 Raipur17 Delhi17 Jaipur10 Hyderabad6 Karnataka4 Kolkata4 Visakhapatnam2 Lucknow2 Ahmedabad2 Panaji1

Key Topics

Section 1946 Section 356 Section 201(1)4 Section 143(2)4 Section 1484 Section 272B4 Section 133A3 Section 1543 TDS3 Deduction

SIDHESH MOHAN RAIKAR,NASHIK vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, BANGLORE

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

ITA 294/PUN/2025[2023-24]Status: DisposedITAT Pune11 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.294/Pun/2025 Assessment Year : 2023-24

For Appellant: Shri Devendra JainFor Respondent: Shri Pramod Shahkar

Section 143(1)Section 154Section 199Section 5A

Section 5A of the Act. He further states that even assuming for convenience that TDS must be apportioned, the TDS

M/S P.N. GADGIL & SONS,PUNE vs. DCIT, CIRCLE 6, PUNE

Showing 1–20 of 33 · Page 1 of 2

3

Addition to Income3

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

ITA 1921/PUN/2024[2017-18]Status: DisposedITAT Pune05 Mar 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1921/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 M/S. P. N. Gadgil & Sons, Vs. Dcit, Circle-6, Pune. Abhiruchi Mall, 4Th Floor, 59C Sinhagad Road, Pune- 411041. Pan : Aanfp4476C Appellant Respondent Assessee By : Shri M. R. Bhagwat Revenue By : Shri Arvind Desai Date Of Hearing : 15.01.2025 Date Of Pronouncement : 05.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 02.08.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1) The Learned Cit (A) Nfac Delhi Erred In Confirming Penalty Of Rs.23,20,000/- Levied Under Section 272B(2). 2) The Learned Cit (A) Nfac Delhi Erred In Sustaining The Penalty At Rs.23,20,000/- When There Was Only One Default & As Such Penalty Could At The Must Be Sustained At Rs.10,000/- Only. 3) The Learned Cit (A) Nfac Delhi Erred In Sustaining The Penalty Even Though There Was A Reasonable Cause For Assessee'S Failure To Obtain Pan Of Its Retail Customers. 4) The Penalty Levied Be Cancelled Or Reduced To Rs. 10,000/-.

For Appellant: Shri M. R. BhagwatFor Respondent: Shri Arvind Desai

Section 133ASection 139ASection 139A(5)(c)Section 272Section 272BSection 272B(2)

5A) or sub-section (5C) of that section, quotes or intimates a number which is false, and which he either knows or believes to be false or does not believe to be 8 true, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees [for each such default

GOKHALE CONSTRUCTIONS,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), PUNE, PUNE

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

ITA 1372/PUN/2023[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde

Section 133ASection 194Section 201Section 201(1)Section 45

Section 45(5A) which deems the consideration received or accruing only in the year of 2 completion and therefore the liability to deduct would arise in the year of completion of project. 3. The ld CIT(A) erred in law and on facts in confirming the action of DCIT(TDS

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

5A) of the Income tax rules, the prescribed authority for the purpose of section 35(2AB) of the Income Tax Act is the Secretary, Department of Scientific and Industrial Research (DSIR), Govt. of India. Information from DSIR reveals that the R&D unit of M/s HTTSPL (now merged with appellant company) was not approved u/s 35(2AB) of the Income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

5A) of the Income tax rules, the prescribed authority for the purpose of section 35(2AB) of the Income Tax Act is the Secretary, Department of Scientific and Industrial Research (DSIR), Govt. of India. Information from DSIR reveals that the R&D unit of M/s HTTSPL (now merged with appellant company) was not approved u/s 35(2AB) of the Income

CUMMINS INDIA LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

ITA 309/PUN/2014[2009-10]Status: DisposedITAT Pune15 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.309/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Cummins India Limited, अऩीऱाथी/Appellant Kothrud, Pune – 411038 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

For Appellant: S/Shri Arvind SondeFor Respondent: Ms. Nirupama Kotru

Section 143(3)Section 92C

TDS claim in original return. The assessee had entered into international transactions with its associated enterprises, for which the Assessing Officer made reference to the Transfer Pricing Officer (TPO) under section 92CA(1) of the Act to determine the arm's length price of international transactions. The TPO in order passed under section 92CA(3) of the Act proposed

AGASTI SHAKARI SAKHAR KARKHANA LTD,,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE,, AHMEDNAGAR

In the result, the appeal of assessee is allowed for statistical purpose

ITA 5/PUN/2019[2015-16]Status: DisposedITAT Pune17 Nov 2022AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: N O N EFor Respondent: Shri Ramnath P. Murkunde

TDS. He prayed to remand the issue to the file of AO for verification, as to whether the payee recognized the receipt from assessee as income in its income or not and placed reliance on the decision of Hon’ble High Court of Delhi in the case of Ansal Land Mark Township P. Ltd. reported in 377 ITR 635 (Delhi

SAHAKAR MAHARSHI SHANKARRAO MOHITE PATIL SSK LTD,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, SOLAPUR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1318/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

RENA SAHAKARI SAKHAR KARKHANA LTD,,LATUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, LATUR CIRCLE, , LATUR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1675/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

BHOGAWATI SAH. SAKHAR KARKHANA LTD,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1,, KOLHAPUR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1730/PUN/2017[2014-15]Status: DisposedITAT Pune01 Oct 2019AY 2014-15

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

TATYASAHEB KORE WARANA SAHAKARI SAKHAR KARKHANA LTD,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, KOLHAPUR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1756/PUN/2017[2014-15]Status: DisposedITAT Pune01 Oct 2019AY 2014-15

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

RAJARAMBAPU PATIL SSK LIMITED, ,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1767/PUN/2017[2014-15]Status: DisposedITAT Pune01 Oct 2019AY 2014-15

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

SONHIRA SAHAKARI SAKHAR KARKHANA LTD,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1782/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

SONHIRA SAHAKARI SAKHAR KARKHANA LTD,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1783/PUN/2017[2014-15]Status: DisposedITAT Pune01 Oct 2019AY 2014-15

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

KARMAVEER SHANKARRAO KALE SAHAKARI SAKHAR KARKHANA LTD,,AHMEDNAGAR vs. DEPUTY COMMISSIONER OFINCOME TAX, AHMEDNAGAR CIRCLE,, AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1876/PUN/2017[2009-10]Status: DisposedITAT Pune01 Oct 2019AY 2009-10

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

SHRI GANESH SAHAKARI SAKHAR KARKHANA LTD,,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE , , AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1886/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

MOHANRAO SHINDESAHAKARI SAKHAR KARKHANA LTD,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1897/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

MANGANGA SAHAKARI SAKHAR KARKHANA LTD,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1915/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

APPASAHEB NALAWADE GADHINGLAJ TALUKA SAHAKARI SAKHAR KARKHANA LTD,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, KOLHAPUR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1953/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands

KRANTI SSK LTD,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME TAX,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1021/PUN/2017[2010-11]Status: DisposedITAT Pune01 Oct 2019AY 2010-11

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

5A. 17. In view of the above judgment in the case of Tasgaon SSK Ltd.(supra), it is clear that the Hon‟ble Apex Court has, in principle, held that the excessive cane price paid to the members is, to some extent, in the nature of „appropriation of profit‟ which should be charged to tax in the hands