CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

9). On the contrary, section 201(1) only treats\nthe assessee in default if the tax amount is unpaid.\nb. Sec 201(2) of the Act states that if a person has failed to\ndeposit whole or a part of tax then it shall be a charge upon all\nthe assets of that person. Thus, this sub-section also does

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

9). On the contrary, section 201(1) only treats\nthe assessee in default if the tax amount is unpaid.\nb. Sec 201(2) of the Act states that if a person has failed to\ndeposit whole or a part of tax then it shall be a charge upon all\nthe assets of that person. Thus, this sub-section also does

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

9). On the contrary, section 201(1) only treats\nthe assessee in default if the tax amount is unpaid.\nb. Sec 201(2) of the Act states that if a person has failed to\ndeposit whole or a part of tax then it shall be a charge upon all\nthe assets of that person. Thus, this sub-section also does

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

9). On the contrary, section 201(1) only treats\nthe assessee in default if the tax amount is unpaid.\nb. Sec 201(2) of the Act states that if a person has failed to\ndeposit whole or a part of tax then it shall be a charge upon all\nthe assets of that person. Thus, this sub-section also does

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

9). On the contrary, section 201(1) only treats\nthe assessee in default if the tax amount is unpaid.\nb. Sec 201(2) of the Act states that if a person has failed to\ndeposit whole or a part of tax then it shall be a charge upon all\nthe assets of that person. Thus, this sub-section also does

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

9). On the contrary, section 201(1) only treats\nthe assessee in default if the tax amount is unpaid.\nb. Sec 201(2) of the Act states that if a person has failed to\ndeposit whole or a part of tax then it shall be a charge upon all\nthe assets of that person. Thus, this sub-section also does

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

9). On the contrary, section 201(1) only treats\nthe assessee in default if the tax amount is unpaid.\nb. Sec 201(2) of the Act states that if a person has failed to\ndeposit whole or a part of tax then it shall be a charge upon all\nthe assets of that person. Thus, this sub-section also does

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

9). On the contrary, section 201(1) only treats\nthe assessee in default if the tax amount is unpaid.\nb. Sec 201(2) of the Act states that if a person has failed to\ndeposit whole or a part of tax then it shall be a charge upon all\nthe assets of that person. Thus, this sub-section also does

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

9). On the contrary, section 201(1) only treats\nthe assessee in default if the tax amount is unpaid.\nb. Sec 201(2) of the Act states that if a person has failed to\ndeposit whole or a part of tax then it shall be a charge upon all\nthe assets of that person. Thus, this sub-section also does

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

9). On the contrary, section 201(1) only treats\nthe assessee in default if the tax amount is unpaid.\nb. Sec 201(2) of the Act states that if a person has failed to\ndeposit whole or a part of tax then it shall be a charge upon all\nthe assets of that person. Thus, this sub-section also does

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

In the result, the appeal filed by the Revenue stands dismissed

9. We heard the rival submissions and perused the record. The issue in the present ground of appeal no.1 relates to the benchmarking of international transaction of furnishing corporate guarantee. There cannot be any dispute that the transaction of furnishing bank guarantee to subsidiary constitutes international transactions in view of retrospective amendment to the provisions of section

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

TDS)/tax collected at source (TCS) of Rs.14,59,293/- and\nshort credit of dividend distribution tax (DDT) at Rs.\n50,78,82,579/- respectively. Considering the contention of\nlearned counsel for the assessee and also observing that the\nrectification application filed by the assessee on 13/07/2022\nis not yet disposed of, we remit the issues raised in ground\nNos.3