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2 results for “capital gains”+ Section 194Hclear

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Key Topics

Section 684Section 270A3Section 1482Section 143(3)2Section 270A(9)2Addition to Income2

FARUK RAFIK MUJAWAR,ICHALKARANJI vs. INCOME TAX OFFICER, ICHALKARANJI

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

ITA 1344/PUN/2025[2018-19]Status: DisposedITAT Pune15 Dec 2025AY 2018-19

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

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Uodol Raj Singh
Section 139(1)Section 143(3)Section 148Section 194HSection 270ASection 270A(9)Section 274Section 44A

194H of the IT Act and the return of income has not been furnished, the case of the assessee was reopened and notice u/s 148 of the IT Act was issued on 31.03.2022 to the assessee. In response to this notice, the assessee furnished his return of income disclosing capital gain from sale of immovable property and business income

BHADANES HITECH TECHNOLOGY COMPUTER PVT.LTD,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(1),, NASHIK

Appeal is partly allowed in above terms

ITA 1289/PUN/2018[2013-14]Status: DisposedITAT Pune14 Jul 2022AY 2013-14

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2013-14 Bhadanes Hitech Technology Vs. Ito, Ward Computer Pvt. Ltd. 1(1), Nashik Flat No.10, Padmavishwa Plaza, Nashik Pune Road, Tagore Nagar, Nashik – 422006 Pan : Aadcb9102E Appellant Respondent

Section 143(3)Section 68

194H of the Act. In this context, the assessee on 07/03/2016 filed letter stating that it has lots of sale agents since the payment made to individual agent during the financial year 2012-13 is below ₹ 5,000/-, therefore tax has not been deducted on commission payments. As commission payment did not attract TDS provisions, it had also not maintained