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3 results for “capital gains”+ Section 194Jclear

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Key Topics

Section 403Section 14A2Section 194C2Section 143(2)2Section 9(1)(vi)2Capital Gains2Business Income2Addition to Income2

HAMAJA MOHAMMED MALPEKAR,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI WARD, RATNAGIRI

ITA 264/PUN/2024[AY 2016-17]Status: DisposedITAT Pune27 Nov 2024

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 14ASection 194C

194J (as per 26AS) are more than the receipts shown in ITR 4/5/6 (service receipts as per 26AS and Total revenue from operations in P&L account). Statutory notice(s) u/s 143(2) and 142(1) of the Income Tax Act, 1961 (the “Act”) along with a detailed questionnaire were issued and duly served upon the assessee. In response thereto

ASSISTANT COMMISSIONER OF INCOME TAX, CIRLE 1, KOLHAPUR, KOLHAPUR vs. HAMAJA MOHAMMED MALPEKAR, MAHARASHTRA

ITA 23/PUN/2024[2016-17]Status: Disposed
ITAT Pune
27 Nov 2024
AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 14ASection 194C

194J (as per 26AS) are more than the receipts shown in ITR 4/5/6 (service receipts as per 26AS and Total revenue from operations in P&L account). Statutory notice(s) u/s 143(2) and 142(1) of the Income Tax Act, 1961 (the “Act”) along with a detailed questionnaire were issued and duly served upon the assessee. In response thereto

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. IGATE GLOBAL SOLUTIONS LTD.,, PUNE

In the result, both the appeals are partly allowed

ITA 342/PUN/2014[2009-10]Status: DisposedITAT Pune26 Aug 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita. No.342/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10

Section 115JSection 195(2)Section 201(1)Section 40Section 9(1)(vi)

194J. Failure to deduct and pay such tax in the Government exchequer entails, inter alia, disallowance u/s 40(a)(ia) of the Act, as has been made by the authorities below in the instant case. 18. The ld. AR added another dimension to the issue by contending that the first judgment in the case of CIT Vs. Samsung Electronics