ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

TDS on wheeling charges is not sustainable, hence the disallowance u/s 40 (a)(ia) of the Act is deleted and this ground of appeal is allowed.” We find that the aforesaid view of the CIT(Appeals) is supported by the order of the ITAT, Mumbai in the case of Chhattisgarh State Electricity Board Vs. Income Tax Officer

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS, The taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under 201C1A) of the IT Act till the date of payment of taxes by the deductee assessee or the liability for penalty under section 271C of the IT Act". However, this is the position of law insofar