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2 results for “TDS”+ Section 194Cclear

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Key Topics

Section 2637Section 12A2

COMMISSIONER OF INCOME TAX vs. SHRI BABA MOHAN RAM KALI KHOLI WALE

Appeal stands dismissed

ITA/13/2025HC Rajasthan28 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 12ASection 194CSection 201Section 201(1)Section 263

TDS deducted Non deduction Mela mandir Security Expenses (u/s194C) (Apka Electric & Decoration centre TSS security expenses 46,000/- 8,28,771/- 460/- 8287/- Nil 8,747/- Mela Tent Decoration expenses (194C) (Apka Electric & Decoration centre) 4,17,885/- 4178/- Nil 4,178/- Mela Mandir Roshni expenses (194C) Apka Electric & Decoration centre) 4,92,940/- 4,929/- Nil 4,929/- Mela

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021
HC Rajasthan
01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

section 194C of the Income Tax Act, towards the cost of the said constructions as per clause above which will be accounted by the first party in the books of accounts of the Trust. 4. The 2nd party i.e. parties 1 to 3 and 8 confirm that they have not further claim from the amount of Rs.3.75 crores