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2 results for “TDS”+ Section 194C(7)clear

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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

194C) Dharamveer S/o Hukum Singh Babita & Manoj Swami 1,32,000/- 62,300/- 1320 623/- Nil 1,943/- 4. For the purpose of verification, the assessee was directed to provide details of payments made to the trusts. The assessee thereafter filed a paragraph-wise reply to the notice, after which the AO passed an order holding that the assessee

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

TDS account of Gracy Babu for assessment year 2011- 12 and had not been claimed by her and hence the protective addition in the hands of the assessee for assessment year 2011-12 was reduced from Rs.4.84 crores to Rs.8.68 lakhs. He however sustained the substantive addition of Rs.34 lakhs and Rs.4.50 crores for the assessment years