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1 result for “TDS”+ Section 250(5)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

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