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8 results for “TDS”+ Section 194clear

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Mumbai769 Delhi733 Bangalore287 Karnataka190 Kolkata178 Chennai143 Chandigarh73 Ahmedabad70 Jaipur52 Indore50 Pune41 Raipur39 Hyderabad28 Amritsar20 Telangana16 Visakhapatnam15 Cochin13 Jodhpur12 Cuttack11 Surat11 SC9 Rajkot8 Dehradun8 Lucknow7 Patna7 Guwahati5 Panaji5 Jabalpur4 Ranchi4 Allahabad4 Punjab & Haryana3 Kerala3 J&K3 Agra3 Calcutta2 Orissa1 A.K. SIKRI ROHINTON FALI NARIMAN1 Nagpur1 Varanasi1

Key Topics

Section 19413 Section 22012 Section 20112 Section 4011 Section 80I8 Section 143(3)7 Section 119(2)(a)6 Section 2636 TDS6 Deduction

PUNABHAI G. PARDAVA,,DHARI vs. INCOME TAX OFFICER, WARD-3(1)(4),, AMRELI

In the result, the appeal filed by the assessee is partly allowed

ITA 219/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Jun 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedassessment Year: 2012-13

For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 143(3)Section 194Section 40Section 94

TDS under the provisions of section 194-I of the Act read with section 40(a)(ia) of the Act. Assessment

SMT. BHAVNABEN SHITALBHAI RAVANI,RAJKOT vs. THE ITO(TDS-2), RAJKOT

4

In the result, both the appeals of the applicants are dismissed

ITA 22/RJT/2020[2016-17]Status: DisposedITAT Rajkot15 Feb 2023AY 2016-17

Bench: Us, The Same Are Being Disposed Of By Way Of A Common Order.

For Appellant: Written SubmissionFor Respondent: Shri Shramdeep Sinha, Sr. D.R

Section 119(2)(a)Section 201Section 201(1)Section 220

section 194-IA of the Act. Accordingly, the TDS I.T.A Nos. 22 & 23/Rjt/2020 A.Y. 2016-17 Page No 5 Smt. Bhavnaben

SHRI SHITALBHAI RASIKLAL RAVANI & SMT. BHAVNABEN SHITALBHAI RAVANI ,RAJKOT vs. THE CHIEF CIT, TDS, AHMEDABAD

In the result, both the appeals of the applicants are dismissed

ITA 23/RJT/2020[2016-17]Status: DisposedITAT Rajkot15 Feb 2023AY 2016-17

Bench: Us, The Same Are Being Disposed Of By Way Of A Common Order.

For Appellant: Written SubmissionFor Respondent: Shri Shramdeep Sinha, Sr. D.R

Section 119(2)(a)Section 201Section 201(1)Section 220

section 194-IA of the Act. Accordingly, the TDS I.T.A Nos. 22 & 23/Rjt/2020 A.Y. 2016-17 Page No 5 Smt. Bhavnaben

PUNABHAI G. PARDAVA,,DHARI vs. INCOME TAX OFFICER, WARD-3(1)(4),, AMRELI

In the result, the appeal preferred by the assessee is dismissed

ITA 137/RJT/2019[2013-14]Status: DisposedITAT Rajkot28 Sept 2022AY 2013-14

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar

For Appellant: Written SubmissionFor Respondent: Shri B. D. Gupta, Ld. DR

Section 143(3)Section 194Section 194CSection 40

Section 194-I of the Act, however, no TDS has made by the assessee. Therefore, the entire rent payment of 3,60,000/- disallowed

PRANAM ENTERPRISE,JUNAGADH vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 391/RJT/2024[2017-18]Status: DisposedITAT Rajkot06 Mar 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.391/Rjt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pranam Enterprise Vs. The Dcit Office No.3, City Centre, Opp. Circle-1(1), Rajkot New Collector Office, Junagadh – 362001, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp7926H (Assessee) (Respondent) Assessee By Shri Mehul Ranpura, Ar Respondent By Shri Abhimanyu Singh Yadav, Sr.Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 06/03/2025 आदेश / O R D E R Per Dr. A. L. Saini, Am:

Section 142(1)Section 143(2)Section 143(3)Section 270ASection 270A(1)Section 274Section 80I

TDS has been deducted under Section 194-IA of the Act and the actual sale consideration which had been received

M/S. ARRONE CERAMIC,AT VAGHASIYA, TALUKA WAKANER vs. THE JCIT TDS RANGE, RAJKOT, RAJKOT

In the result, appeal is dismissed

ITA 117/RJT/2021[2016-17]Status: DisposedITAT Rajkot23 Aug 2023AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri R. K. Doshi, A.RFor Respondent: Shri Abhimanyu Singh, Sr. DR

Section 194Section 194ISection 2Section 201Section 201(1)Section 250Section 271C

TDS was deducted under Section 194-IA of the Act. The Assessing Officer initiated penalty proceedings under Section 271C of the Act, during

THE ITO (TDS)-2, RAJKOT, RAJKOT vs. SMT. SAPNABEN VIJAYBHAI SHRIMANKAR, RAJKOT

In the result, the appeal of the Revenue is dismissed

ITA 191/RJT/2022[2015-16]Status: DisposedITAT Rajkot23 Aug 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Abhimanyu Singh, Sr. D.RFor Respondent: None

Section 194Section 194I

194 IA of Act even when the value of property is in excess of Rs. 50,00,000/- and the provision doesn’t discuss anything about no. of transferor and transferor. 3. The Ld. CIT(A) has erred in law as well as on fact that the assessee was not under obligation to deduct TDS as the property acquired

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

In the result, appeal filed by the assessee, is dismissed

ITA 363/RJT/2024[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Fenil H. Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 143(3)Section 263Section 68

194 (Rajkot - Trib.) held that where assessee had issued equity share to certain persons and out of 21 persons, only four persons had filed their balance sheets, which showed that huge amount of unsecured loans was availed by them and investments in share capital of assessee-company were made out of borrowed funds but A.O had accepted said share capital