M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

TDS) 8.5 In view of the facts of the instant case of the assessee and the judicial the precedents on subject, we are of the considered view that payments are covered under section 194C of the Act, and not under section 194J

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

TDS) 8.5 In view of the facts of the instant case of the assessee and the judicial the precedents on subject, we are of the considered view that payments are covered under section 194C of the Act, and not under section 194J

THE DY. COMMR. OF INCOME TAX, TDS CIRCLE,, RAJKOT-GUJARAT vs. M/S INDIAN OIL CORPORATION LTD.,, RAJKOT-GUJARAT

In the result, appeal filed by the Revenue is dismissed and we hold that Ld

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

TDS u/s. 194C or u/s. 194J. 6. Section 194C contemplate: 194C. (1) Any person responsible for paying any sum to any resident

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S D.M.L. EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act.” 8. Apart from the above citation, the authorised representative has cited the following judgements to buttress his arguments that the disallowance

M/S. D.M.L. EXIM PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act.” 8. Apart from the above citation, the authorised representative has cited the following judgements to buttress his arguments that the disallowance

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act.” 8. Apart from the above citation, the authorised representative has cited the following judgements to buttress his arguments that the disallowance

M/S. HINDUSTAN MINMENT INC.,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-3(2),, JAMNAGAR

In the result, appeal filed by Assessee is allowed

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

section 194J, M/s Aditya Coke Pvt. was required to deduct tax at source at 10% of the professional services of Rs. 1,24,16,170/-. The accordingly shown the TDS

SHREE DEEPKALA PROCESSORS,JETPUR vs. THE ACIT(CPC) TDS, GHAZIABAD

In the result, the appeal of the assessee is allowed for statistical purposes

TDS 2. The assessee has taken the following grounds of appeal:- “1) WE LEARNED DEPARTMENT HAS ERRED IN HOLDING THAT THERE IS SHORT PAYMENT OF 41,543 AND WRONGLY RAISED THE DEMAND WITHOUT ANY JUSTIFICATION AND CLARIFICATION. 2) HE LEARNED DEPARTMENT HAS ERRED IN HOLDING THAT THERE IS INTERST 9292.50 AND WRONGLY RAISED THE DEMAND WITHOUT ANY JUSTIFICATION AND CLARIFICATION