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5 results for “TDS”+ Section 246clear

Sorted by relevance

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Key Topics

Penalty5TDS5Addition to Income5Section 143(3)4Section 1954Section 404Section 37(1)4Section 271(1)(c)4Disallowance4

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

In the result, appeal filed by the assessee, in ITA No

ITA 225/RJT/2024[2015-2016]Status: DisposedITAT Rajkot13 Feb 2025AY 2015-2016

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

ITA 226/RJT/2024[2018-2019]Status: DisposedITAT Rajkot13 Feb 2025AY 2018-2019

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 284/RJT/2024[2016-17]Status: DisposedITAT Rajkot13 Feb 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 353/RJT/2024[2017-18]Status: DisposedITAT Rajkot13 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different

SHRI ANILKUMAR AMARNATH AGARWAL,,JAMNAGAR vs. THE ITO, WARD-1,, JAMNAGAR

In the result, appeal of the assessee is allowed

ITA 73/RJT/2018[2013-14]Status: DisposedITAT Rajkot29 Jul 2022AY 2013-14

Bench: Smt.Annapurna Gupta & Smt.Suchitra Kambleassessment Year : 2013-14 Anilkumaramarnathagarwal Vs. Ito, Ward-1 27/2, Panchvatisociety Jamnagar. Nr.Gaushala Jamnagar 361 008. Gujarat. अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : None Revenue By : Shri B.D. Gupta, Ld.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 29/07/2022

For Appellant: NoneFor Respondent: Shri B.D. Gupta, Ld.Sr.DR
Section 271(1)(c)

section 271(1)(c) as under: "In this matter I have to submit that due to in advertence income credited by one debtor Shri Suresh Agarwal interest income worth Rs. 5,37,812.00 was not considered in audited accounts. It was also seen that claim of TDS was also not made in audited accounts. However, at the time of hearing