17 results for “TDS”+ Section 80clear
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In the result, the grounds of appeal raised by the revenue are dismissed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
TDS on the payments made to the truck owners amounting to ₹ 2,86, 48,885/- and taxed at the maximum marginal rate under Section 206AA(1) of the Act and worked out a sum of ₹ 84,80
In the result, this appeal of the assessee is allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayshah Brothers, A.C.I.T., Thana Lane, Chaibasa-833201 Central Circle-1, Vs. (Jharkhand) Ranchi. Pan No. Aazfs 7498 F Appellant/ Assessee Respondent/ Revenue
80,52,044/-. It was a submission that the payment was made alongwith service tax and TDS was also deducted. It was a submission that Rajshila Nirman Pvt. Ltd. was assessed in Kolkata. The Assessing Officer of Rajshila Nirman Pvt. Ltd. treated the activities of Rajshila Nirman Pvt. Ltd. as bogus Shah Brothers Vs ACIT transaction and as a paper
80,62,000\n25,20,60,000\nAY 2009-10\n167/RAN/2017\nBy Assessee\n26,65,86,000\n26,19,00,000\nAY 2010-11\n168/RAN/2017\nBy Assessee\n3,60,36,000\n2,35,40,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\n2,16,22,000\n1,21,53,000\nDisallowance of Prior Period
80,62,000\n26,65,86,000\n3,60,36,000\nLand & Crop Compensation\n89,82,07,000\n74,48,000\nCredit of Dividend Distribution Tax\n40,87,00,000\nRehabilitation fund Contribution Expenses\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges
80,62,000\n26,65,86,000\n3,60,36,000\n40,87,00,000\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\n2,16,22,000\n2,35,40,000\n1,21,53,000\nDisallowance of Prior Period
80,62,000\n26,65,86,000\n3,60,36,000\nLand & Crop Compensation\n89,82,07,000\n74,48,000\nCredit of Dividend Distribution Tax\n40,87,00,000\nRehabilitation fund Contribution Expenses\n23,17,26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\nProvisions Toward NCWA VIII
80,62,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\nPA\nAY 2009-10\n167/RAN/2017\nBy Assessee
section 132(1)\nof the Act was carried out in the case of Sri Lal Babu Singh on November 23,\n2011. In the course of search operations, cash in the form of deposits in the bank\naccounts of Rs. 75.78 crs and Fixed Deposits of Rs. 17.40 crs were found and\nseized.\nCHANDRAHAT\n11/3/15\nertified to be True Bopy Post
TDS is liable to be\nducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision. It\nwas the submission that in April 2008 the holding company being
80,62,000\n26,65,86,000\n25,20,60,000\n26,19,00,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\nPA\nAY 2009-10\n167/RAN/2017\nBy Assessee\n26,65,86,000\n1,21,53,000\nPA\nAY 2010-11\n168/RAN/2017\nBy Assessee
section 132(1)\nof the Act was carried out in the case of Sri Lal Babu Singh on November 23,\n2011. In the course of search operations, cash in the form of deposits in the bank\naccounts of Rs. 75.78 crs and Fixed Deposits of Rs. 17.40 crs were found and\nseized.\nertified to be True Bopy Post-search investigations
80,62,000\n25,20,60,000\n2,20,00,000\nPA\nBy Assessee\n26,65,86,000\n26,19,00,000\nPA\nBy Assessee\n3,60,36,000\n2,35,40,000\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual Report\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement
