Search: condonation of delay

2 results for “condonation of delay”+ Section 194Cclear

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Section 405 Section 194C3 Addition to Income2 Condonation of Delay2

K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

In the result, this ground of appeal of assessee is partly allowed

ITA 19/RAN/2021[2013-14]Status: DisposedITAT Ranchi29 Apr 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 143(3)Section 194CSection 263Section 40

194C and therefore provision of Section 40(a)(ia) are not applicable in this case. Even if the appellant was liable to deduct TDS then only 30% of the amount can be disallowed. 1.1 For that the learned CIT(A) has erred in confirming the addition of ₹ 26,478/- because the appellant had produced all the supporting vouchers

M/S. JUNIOR CHAMBER INTERNATIONAL,,RANCHI vs. ITO , EXEMPTION WARD, RANCHI

In the result, grounds of appeal raised by the appellant are allowed for statistical purposes only