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2 results for “section 68”+ Section 194Cclear

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Key Topics

Section 1332Section 133A2Deduction2TDS2Addition to Income2Survey u/s 133A2

ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 18/RAN/2022[16-17]Status: DisposedITAT Ranchi27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

68,608.00 2017-18 6,84,08,367.00 4,24,21,613.00 2,59,86,754.00 Shri Dinesh Kumar Choudhary stated that while making payments to various transporters, no TDS has been deducted barring a few entity as these transporters were having less than ten vehicles/carriers, however, Shri Dinesh Kumar Choudhary could not produce any documents evidence/proof like bills, vouchers

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 17/RAN/2022[15-16]Status: DisposedITAT Ranchi
27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

68,608.00 2017-18 6,84,08,367.00 4,24,21,613.00 2,59,86,754.00 Shri Dinesh Kumar Choudhary stated that while making payments to various transporters, no TDS has been deducted barring a few entity as these transporters were having less than ten vehicles/carriers, however, Shri Dinesh Kumar Choudhary could not produce any documents evidence/proof like bills, vouchers