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257 results for “TDS”+ Deductionclear

Sorted by relevance

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Key Topics

Addition to Income87Section 143(3)78TDS53Section 26346Section 254(1)38Disallowance37Section 6834Section 14431Section 14831Section 40

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

In the result, appeal of the assessee is partly allowed

ITA 541/SRT/2024[2018-19]Status: DisposedITAT Surat19 Feb 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 263

TDS Deducted) AYLPA4773H 460.000 2 AT Electro Mechenical (TDS Deducted) BTLPS5343D 650,000 3 Cheian Valjibhai Maniya(TDS Deducted) CNVPM4860Q

Showing 1–20 of 257 · Page 1 of 13

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29
Deduction28
Section 271(1)(c)26

THE UDHNA CITIZEN CO OPP. BANK LIMITED ,NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD,AHMEDABAD vs. I.T.O TDS -2 , SURAT

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 512/SRT/2025[2013-14]Status: DisposedITAT Surat20 Jan 2026AY 2013-14

Bench: Shri Sanjay Gargshri Narendra Prasad Sinha

For Appellant: Ms Urvashi Shodhan, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(3)Section 194ISection 194JSection 201Section 201(1)Section 250Section 40

deduct TDS, does not deduct TDS or does not pay the TDS after deduction, then such person without prejudice to any another

SHRI BIPINCHANDRA HIRALAL THAKKAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(6),, SURAT

In the result, the appeal filed by the assessee is allowed

ITA 2126/AHD/2016[2013-14]Status: DisposedITAT Surat16 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2126/Ahd/2016 ("नधा"रणवष" / Ay.: (2013-14) Shri Bipinchandra Hiralal Thakkar, Vs. Income Tax Officer, Plot No.60/61, Hari Ichha Society, Ward-1(2)6, Surat. Udhna Bhestan Road, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpt1432D (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah- CAFor Respondent: Miss Anupama Singla – Sr. DR
Section 143(3)Section 194ASection 40Section 44A

deducted TDS on these payments, however, the assessee had failed to make TDS on these payments to NBFC, Reliance Capital

SUAJKISHAN DEOKISHAN THANVI,SILVASSA vs. INCOME TAX OFFICER, INCOME TAX OFFICER WARD2, VAPI

In the result, appeal of the assessee is allowed in above terms

ITA 145/SRT/2021[2010-11]Status: DisposedITAT Surat18 Apr 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.145/Srt/2021 ("नधा"रणवष" / Assessment Year: (2010-11) (Virtual Court Hearing) Suajkishan Deokishan Income Tax Officer Thanvi, B/204, Mayuri Ward-2, Vapi (Camp At Silvassa), Vs. Apartment, Amli Road, First Floor, Vee Bee Mall, Nr. Civil Silvassa-396230 Court, Tokarkhada, Silvassa-396230 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acypj 7355 D (अपीलाथ" /Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By : Shri Satyadev Purohit, C.A & Shri Rajendra Joshi, Ar राज"व क" ओर से /Respondent By: Shri Vinod Kumar, Sr-D.R

For Appellant: Shri Satyadev Purohit, C.A &For Respondent: Shri Vinod Kumar, Sr-D.R
Section 144Section 147Section 148Section 194J

Deducted at Source (TDS) has already been deducted and Assessing Officer did not give benefit of TDS deducted on the professional

LITECON INDUSTRIES PVT. LTD.,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal of the assessee is allowed

ITA 220/SRT/2023[2018-19]Status: DisposedITAT Surat11 Dec 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./Ita No.220/Srt/2023 ("नधा"रण वष" / Assessment Year: (2018-19) (Physical Court Hearing) Litecon Industries Pvt. Ltd. Principal Commissioner Of Income Tax-1, Surat, 1, 123, 1St Floor, Aaykar Block No.255, Navi Pardi, B/H Vs. Kamrej Sugar, Joy N Joy Road, Bhavan, Majura Gate, Surat-395002 Kamrej, Surat-394150 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcl 8007 A अपीलाथ"/ Appellant ""थ" / Respondent

Section 142(1)Section 143(3)Section 194(7)Section 263Section 40

TDS issue are reproduced below: “7. Details of tax deducted at source (TDS) in respect of payments made by way of interests

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

In the result, appeal of the assessee is allowed

ITA 2375/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

TDS is required to be deducted as per the provisions of Section 196C r.w.s 115AC of the Act. Whereas, transaction

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

ITA 2707/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

TDS is required to be deducted as per the provisions of Section 196C r.w.s 115AC of the Act. Whereas, transaction

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 246/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

Deducted at Sources (TDS) was not being deducted under section 194A where Form No. 15G / 15H were submitted by such

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

Deducted at Sources (TDS) was not being deducted under section 194A where Form No. 15G / 15H were submitted by such

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 248/SRT/2019[2011-12]Status: DisposedITAT Surat21 Nov 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

Deducted at Sources (TDS) was not being deducted under section 194A where Form No. 15G / 15H were submitted by such

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

Deducted at Sources (TDS) was not being deducted under section 194A where Form No. 15G / 15H were submitted by such

INTERNATIONAL CREATIONS PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD-1, SURAT

In the result, the appeal of the assessee is allowed

ITA 742/SRT/2024[2015-16]Status: DisposedITAT Surat26 Sept 2025AY 2015-16

Bench: SHRI DINESH MOHAN SINHA (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 194Section 2Section 2(22)(e)Section 201Section 201(1)Section 250

TDS) and for non deduction of TDS amount, interest u/s.201(1A) of the Act was also chargeable on the amount

N R CORPORATION,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

ITA 526/SRT/2024[2018-19]Status: DisposedITAT Surat28 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.526/Srt/2024 Assessment Year: 2018-19 (Physical Hearing) N. R. Corporation, Vs. The Pcit - 1, B-202, Capital Status, Opp – Hariom Surat Nagar, Near Atman Park, L. P. Savani Road, Adajan, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamfn9368A (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 13/03/2025 Date Of Pronouncement 28/05/2025

Section 143Section 143(2)Section 143(3)Section 194CSection 263Section 40

TDS was deducted and paid in due course on all amount of expenditure (Annexure – A1). Copy of Form No.26Q was also

AKSHAR INFRA,BHARUCH vs. ITO(TDS), BHARUCN, BHARUCH

In the result, the ground Nos

ITA 276/SRT/2023[2016-17]Status: DisposedITAT Surat20 Jul 2023AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.276/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Akshar Infra Income Tax Officer (Tds), Bharuch, Hari Kunj, R.S.No.347, Old N.H.S. Vs Station Road, Bharuch- Nr. Samrajya School, 356069 Andada, Ankleshwar, Bharuch-393001 Pan No. Abbfa 5016 E अपीलाथ"/Appellant ""थ" /Respondent

Section 194ISection 201Section 201(1)Section 254(1)

deduct tax at source (TDS) as per the provision of Section 194IA @1% of consideration paid to seller. No such

ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI vs. JASHMIN KANTILAL PATEL, VAPI

In the result, the grounds of appeal raised by the assessee are allowed

ITA 125/SRT/2023[2017-18]Status: DisposedITAT Surat28 Aug 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.125/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) The Acit, Vs. Jashmin Kantilal Patel, Vapi Circle, Plot No.320/9, 40 Shed Area, Gidc, Vapi Vapi – 396191. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agcp0492M (Appellant) (Respondent) Shri Vinod Kumar, Sr. Dr Appellant By Shri Mehul Shah, Ca Respondent By Date Of Hearing 09/08/2023 Date Of Pronouncement 28/08/2023

Section 143(1)

deducted tax as under. Name Amount of TDS Deducted Contract ParshottamdasThobhanbhai Patel 51,864 519 Lupin Ltd 3,52,452 7,050 Bhageria

BROACH TEXTILE MILLS LTD.,,BHARUCH vs. THE DY.CIT., BHARUCH CIRCLE,, BHARUCH

In the result, the appeal of the assessee stands allowed

ITA 152/AHD/2014[2002-03]Status: DisposedITAT Surat15 May 2019AY 2002-03

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.152/Ahd/2014: िनधा"रण वष"/Assessment Year: 2002-03 M S Broach Textile Mills Ltd. , V. Deputy Commissioner Of Income- 16 Ankur Tower B/H Central Bank , M Tax, Circle - Bharuch G Road Bharuch Pan: Aaacb 6244 J अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 195Section 271(1)(c)Section 40

deducting TDS under the bona fide belief that it was not required to deduct TDS. The assessee has offered that

VALSAD DISTRICT CO.OP .BANK LTD.,,SURAT vs. DY.CIT,VALSAD RANGE,, VALSAD

In the result, the appeal of the assessee is partly allowed for this assessment year

ITA 827/AHD/2016[2012-13]Status: DisposedITAT Surat14 May 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 143Section 143(3)Section 36(1)Section 36(1)(v)Section 37Section 37(1)

TDS of Rs. 4,02,909 deducted by Bank of Baroda and Rs. 1,21,250 deducted by Union Bank

VALSAD DISTRICT CO.OP .BANK LTD.,,SURAT vs. DY.CIT,VALSAD CIRCLE,, VALSAD

In the result, the appeal of the assessee is partly allowed for this assessment year

ITA 842/AHD/2015[2011-12]Status: DisposedITAT Surat14 May 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 143Section 143(3)Section 36(1)Section 36(1)(v)Section 37Section 37(1)

TDS of Rs. 4,02,909 deducted by Bank of Baroda and Rs. 1,21,250 deducted by Union Bank

VALSAD DISTRICT CO.OP .BANK LTD.,,SURAT vs. DY.CIT,VALSAD RANGE,, VALSAD

In the result, the appeal of the assessee is partly allowed for this assessment year

ITA 826/AHD/2016[2007-08]Status: DisposedITAT Surat14 May 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 143Section 143(3)Section 36(1)Section 36(1)(v)Section 37Section 37(1)

TDS of Rs. 4,02,909 deducted by Bank of Baroda and Rs. 1,21,250 deducted by Union Bank

LILADEVI DOKANIA,SURAT vs. INCOME TAX OFFICER, WD.1(2)(3), SURAT

In the result, the appeal of the assessee is allowed

ITA 126/SRT/2021[2019-20]Status: DisposedITAT Surat27 Jun 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.126/Srt/2021 (िनधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Liladevi Dokania Income Tax Officer Ward- 1(2)(3), Aayakar Bhawan, Plot No.1/2,Mayur House, Beside Vs. Majura Gate, Surat-395001 Milleniumm Market, Ring Road, Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abipd 2171 Q (Appellant ) (Respondent)

For Appellant: Shri Suresh K Kabra, C.AFor Respondent: Shri Deependra Kumar, SR-DR
Section 205

deducted TDS but has not deposited the TDS so deducted into the Central Government Account. Considering these facts, we note