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45 results for “TDS”+ Section 02clear

Sorted by relevance

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Key Topics

Addition to Income36Section 143(3)30Section 26322Disallowance18TDS17Section 271(1)(c)12Deduction12Section 143(2)9Section 80P(2)(a)8Section 80P(2)(c)

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

ITA 506/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

02-08-2022 Hearing उद्घोषणा की तारीख/Date of : 03-08-2022 pronouncement Order under section 254(1) of Income Tax Act PER BENCH; 1. This set of 22 appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)-Valsad “hereinafter referred as Ld. CIT(A)” all dated 04-02-2018, which in turn

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

Showing 1–20 of 45 · Page 1 of 3

8
Section 1447
Section 2507
ITA 505/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

02-08-2022 Hearing उद्घोषणा की तारीख/Date of : 03-08-2022 pronouncement Order under section 254(1) of Income Tax Act PER BENCH; 1. This set of 22 appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)-Valsad “hereinafter referred as Ld. CIT(A)” all dated 04-02-2018, which in turn

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

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

ITA 138/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

02. Section 14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible under Chp. VIA. 03. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 04. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 05. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

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

ITA 129/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

02. Section 14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible under Chp. VIA. 03. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 04. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 05. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

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

ITA 130/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

02. Section 14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible under Chp. VIA. 03. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 04. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 05. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

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

ITA 137/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

02. Section 14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible under Chp. VIA. 03. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 04. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 05. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union

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

02,207/- to various small parties of amount not more than Rs.1 lakh each. The ld. AR contended that the amounts paid to the small labourers as daily wages and labour charges were below the limit of section 194C of the Act. As per section 194C of the Act, if a single payment does not exceed Rs.30

ITO, WARD-3(3)(4), SURAT vs. M/S. SATYAM ENTERPRISE, SURAT

In the result, this part of issue is allowed for statistical purpose

ITA 169/SRT/2020[2013-14]Status: DisposedITAT Surat06 Apr 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., M/S Satyam Enterprise, Ward- 3(3)(4), 182-Thakordwar Society, Nr. Vs. Surat. Spinning Mill, Varachha Road, Surat. Pan No. Abvfs 5076 L Appellant/ Assessee Respondent/ Revenue

Section 201Section 254(1)Section 40

Section 40(a)(ia) by the Finance Act, 2014 which has been held as retrospective. To support such submission, the ld. AR of the assessee relied upon the decision of Rajkot Tribunal in Punabhai G. Pardava Vs ITO ITA No. 219/Rjt/2018 dated 08/06/2022. With regard to sub-contractor No. 6, the ld. AR of the assessee submits that

S.R. INFRA CONCEPT PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result, ground No.1 raised by the assessee is allowed for statistical purposes

ITA 673/AHD/2017[2011-12]Status: DisposedITAT Surat26 Aug 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 673/Ahd/2017 "नधा"रणवष"/Assessment Year: (2011-12) (Virtual Court Hearing) S. R. Infra Concept Pvt. Ltd., Vs. The Ito, Ward-4(3), 306, Siddh Chambers, Taratiya, Hanuman Surat. Sheri, Mahidharpura, Surat-395003. New Designed Ito, Ward-2(1)(2), Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs6992A

Section 131Section 143(3)Section 194HSection 68

TDS of Rs.1,02,028/- was effected thereon. However, the said amount was not credited in the books of the assessee. The assessee submitted before Assessing Officer that such sum was received in AY.2012-13 (subsequent year) and hence, the same was not included in the books of accounts for AY.2011-12 (year under consideration). The Assessing Officer was of the view

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)

Section 9(l)(v)(b), it cannot fall within the ambit of income accrued and arisen in India and hence, we find no merit in the arguments of the revenue that the income in question has accrued and arisen in India and consequently, we do not find any reason to interfere in the order

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)

Section 9(l)(v)(b), it cannot fall within the ambit of income accrued and arisen in India and hence, we find no merit in the arguments of the revenue that the income in question has accrued and arisen in India and consequently, we do not find any reason to interfere in the order

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

02,042/-. 3. Aggrieved by the addition made in assessment order and validity of order passed under section 153A, the assessee filed appeal before Ld. CIT(A). Before ld CIT(A) besides challenging AYs 10-11, 14-15, 15-16 & 17-18 Dineshchandra D Koradia, Nagjibhai M Sakariya & Sh. Hareshbhai M Sakariya the validity of addition, the assessee also challenged

VITRAG PRINTS,SURAT vs. NFAC, DELHI

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

ITA 338/SRT/2023[2015-16]Status: DisposedITAT Surat14 Dec 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.338/Srt/2023 Assessment Year: (2015-16) (Physical Hearing) Vitrag Prints, Vs. The Acit (Osd), K-2619 To 2622, Millenium Ward -1(2)(5), Textile Market Ring Road, Surat. Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfv5612L (Appellant) (Respondent) Appellant By Shri Jaykishan Goel, Ca Shri Vinod Kumar, Sr. Dr Respondent By 22/09/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145(3)Section 40A(2)(b)

02,29,083/- in current year, thereby accepting expenses for which payment has been made in current financial year and not accepting expenses payment for which has been made in next financial year mainly on ground that sundry creditors were not complying with notices issued by him and thereby 338/SRT/2023/AY.2015-16 Vitrag Prints penalizing us without penalizing those parties who have

SYAMA DYNAMIC ENGINEERING PVT. LTD.,,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX, CPC, BANGALORE, SURAT

In the result, both the appeals filed by assessees are allowed for statistical purposes

ITA 13/SRT/2022[2018-19]Status: DisposedITAT Surat30 Dec 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.12 & 13/Srt/2022 "नधा"रणवष"/Assessment Years: (2017-18 To 2018-19) (Virtual Court Hearing) Syama Dynamics Engineering P. Ltd., Vs. The Acit, Cpc, 405-408, Shivalik Western, Dr. Vikram Bengaluru. Sarabhai Marg, Adajan, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatcs2932H Assessee By Shri Ashwin Shah, Ca With Shri Bhadreshbhai Respondent By Shri Vinod Kumar, Sr.Dr Date Of Hearing 20/12/2022 Date Of Pronouncement 30/12/2022

Section 143(1)Section 36(1)(va)

02. The break-up of PF ESI Contribution: Employees contribution received by the assessee Rs.63,74,140 Employees contribution received by sub-contractor Rs.1,26,65,977 Total: Rs.1,90,40,117 Out of the above, the learned ACIT CPC has made the addition on account of delay in making the payment of PF & ESI of Rs.1

SYAMA DYNAMIC ENGINEERING PVT. LTD.,,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX, CPC, BANGALORE, SURAT

In the result, both the appeals filed by assessees are allowed for statistical purposes

ITA 12/SRT/2022[2017-18]Status: DisposedITAT Surat30 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.12 & 13/Srt/2022 "नधा"रणवष"/Assessment Years: (2017-18 To 2018-19) (Virtual Court Hearing) Syama Dynamics Engineering P. Ltd., Vs. The Acit, Cpc, 405-408, Shivalik Western, Dr. Vikram Bengaluru. Sarabhai Marg, Adajan, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatcs2932H Assessee By Shri Ashwin Shah, Ca With Shri Bhadreshbhai Respondent By Shri Vinod Kumar, Sr.Dr Date Of Hearing 20/12/2022 Date Of Pronouncement 30/12/2022

Section 143(1)Section 36(1)(va)

02. The break-up of PF ESI Contribution: Employees contribution received by the assessee Rs.63,74,140 Employees contribution received by sub-contractor Rs.1,26,65,977 Total: Rs.1,90,40,117 Out of the above, the learned ACIT CPC has made the addition on account of delay in making the payment of PF & ESI of Rs.1

LATE MAHESH RAMANLAL MODI L/H MANISH MAHESH MODI,BHARUCH vs. ACIT CIRCLE-1, BHARUCH

In the result, ground No. VII of appeal raised by the assessee is also allowed for statistical purposes

ITA 999/SRT/2024[2017-18]Status: DisposedITAT Surat04 Mar 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Late Mahesh Ramanlal Modi, A.C.I.T., Through L-H Manish Mahesh Modi, Circle-1, Vs. Near Shakuntal Apartment, Dahej Bharuch. Bypass Road At Nandelav, Bharuch-392001 (Gujarat) Pan No. Adfpm 4030 N Appellant/ Assessee Respondent/ Revenue

Section 115BSection 23(5)Section 24Section 254(1)Section 40Section 69A

02,049 being 30% of Rs.20,06,830 made u/s.40(a)(ia): On the facts and circumstances of the case, the learned CIT(A) was not — justified in confirming the disallowance. (VII) Addition of Rs.61,10,903 in respect of sundry creditors: 2 Late Mahesh Ramanlal Modi through L/H-Manish Mahesh Modi Vs ACIT (1) The learned

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)

02,578 0 Total 2,19,67,791 1,61,448 4. However, the above said parties, mentioned in above chart, had deducted tax at source and deposited to the Government under the PAN of the assessee, who is a partner of the firm instead of depositing the same under the PAN of the firm M/s Yogi Transport. The said

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 15/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

TDS has been deducted by the assessee under consideration. The assessee has not demonstrated any features like a pucca Arahita, even if the Rajesh Kr. Pamecha, Mukesh M. Sen, Anshuman M. Kumawat assessee is a pucca arahita ( for the sake of argument), it should be treated as a trader and benefit on account of commission agent should not be allowed

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 22/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

TDS has been deducted by the assessee under consideration. The assessee has not demonstrated any features like a pucca Arahita, even if the Rajesh Kr. Pamecha, Mukesh M. Sen, Anshuman M. Kumawat assessee is a pucca arahita ( for the sake of argument), it should be treated as a trader and benefit on account of commission agent should not be allowed

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 16/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

TDS has been deducted by the assessee under consideration. The assessee has not demonstrated any features like a pucca Arahita, even if the Rajesh Kr. Pamecha, Mukesh M. Sen, Anshuman M. Kumawat assessee is a pucca arahita ( for the sake of argument), it should be treated as a trader and benefit on account of commission agent should not be allowed