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236 results for “TDS”+ Section 10(14)clear

Sorted by relevance

Delhi3,813Mumbai3,754Bangalore1,999Chennai1,366Kolkata876Pune797Hyderabad737Ahmedabad709Indore610Jaipur444Raipur396Chandigarh372Cochin339Karnataka272Nagpur248Visakhapatnam245Surat236Cuttack187Rajkot150Amritsar101Lucknow99Jabalpur93Dehradun62Jodhpur58Ranchi53Agra52Allahabad43Patna42Panaji42Guwahati41Telangana33SC19Kerala12Varanasi12Calcutta10Himachal Pradesh8Rajasthan6Uttarakhand3Punjab & Haryana2J&K2Orissa2Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Addition to Income72Section 143(3)70Section 234E61TDS53Section 26345Section 6839Section 200A38Section 254(1)34Disallowance31Section 148

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)

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 the addition on legal ground that the addition was made on the basis of third-party statement

Showing 1–20 of 236 · Page 1 of 12

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28
Section 271(1)(c)25
Deduction18

DHANSUKHBHAI PARAGJIBHAI PATEL,,SURAT vs. THE DCIT, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee partly allowed

ITA 1021/AHD/2016[2009-10]Status: DisposedITAT Surat03 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1021/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dhansukhbhai Deputy Commissioner Of Paragjibhai Patel, Income-Tax, 143, Brahaman Faliya, Circle - 2(3) Surat Dindoli Udhna 394210 Pan: Avdpp7007 L अपीलाथ" Appellant ""यथ"/Respondent

Section 10(37)Section 143Section 148Section 77

TDS certificate dated 11.04.2008 bearing certificate No. 7195 wherein it is stated under “NATURE OF PAYMENT “as Contractor Bill may be read as “Compulsory acquisition” (Land/Building). Any inconvenience on account of same may kindly be excused. Therefore, it was contended that the agricultural land in question was acquired under compulsory acquisition hence; no long-term capital gain is chargeable

SHRI DINESHBHAI VITTALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER,, SURAT

In the result, the appeal of the assessee partly allowed

ITA 970/AHD/2016[2009-10]Status: DisposedITAT Surat03 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.970/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dineshbhai Vittalbhai Income Tax Officer, Patel, Ward- 2(3)(7), Surat 6/1261, Bhut Sheri, Mahidharpura Surat Pan: Aatwpp 3597J अपीलाथ" Appellant ""यथ"/Respondent

Section 10(37)Section 143Section 148Section 77

TDS certificate dated 11.04.2008 bearing certificate No. 7195 wherein it is stated under “NATURE OF PAYMENT “as Contractor Bill may be read as “Compulsory acquisition” (Land/Building). Any inconvenience on account of same may kindly be excused. Therefore, it was contended that the agricultural land in question was acquired under compulsory acquisition hence; no long-term capital gain is chargeable

STATE BANK OF INDIA,NA vs. ARIVS.INCOME TAX OFFICER, TDS WARD-3, NAVSARI

In the result, both the appeals of the assessee are allowed

ITA 38/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.37 & 38/Srt/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtualcourt Hearing) State Bank Of India Income Tax Officer (Tds-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1St Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacs 8577 K (Appellant ) (Respondent)

For Appellant: Shri Divyang J. Shah, C.AFor Respondent: Shri Sita Ram Meena,– Sr-DR
Section 201Section 5

14-15 State Bank of India Regional Business Office-V Navsari the appeal made before him and dismissing the adjudicated ground no. 2 of appeal and confirming the action of ITO (TDS-3). 3.The learned ITO TDS-3 erred in not granting sufficient opportunity of hearing to the Bank prior to passing the order under section 201(1) /201

SMT. CHANCHALBEN MOHANBHAI BHANDAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(5),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 476/AHD/2017[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI NAVNITBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1570/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

VASANTBHAI MOHANBHAI BHANDHARI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(4),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1690/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI PRADIPKUMAR A. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1572/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

NARESH M. BHANDARI,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, RANGE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1692/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI SAMEERKUMAR J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1568/AHD/2016[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI PRAVINKUMAR M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1565/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI BABUBHAI J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1569/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI ISHWARBHAI ZINABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1445/AHD/2016[2011-12]Status: DisposedITAT Surat13 Dec 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

PREMILABEN M. BHANDARI,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, RANGE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1691/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI DINESHCHANDRA C. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1563/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI AMBUBHAI C. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1567/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI AMRATLAL MAGANLAL DESAI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 448/AHD/2017[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI MOHANBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1571/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI SATISHBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1566/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward

SHRI BALWANTRAY M. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 453/AHD/2017[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

14 453/Ahd/2017 2010-11 Shri Balwantray M Patel, V. ITO, Ward-2(3)(1), Surat Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AVUPP 9885 B] 15 518/Ahd/2017 2010-11 Jayantibhai Ambaram V. DCIT, Circle-2(3), Surat Patel (HUF), 67, Patel Faliya, Dindoli Gam, Udhna, Surat [PAN: AAFHJ 0354 R] 16 1563/Ahd/2016 2010-11 Shri Dineshchandra C. V. ITO, Ward