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31 results for “TDS”+ Section 119clear

Sorted by relevance

Delhi553Mumbai525Bangalore269Karnataka123Chennai119Chandigarh114Kolkata94Cochin63Jaipur57Raipur54Hyderabad52Pune43Indore39Ahmedabad36Surat31Cuttack30Nagpur19Visakhapatnam15Rajkot11Lucknow10Telangana10Ranchi9Patna8Agra7Guwahati7SC4Dehradun4Allahabad4Jodhpur2Punjab & Haryana1Calcutta1Amritsar1

Key Topics

Section 234E76Section 200A29TDS20Addition to Income18Section 143(3)14Section 254(1)13Section 26310Deduction10Section 409Section 147

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)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

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 31 · Page 1 of 2

8
Section 80P(2)(a)8
Cash Deposit6
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)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

DCIT, CIRCLE-1(1)(1), SURAT vs. AKANSHA SHIP BREAKING PVT. LTD, SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 112/SRT/2020[2010-11]Status: DisposedITAT Surat22 Feb 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.112/Srt/2020 ("नधा"रणवष" / Assessment Years: (2010-11) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. Akansha Ship Breaking Pvt. Ltd., 1St Floor, Dhamanwal Complex, Opp. Surat. Rajkumar Theater, Udhna, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca2307F (Assessee) (Respondent) Assessee By : Shri Rohit Vijayvargia, Ca Revenue By : Shri Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 11/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 28/02/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year (Ay) 2010-11, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-1, [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A), Surat-1/10577/2016-17 Dated 14.02.2020, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 143 R.W.S. 147 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”], Dated 28.03.2016. 2. Grounds Of Appeal Raised By The Revenue Are As Follows: “1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit(A) Is Justified In Deleting The Disallowance Of Rs.39,52,119/- Made Under Section 40(A)(Ia) Of The It Act On Account Of Non-Deduction Of Tds, According To The Provisions Of Section 194H Of The Act, On Bank Guarantee Commission Charged By The Bank On Behalf Of Assessee For The Line Of Credit Facility Extended By It, Holding That The Payment Made To The Bank In The Nature Of Commission For Extending The Line Of Credit Facility Is Not In The Nature Of Commission & Therefore The Provisions Of Section 194H Are Not Applicable To Such Payments, Without Appreciating That In The Assessee'S Case The Bank Charge Has The Character Of Commission?

For Appellant: Shri Rohit Vijayvargia, CAFor Respondent: Shri Sita Ram Meena, Sr. DR
Section 143Section 194HSection 40

119/- made under section 40(a)(ia) of the IT Act on account of non-deduction of TDS, according to the provisions

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 38/SRT/2020[QUARTER-II 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 40/SRT/2020[QUARTER-IV 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 66/SRT/2020[2014-15 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 65/SRT/2020[2014-15 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 39/SRT/2020[QUARTER-III 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 63/SRT/2020[215-16 QUARTER 3]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 64/SRT/2020[2015-16 QUARTER 4]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 61/SRT/2020[2015-16 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 62/SRT/2020[2015-16 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High Court in the case of Rajesh Kourani (supra) while passing the decision has missed the important aspect whether the enforcement of provisions of Section 234E from 01.07.2012 is retrospective

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 on the said payment, because of benefit of exception Clause provided in Sec-(1)(v)(b) of the Act. However, the ld.Assessing Officer had not considered manufacturing activities through wholly owned subsidiaries as a business carried on outside India. The company had raised debts in foreign currencies. Under scheme quoted by Reserve Bank of India known as external commercial

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 on the said payment, because of benefit of exception Clause provided in Sec-(1)(v)(b) of the Act. However, the ld.Assessing Officer had not considered manufacturing activities through wholly owned subsidiaries as a business carried on outside India. The company had raised debts in foreign currencies. Under scheme quoted by Reserve Bank of India known as external commercial

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 deducted and order of ld. PCIT rejecting rectification application of assessee u/s 154 of the Act to ld. PCIT. He submitted that all details were given to the ld. PCIT; however, instead verifying the same and deciding the issue, he has set aside the matter to the AO. 5. On the other hand, learned Commissioner of Income-tax – Departmental

DHARMESH DAMJIBHAI PATOLIYA,SURAT vs. ITO, WARD2(2)(1), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 487/SRT/2024[2014-15]Status: DisposedITAT Surat17 Jul 2025AY 2014-15

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.487/Srt/2024 Assessment Year: (2014-15) (Hybrid Hearing) Dharmesh Damjibhai Patoliya Vs. Ito, 101 Gandamaya Apartment Ward – 2(2)(1), Matrukrupa Society, Kamrej Surat Charrasta Opp. Azim Hospital, Tal: Kamrej, Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahzpp1276F (Appellant) (Respondent) Appellant By Shri P.M. Jagasheth, Ca Respondent By Ms. Neerja Sharma, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 17/07/2025

Section 143(2)Section 143(3)Section 194ASection 250Section 253(3)Section 40

section 253(3) of the Act. The assessee filed an affidavit and submitted that appeal could not be filed within 60 days because the order of CIT(A) was passed ex-parte and uploaded on the online portal, but the assessee was unaware of the hearing notices and the order of the CIT(A). In Form 35, he has mentioned

HARMONY YARNS PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX -1, SURAT

In the result, the appeal filed by the assessee is partly allowed in above terms

ITA 348/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.348/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Harmony Yarns Private Vs. The Pcit-1, Limited, Surat Plot-65, 1St Floor Subhash Nagar Society, Ghod Dod Road, Nr. Ram Chowk, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach5895F (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Airiju Jaikaran, Cit(Dr) Date Of Hearing 12/10/2023 23/11/2023 Date Of Pronouncement

Section 143(3)Section 263Section 36(1)(va)Section 68

TDS Purpo Provide . of Balance of Loan of Loan Balance & Rate Deducte se/util documentar N lender as on repaid repaid of Loan of d on izatio y evidence o , 01.04.201 during during as on interest interest n of to PAN, 7 the year the 31.03.20 paid paid the substantiate addre year 18 during loan the identity ss and the year

THE SURAT DISTRICT CO-OP. BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), SURAT, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 590/SRT/2019[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

TDS on the same. (v) On the facts and circumstances of the case and in Law, the Ld. CIT(A) has erred in deleting the disallowance of expenses towards Employees contribution to provident fund/shortfall Rs.29,00,000/- without appreciating the fact that the assessee is using this fund to cover up shortfall and pay employees contribution which is in fact

DCIT, CIRCLE-2(2), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LIMITED, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 4/SRT/2020[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

TDS on the same. (v) On the facts and circumstances of the case and in Law, the Ld. CIT(A) has erred in deleting the disallowance of expenses towards Employees contribution to provident fund/shortfall Rs.29,00,000/- without appreciating the fact that the assessee is using this fund to cover up shortfall and pay employees contribution which is in fact

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)

TDS RS.1,82,119/- POWER TILLER REBATE RS.14,000/- FBT EXPENSES RS.6,610/- 12,19,729 1,07,61,916 2) AGRICULTURAL ITEMS EXEMPT ACTIVITY – POWER RS.5,35,43,908/- TILLER SALE SHOWN BY THE LEARNED AO LESS: CLOSING STOCK RS.65,28,858/- WRONGLY CONSIDERED IN TURNOVER EXEMPT ACTIVITY – POWER RS.4,70,15,050/- 15.33 TILLER SALE AS PER BOOKS