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23 results for “TDS”+ Section 119(2)(b)clear

Sorted by relevance

Delhi513Mumbai480Bangalore258Karnataka122Chandigarh114Kolkata83Chennai82Cochin60Raipur54Hyderabad51Jaipur51Pune39Indore37Ahmedabad31Cuttack30Surat23Visakhapatnam15Lucknow10Telangana10Rajkot9Agra7Guwahati7Nagpur7Patna7Allahabad4Ranchi4SC4Jodhpur2Amritsar1Punjab & Haryana1Calcutta1Dehradun1

Key Topics

Section 234E76Section 200A29TDS18Section 143(3)13Section 254(1)11Section 26310Addition to Income10Deduction9Section 80P(2)(a)8Section 80P(2)(c)

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

Showing 1–20 of 23 · Page 1 of 2

8
Section 10A6
Disallowance4

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

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)

119 CTR 0222 (SC). In case of W. Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statute is generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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)

119 CTR 0222 (SC). In case of W. Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statute is generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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)

119 CTR 0222 (SC). In case of W. Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statute is generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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)

119 CTR 0222 (SC). In case of W. Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statute is generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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)

119 CTR 0222 (SC). In case of W. Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statute is generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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)

119 CTR 0222 (SC). In case of W. Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statutes are generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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)

119 CTR 0222 (SC). In case of W. Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statutes are generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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)

119 CTR 0222 (SC). In case of W. Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statutes are generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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)

119 CTR 0222 (SC). In case of W. Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statutes are generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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)

119 CTR 0222 (SC). In case of W.Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statute are generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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 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)

119 CTR 0222 (SC). In case of W.Ramand Electric Distribution Co. Ltd. vs. State of Madras AIR 1961 1 SC 1753 (SC). The Hon'ble Apex Court held that penal statute are generally considered as prospective. Those penal statutes which creates offence or which have the effect of increasing penalties for existing offences will only be prospective by reason

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

B. Koli, CIT(DR) Date of Hearing 20/04/2023 14/07/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned cross appeals filed by the Assessee and Revenue, pertaining to Assessment Year (AY) 2011-12, are directed against the common order passed by the Learned Commissioner of Income Tax (Appeals)-4, [in short

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

B. Koli, CIT(DR) Date of Hearing 20/04/2023 14/07/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned cross appeals filed by the Assessee and Revenue, pertaining to Assessment Year (AY) 2011-12, are directed against the common order passed by the Learned Commissioner of Income Tax (Appeals)-4, [in short

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)

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

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

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)

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

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)

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

ACIT, CIRCLE 1(2), SURAT vs. NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 534/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

TDS which includes quarterly statement, challans of payment and form No. 27A along with FVU file generated, which shows the contention of the assessee to be correct. The assessing officer has not made any comments in the remand report on these facts submitted during the remand report proceedings. Therefore, ld CIT(A) deleted the of Rs.1,40,131/-. Based