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5 results for “TDS”+ Section 206clear

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Key Topics

Section 206C8Section 271C7Section 201(1)4Section 2(22)(e)4Disallowance3Addition to Income3Section 254(1)2Section 36(1)(va)2Section 2(24)(x)2Section 201

THE ITO, WARD-1,, NA vs. ARIVS.SHRI ANILKUMAR AMRUTLAL CHAHWALA, NAVSARI

In the result, this ground of appeal is rejected

ITA 1003/AHD/2011[2007-08]Status: DisposedITAT Surat14 Jun 2021AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.2078/Ahd/2010 िनधा"रणवष"/Assessment Year: 2006-07 आ.अ.सं./I.T.A No.1003/Ahd/2011 िनधा"रणवष"/Assessment Year: 2007-08 The Income Tax Officer, Vs. Shri Anil Kumar Amrutlal Chahwala, Ward-(1), Navsari. 102, Trimurti Complex, Vijalpore, Navsari. [Pan: Abnpc 6308 F] अपीलाथ" / Appellant ""थ"/Respondent

Section 143(1)Section 143(3)

206/- under section 40(a)(ia), as the A.O. has made addition of entire labour expenses in the assessment order, so he has not made separately disallowed the amount under section 40(a)(ia). The Assessing Officer disallowed the payment to labour contractor exceeding Rs.50,000/- without remitting TDS

SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD.,,MAHUVA vs. THE INCOME TAX OFFICER.TDS-4,, SURAT

In the result, the appeal of the assessee stands allowed

2
TDS2
Deemed Dividend2
ITA 117/AHD/2015[2008-09]Status: DisposedITAT Surat17 Apr 2018AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 117/Ahd/2015 िनधा"रण वष"/A.Y.:2008-09 M/S. Shree Mahuva Pradesh Vs. Income-Tax Officer Tds-4 Sahkari Khand Udyog Mandali Surat Ltd. At & Po Sugar Factory Bamania 305202 Pan: Aaaas 4731M अपीलाथ" Appellant ""यथ"/Respondent

Section 201Section 201(1)Section 206C

section 206C of the Act which categorically provides three conditions must be satisfied for making liable the seller for collection of tax at source which are 1. The material should be waste 2. The material sold should be generated from manufacture or mechanical working material 3 the material sold is not re usable as such because of breakage, cutting

RAHUL COAL INDIA PRIVATE LIMITED ,SURAT vs. ITO TDS-2, SURAT

In the result, appeal of the assessee is allowed

ITA 1220/SRT/2024[2013-14]Status: DisposedITAT Surat29 Apr 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1220/Srt/2024 Assessment Year: (2013-14) (Physical Hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. Cit (Tds), 429-432 Golden Point, Ring Road, Surat, Nr. Bsnl Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcr1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/02/2025 Date Of Pronouncement 29/04/2025

Section 133ASection 201(1)Section 206Section 206CSection 206C(1)Section 250Section 271CSection 271C(1)(a)

206(6&6A) r.w.s. 206C(7) of the Act later on 11.02.2019 and intimated the Addl. CIT, TDS on 11.02.2019 to initiate penalty u/s 271C(1)(a) of the Act. Resultantly, the Addl. CIT, TDS issued notices u/s 271CA on 26.08.2021, 13.10.2021 and 27.01.2022. The appellant received said notice on 13.10.2021 through mail and replied that there was no failure

SHREE DURGA SYNTEX PRIVATE LIMITED,SURAT vs. ACIT, CIRCLE-4, SURAT

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

ITA 29/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

Section 133(6) of the Act. The Assessing Officer alleged that Sonic Biochem Extractions Ltd. was in the business of pharmaceuticals ingredients. However, he failed to appreciate that it was not the real criteria to judge and determine the exact business of the company from broad projection displayed on any website. The website itself suggesting large area of business operations

DCIT, CIRCLE-2(1)(2), SURAT vs. M/S. SHREE DURGA SYNTEX PVT. LTD, SURAT

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

ITA 57/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

Section 133(6) of the Act. The Assessing Officer alleged that Sonic Biochem Extractions Ltd. was in the business of pharmaceuticals ingredients. However, he failed to appreciate that it was not the real criteria to judge and determine the exact business of the company from broad projection displayed on any website. The website itself suggesting large area of business operations