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107 results for “TDS”+ Section 22clear

Sorted by relevance

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Key Topics

Section 234E76Section 143(3)72Addition to Income70TDS40Section 254(1)36Disallowance36Section 26333Section 200A29Section 201(1)27Section 2(22)(e)

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)

22)(e) of the Act. Thus, the Assessing officer made addition of Rs. 82.25 lacs plus 29.00 lacs is equal to Rs. 1,11,25,000/- (111.25 lacs). 8. On further verification of audited accounts, the Assessing Officer found that the assessee has made payment of employees contribution towards ESI & PF beyond the due date specified under Section

Showing 1–20 of 107 · Page 1 of 6

21
Section 6818
Deduction18

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)

22)(e) of the Act. Thus, the Assessing officer made addition of Rs. 82.25 lacs plus 29.00 lacs is equal to Rs. 1,11,25,000/- (111.25 lacs). 8. On further verification of audited accounts, the Assessing Officer found that the assessee has made payment of employees contribution towards ESI & PF beyond the due date specified under Section

RAHUL TEXTILE INDUSTRIES PVT. LTD., ,SURAT vs. ITO-TDS, WARD-2, SURAT

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

ITA 8/SRT/2023[2013-14]Status: DisposedITAT Surat30 Jun 2023AY 2013-14

Bench: Shri Pawan Singh(Physical Hearing) Rahul Textile Industries Pvt. Ltd., Vs. The Ito, Tds, Ward-2, 4026-27, World Trade Centre, Surat. Udhna Darwaja, Ring Road, Surat – 395002. Pan : Aadcr5890F Appellant Respondednt

Section 143(3)Section 194Section 2(22)(e)Section 201Section 201(1)Section 254(1)Section 3

22)(e), hence not triggering section 194 and therefore, order u/s. 201(1) and interest u/s. 201(1A) are required to be set aside. (3) Without prejudice to the above, the penalty could not have been more than Rs.13.184 as against Rs.2,50,222 worked out by the 2 ITA. 8/SRT/2023/AY.2013-14 Rahul Textile Industries P. Ltd. TDS

INTERNATIONAL CREATIONS PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD-1, SURAT

In the result, the appeal of the assessee is allowed

ITA 742/SRT/2024[2015-16]Status: DisposedITAT Surat26 Sept 2025AY 2015-16

Bench: SHRI DINESH MOHAN SINHA (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 194Section 2Section 2(22)(e)Section 201Section 201(1)Section 250

22)(e) of the Act to the extent of accumulated profit. Therefore, TDS as per provisions of Section 194 of the Act was required

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

22 Tarun Bala Jain (TDS Deducted) AXKPJ7707N 128,200 23 Vekariya Construction (TDS Deducted) AYRPV9534B 4,569,372 24 Vlshal Limbabhai Desai (TDS Deducted) AUEPD9432H 849,380 25 Bharatbhai H. Mangukiya (Form 26A ARXPM6823D 750,630 attached) 26 Govindbhai R. Patel (Form 26A ANRPP6788L 13,499,921 attached) 27 Jay Balanand Construction (Form 26A AAJFJ7023K 91,959,227 attached

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 ITA No.505 to 526/SRT/2018 (AY 2012-13 to 2014-15 Desai Infrastructure Private Limited statement furnished by the assessee in all quarters were prior to 01-06- 2015. 8. We find that in case of Rajesh Kourani Vs UOI (supra) the Hon'ble High court while considering the constitutional validity of Section 200A held that fee prescribed under section

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)

TDS ITA No.505 to 526/SRT/2018 (AY 2012-13 to 2014-15 Desai Infrastructure Private Limited statement furnished by the assessee in all quarters were prior to 01-06- 2015. 8. We find that in case of Rajesh Kourani Vs UOI (supra) the Hon'ble High court while considering the constitutional validity of Section 200A held that fee prescribed under section

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)

22. In the result, petition fails and is dismissed.” 9.Before us, the Ld. AR for the assessee vehemently relied on the decision of Hon’ble Karnataka high Court in Fatheraj Singhvi vs UOI (supra), wherein it was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect, no computation

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)

22. In the result, petition fails and is dismissed.” 9.Before us, the Ld. AR for the assessee vehemently relied on the decision of Hon’ble Karnataka high Court in Fatheraj Singhvi vs UOI (supra), wherein it was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect, no computation

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)

22. In the result, petition fails and is dismissed.” 9.Before us, the Ld. AR for the assessee vehemently relied on the decision of Hon’ble Karnataka high Court in Fatheraj Singhvi vs UOI (supra), wherein it was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect, no computation

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)

22. In the result, petition fails and is dismissed.” 9.Before us, the Ld. AR for the assessee vehemently relied on the decision of Hon’ble Karnataka high Court in Fatheraj Singhvi vs UOI (supra), wherein it was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect, no computation

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)

22. In the result, petition fails and is dismissed.” 9.Before us, the Ld. AR for the assessee vehemently relied on the decision of Hon’ble Karnataka high Court in Fatheraj Singhvi vs UOI (supra), wherein it was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect, no computation

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)

22. In the result, petition fails and is dismissed.” 9. Before us, the Ld. AR for the assessee vehemently relied on the decision of Hon’ble Karnataka high Court in Fatheraj Singhvi vs UOI (supra), wherein it was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect, no computation

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)

22. In the result, petition fails and is dismissed.” 9. Before us, the Ld. AR for the assessee vehemently relied on the decision of Hon’ble Karnataka high Court in Fatheraj Singhvi vs UOI (supra), wherein it was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect, no computation

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)

22. In the result, petition fails and is dismissed.” 9. Before us, the Ld. AR for the assessee vehemently relied on the decision of Hon’ble Karnataka high Court in Fatheraj Singhvi vs UOI (supra), wherein it was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect, no computation

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)

22. In the result, petition fails and is dismissed.” 9. Before us, the Ld. AR for the assessee vehemently relied on the decision of Hon’ble Karnataka high Court in Fatheraj Singhvi vs UOI (supra), wherein it was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect, no computation

SHILPRAJ DEVELOPERS PVT.LTD.,,SURAT vs. THE INCOME TAX OFFICER, TDS- 2,, SURAT

In the result, appeal of assessee in ITA No

ITA 3160/AHD/2014[2008-09]Status: DisposedITAT Surat03 Mar 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.3160/Ahd/2014 & 2054/Ahd/2016 "नधा"रण वष"/Assessment Year: 2008-09 Shilpraj Developers Pvt. Ltd., Vs. 1) The Ito/Tds-2, 12, Suryakiran Apt., Ghod-Dod Surat. Road, Surat – 395007. Jcit/T.D.S. [Pan: Aadcs 3045 H] Range/Surat. अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Ashwin Parekh – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 03.03.2021 उ"घोषणा क" तार"ख/Pronouncement On: 03.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. These Two Appeals By The Assessee Are Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-4 & 3, Surat For Assessment Year (Ay) 2008-09. In Ita No.316/Ahd/2014, The Assessee Has Challenged The Validity Of Order Under Section 201(1) R.W.S 201(1A) Passed By Ito- Tds. & In Ita No.2054/Ahd/2016, The Assessee Has Challenged The Validity Of Penalty Levied Under Section 271C Of The Act. As Both The Appeals Are Arising Of The Order Passed By Ito-Tds Under Section 201(1)/201(1A) & Are Inter- Connected With Each Other, Therefore, With The Consent Of The Shilpraj Developers Pvt. Ltd., Vs. Ito/Tds-2/Srt /

Section 143(3)Section 194Section 2(22)(e)Section 201Section 201(1)Section 271(1)(c)Section 271C

section 2(22)(e) being deemed dividend and that assessee was liable to deduct tax at source @20%. On the basis of above observation the ITO-TDS

SHILPRAJ DEVELOPERS PVT. LTD.,,SURAT vs. THE JCIT, T.D.S. RANGE,, SURAT

In the result, appeal of assessee in ITA No

ITA 2054/AHD/2016[2008-09]Status: DisposedITAT Surat03 Mar 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.3160/Ahd/2014 & 2054/Ahd/2016 "नधा"रण वष"/Assessment Year: 2008-09 Shilpraj Developers Pvt. Ltd., Vs. 1) The Ito/Tds-2, 12, Suryakiran Apt., Ghod-Dod Surat. Road, Surat – 395007. Jcit/T.D.S. [Pan: Aadcs 3045 H] Range/Surat. अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Ashwin Parekh – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 03.03.2021 उ"घोषणा क" तार"ख/Pronouncement On: 03.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. These Two Appeals By The Assessee Are Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-4 & 3, Surat For Assessment Year (Ay) 2008-09. In Ita No.316/Ahd/2014, The Assessee Has Challenged The Validity Of Order Under Section 201(1) R.W.S 201(1A) Passed By Ito- Tds. & In Ita No.2054/Ahd/2016, The Assessee Has Challenged The Validity Of Penalty Levied Under Section 271C Of The Act. As Both The Appeals Are Arising Of The Order Passed By Ito-Tds Under Section 201(1)/201(1A) & Are Inter- Connected With Each Other, Therefore, With The Consent Of The Shilpraj Developers Pvt. Ltd., Vs. Ito/Tds-2/Srt /

Section 143(3)Section 194Section 2(22)(e)Section 201Section 201(1)Section 271(1)(c)Section 271C

section 2(22)(e) being deemed dividend and that assessee was liable to deduct tax at source @20%. On the basis of above observation the ITO-TDS

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result ground No. 4 of the appeal is allowed

ITA 262/AHD/2017[2013-14]Status: DisposedITAT Surat09 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr Arjun Lal Saini, Hon'Ble(Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, S Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [Pan: Aaics 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J.Shah – Ar राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(v)Section 36(1)(va)Section 37Section 40Section 43B

TDS. In the result, the ground No. 3 is allowed. 14. Ground No.4 relates to disallowance u/s.14A of the Act. The ld.AR of the assessee submits that during the financial year relevant to the assessment period under consideration, the assessee has not shown any exempt income, therefore there should not be any disallowance under section

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

section 200(1) on 30.03.2016, which is apparently beyond the time limit prescribed under 200(3)(i). The Ld. AR for the assessee submits that details of statement of all quarters are filed at pages-7 to 10 of the paper book. The Ld. AR for the assessee submits that the order was passed beyond the time limit. Therefore