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5 results for “TDS”+ Section 292clear

Sorted by relevance

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Key Topics

Section 271(1)(c)15Section 80P(2)12Section 271F6Section 1475Section 1485Addition to Income5Section 44A4Section 254(1)4Section 2744Penalty

SHRI AYUSH MURALILAL AGARWAL,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3)(1),, SURAT

In the result, the appeal of the assessee is allowed

ITA 2622/AHD/2016[2009-10]Status: DisposedITAT Surat10 Dec 2019AY 2009-10

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.2622/Ahd/2016 "नधा"रणवष"/Assessment Year: 2009-10 Shri Ayush Murarilal Agarwal, Vs. The Income Tax Officer, Brijvilla Bunglow, Brijwasi Estate, Ward-1(3)(1) Surat B/H Gokul Row House, Parley Point Surat 395 007 [Pan: Acypa 9649 K] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Prakash Jhunjhunwala - Ca राज"वक"ओरसे /Revenue By Shri B. P. K. Panda, Sr. D.R.

Section 143Section 147Section 148Section 151Section 194CSection 40Section 44A

TDS in case of individual /HUF, under section 194C (2) arises only if in financial year immediately preceding financial year in which payment is made, total sales, gross receipts or turnover exceeded limits provided in section 44AB. However, the AO during assessment proceedings observed that the assessee has shown turnover of Rs. 55,97,205 from his construction activities which

4
Deduction3
Disallowance3

SURESH RAMANBHAI NAIK L/H OF RAMANBHAI PARBHUBHAI DESAI,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(4), SURAT

In the result, this appeal of the assessee is allowed

ITA 199/SRT/2021[2011-12]Status: DisposedITAT Surat12 Jul 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Suresh Ramanbhai Naik, I.T.O., L/R Of Ramanbhai Parbhubhai Desai, Ward-3(2)(3), Vs. 41, Meghna Raw House, Near Surat. Maharaja Agrasen Bhavan, City Light Road, Surat-395003. Pan No. Akqpd 5495 J Appellant/ Assessee Respondent/ Revenue

Section 139Section 139(1)Section 144Section 147Section 148Section 254(1)Section 271FSection 274

292 (Delhi) 4 Suresh Ramanbhai Naik Vs ITO 5. On the other hand, the ld. Sr. DR for the revenue has vehemently supported the order of the ld. CIT(A)/NFAC. 6. We have considered the rival submissions of both the parties and have gone through the orders of the lower authorities carefully. There is no dispute that the assessee

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 550/SRT/2019[2008-09]Status: DisposedITAT Surat23 Nov 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

292/- from nationalised bank i.e. State Bank of India, such interest was not eligible for deduction under Section 80P(2). The Assessing Officer after giving show cause notice and considering the reply of assessee, disallowed such interest income as not eligible for deduction under section 80P(2). 13. The Assessing Officer further noted that assessee has also shown certain income

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 551/SRT/2019[2012-13]Status: DisposedITAT Surat23 Nov 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

292/- from nationalised bank i.e. State Bank of India, such interest was not eligible for deduction under Section 80P(2). The Assessing Officer after giving show cause notice and considering the reply of assessee, disallowed such interest income as not eligible for deduction under section 80P(2). 13. The Assessing Officer further noted that assessee has also shown certain income

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 552/SRT/2019[2014-15]Status: DisposedITAT Surat23 Nov 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

292/- from nationalised bank i.e. State Bank of India, such interest was not eligible for deduction under Section 80P(2). The Assessing Officer after giving show cause notice and considering the reply of assessee, disallowed such interest income as not eligible for deduction under section 80P(2). 13. The Assessing Officer further noted that assessee has also shown certain income