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2 results for “TDS”+ Section 54F(4)clear

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Key Topics

Section 54F7Section 194I2Section 50C2Addition to Income2

SARLABEN DAHYABHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD - 2(2)(4), SURAT

In the result, this ground is allowed for statistical purposes

ITA 558/SRT/2023[2014-15]Status: DisposedITAT Surat04 Feb 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth

Section 254(1)Section 50CSection 54BSection 54FSection 55A

4 of impugned order. The Ld.CIT(A) has not considered such relevant fact. 6. We have independently considered the report of DVO as well as the submission of assessee before Ld.CIT(A) and the report of Government Registered Valuer and the submissions made before us. The Government Registered Valuer has recorded that high tension electricity line is crossing through

ARVINDBHAI RAMNIKLAL RAVAL HUF,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(6), SURAT, SURAT

In the result, appeal of assessee is allowed

ITA 19/SRT/2024[2017-18]Status: DisposedITAT Surat28 Apr 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.19/Srt/2024 Assessment Year: (2017-18) (Physical Court Hearing) Arvindbhai Ramniklal Raval Income Tax Officer, Ward- बनाम/ (Huf)308, Chhapania Street, 1(3)(6), Surat, Room No.303, 3Rd Vs. Adajan, Surat-395 009 Floor, Income Tax Office, Anavil Business Centre, Adajan Hazira Road, Adajan, Surat-395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaeha 1847 D (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 194ISection 250Section 54F

TDS of Rs.2,65,000/- u/s 194IA has been paid which is evident from the bank statement and sale agreement submitted during assessment proceedings. The possession was also with the assessee and he enjoy the rights of ownership. The CIT(A) observed that condition of Section 54F are not fulfilled because assessee entered into an agreement of sale, which