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32 results for “TDS”+ Section 89clear

Sorted by relevance

Delhi1,193Mumbai1,161Bangalore514Chennai439Kolkata235Indore165Hyderabad158Ahmedabad158Chandigarh155Jaipur128Karnataka124Raipur76Cochin75Pune55Cuttack43Rajkot36Lucknow35Nagpur33Surat32Visakhapatnam30Ranchi24Kerala18Guwahati18Agra18Amritsar13Jodhpur13Telangana10Dehradun8Patna5Jabalpur5Varanasi5Allahabad4Rajasthan3Uttarakhand3SC3Calcutta2Panaji2Punjab & Haryana1

Key Topics

Section 143(3)24Addition to Income24Disallowance19TDS16Section 14A12Section 20112Deduction11Section 6810Section 2509Section 201(1)

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct enquiries in case of the lenders based at Ranchi. The said officers have sent the enquiry reports, which are framing part of assessment order. The findings of the AO as per chart is as under: S. Name of the Alleged Findings of enquiry N. Lenders Loan(includi

THE UDHNA CITIZEN CO OPP. BANK LIMITED ,NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD,AHMEDABAD vs. I.T.O TDS -2 , SURAT

Showing 1–20 of 32 · Page 1 of 2

9
Section 271(1)(c)7
Section 254(1)7

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

ITA 512/SRT/2025[2013-14]Status: DisposedITAT Surat20 Jan 2026AY 2013-14

Bench: Shri Sanjay Gargshri Narendra Prasad Sinha

For Appellant: Ms Urvashi Shodhan, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(3)Section 194ISection 194JSection 201Section 201(1)Section 250Section 40

89,512/- and legal and consultation fees of Rs.5,03,500/- under the provisions of section 40(a)(ia) of the Act, while completing the assessment. Regarding non deduction of TDS

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIR. -4, SURAT vs. SHRI HITESHKUMAR LALJIBHAI PATEL, SURAT

In the result, the ground of appeal raised by revenue is dismissed

ITA 295/SRT/2023[2018-19]Status: DisposedITAT Surat04 Sept 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.295/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of Income- Shri Hiteshkumar Laljibhai Tax, Central Circle-4, Surat, Room Patel, 52, Narayanmuni Nagar Vs No.508, 5Th Floor, Aayakar Society, Nani Ved Road, Surat- Bhawan, Majura Gate, Surat- 395004 Pan Aanpp 3560 B 395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 194ASection 198Section 254(1)

89,173/- as the property really, genuinely owned and possessed and funded by the firm and on sale of it was correctly shown in the hands of firm, even though the tax on capital gains in case of firm is more than 2.75 times than would have been payable in the hands of assessee. The credit of TDS

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 made Australia & New Singapore Rs.1,93,89,614 10% DTAA Rs.19,38,960 Zealand Banking Group DBS Bank Ltd. Singapore Rs.66,53,684 10% DTAA Rs.6,65,370 Standard UK Rs.84,50,573 10% DTAA Rs.8,45,060 Chartered Bank The HSBC Ltd. Hong Kong Rs.31,73,181 40% No DTAA Rs.47,18,660 Rs.3,76,67,052 Rs.47

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 made Australia & New Singapore Rs.1,93,89,614 10% DTAA Rs.19,38,960 Zealand Banking Group DBS Bank Ltd. Singapore Rs.66,53,684 10% DTAA Rs.6,65,370 Standard UK Rs.84,50,573 10% DTAA Rs.8,45,060 Chartered Bank The HSBC Ltd. Hong Kong Rs.31,73,181 40% No DTAA Rs.47,18,660 Rs.3,76,67,052 Rs.47

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

TDS u/s 194 of the Act. Therefore, CIT(A) held that the action of the AO is totally within the four corners of law. Accordingly, the order of the AO was upheld and appeal of the assessee was dismissed by CIT(A). 7. Aggrieved by the order of CIT(A), the assessee has filed present appeal before the Tribunal

ITO, WARD-3(3)(4), SURAT vs. M/S. SATYAM ENTERPRISE, SURAT

In the result, this part of issue is allowed for statistical purpose

ITA 169/SRT/2020[2013-14]Status: DisposedITAT Surat06 Apr 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., M/S Satyam Enterprise, Ward- 3(3)(4), 182-Thakordwar Society, Nr. Vs. Surat. Spinning Mill, Varachha Road, Surat. Pan No. Abvfs 5076 L Appellant/ Assessee Respondent/ Revenue

Section 201Section 254(1)Section 40

Section 40(a)(ia) by the Finance Act, 2014 which has been held as retrospective. To support such submission, the ld. AR of the assessee relied upon the decision of Rajkot Tribunal in Punabhai G. Pardava Vs ITO ITA No. 219/Rjt/2018 dated 08/06/2022. With regard to sub-contractor No. 6, the ld. AR of the assessee submits that

KIRTIKUMAR NAGINDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

In the result, ground No.2 raised by the assessee is allowed

ITA 535/SRT/2023[2014-15]Status: DisposedITAT Surat12 Oct 2023AY 2014-15

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.535/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Kiritkumar Nagindas Shah, Vs. The Ito, A-1103, Regent Residency, Near Ward – 2(3)(6), Saurabh Society, Pal, Surat Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anjps9031P (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 145Section 14ASection 40

TDS. Therefore, it was presumed by the assessing officer that the assessee has not deducted tax or deducted tax but not deposited tax into Central Government Account. Hence, the assessing officer observed that the claim of interest expenses of Rs.17,30,151/- was not allowable as deduction u/s 40(a)(ia) of the I.T. Act. Therefore, the assessing officer made

M/S. JAY KHODIYAR ENGINEERING,,SURAT vs. THE ACIT, CIRCLE-9,, SURAT

In the result, the appeal filed by the assessee is partly allowed

ITA 1487/AHD/2015[2010-11]Status: DisposedITAT Surat06 Nov 2020AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1487/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2010-11) (Virtual Court Hearing) M/S. Jay Khodiyar Engineering, Vs. Assistant Commissioner Of 52, New Shakti Vijay Society, Income Tax, Circle-9, Surat Varachha Road, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3305P (Assessee) (Respondent)

For Appellant: Shri Sapnesh Sheth - CAFor Respondent: Ms Anupama Singla – Sr. DR
Section 143(3)Section 40

89,018/-. Hence, Ground No.1 and 2 raised by the assessee are partly allowed. 12. Ground No.4 raised by the assessee relates to disallowance of expenditure of Rs.1,00,000/- under section 40(a)(ia) of the Act on account of non-deduction of TDS

M/S. D.KHUSHALBHAI JEWELLERS,,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX,, SURAT

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 822/AHD/2015[2010-11]Status: DisposedITAT Surat13 May 2021AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.822/Ahd/2015 ("नधा"रणवष" / Assessment Years: (2010-11) (Virtual Court Hearing) M/S. D. Khushalbhai Jewellers, Vs. The Acit, Circle-3, 1, Khandwala Estate, Parle Point, Surat. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfd7547G (Assessee) (Respondent)

For Appellant: Shri Mehul Patel, ARFor Respondent: Ms Usha Shrote, Sr. DR
Section 143(3)Section 40

TDS. (3) Alternatively, and without prejudice to above ground, the assessee be granted the benefit of second proviso inserted to section 40(a)(ia) of the Act. (4) The assessee craves leave to add, alter, amend any ground of appeal.” Assessment Years.2010-11 D. Khushalbhai Jewellers 2. Now, we shall take ground no. 1 which relates to partly confirming the addition

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LIMITED, SURAT

In the result, this appeal of the Revenue is dismissed

ITA 181/SRT/2020[2012-13]Status: DisposedITAT Surat23 May 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

Section 115JSection 143(3)Section 145ASection 254(1)Section 271Section 271(1)(c)Section 274Section 292BSection 40aSection 80I

TDS on foreign remittance made as well as the case law of Guj High Court in the case of Dahyabhai Veljibhai Patel in TA No.793 of 2013 would not apply in this case as the issue has not reached its finality ? 7. The appellant craves leave to add, alter, amend and/or withdraw any ground(s) of appeal either before

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. J.K. PAPER LTD.,, SURAT

In the result this ground of appeal is dismissed

ITA 365/SRT/2017[2014-15]Status: DisposedITAT Surat29 Apr 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.365/Srt/2017 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S J. K. Paper Ltd., Income Tax, Circle-1(1)(2), P.O. Central Pulp Mills, Surat. Fort Songadh – 394660. Dist. Tapi, Gujarat. [Pan: Aaact 6305 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 115JSection 14ASection 41(1)

89,60,112/- and granting relief of Rs. 85,38,112/- without appreciating the facts that the assessee incurred loss in agricultural Income and as per Section 14A, the expenditure in relation to the Income which is not includable in totals Income is not allowable? 2- Whether on the facts and circumstances of case

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 330/SRT/2025[2015-16]Status: DisposedITAT Surat26 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

Section 111ASection 16Section 24Section 250Section 271(1)(c)Section 69A

TDS had been deducted thereupon, but the assessee failed to file the return of income/computation of income. Therefore, the salary income of Rs.82,12,480/- was added to the total income without allowing deductions u/s.24(b) and Chapter VIA therefrom. 5.3 With regard to purchase of equity shares, AO on perusal of P & L statement furnished by the assessee, noticed

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 329/SRT/2025[2015-16]Status: DisposedITAT Surat26 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

Section 111ASection 16Section 24Section 250Section 271(1)(c)Section 69A

TDS had been deducted thereupon, but the assessee failed to file the return of income/computation of income. Therefore, the salary income of Rs.82,12,480/- was added to the total income without allowing deductions u/s.24(b) and Chapter VIA therefrom. 5.3 With regard to purchase of equity shares, AO on perusal of P & L statement furnished by the assessee, noticed

ACIT, CC-3, SURAT vs. SHRI NARESH NEMCHAND SHAH, SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 197/SRT/2020[2012-13]Status: DisposedITAT Surat29 Jul 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.197/Srt/2020 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Acit, Central Cir.-3, Vs. Naresh Nemchand Shah, Surat. Abhishek House, Bh. Jeevan Bharti School, Kadampali Society, Nanpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrps 0182 J (Assessee)/(Revenue) (Respondent)/(Assessee)

Section 10(38)Section 133(6)Section 143(3)Section 68

89 assessees were not noted by the Tribunal. In any event, the assessee, Mr.Gupta was quite happy with the result and he made no attempt to request the Tribunal to note his facts which according to him may have been unique as was submitted before us. If the assessees could take shelter under an order passed by the Tribunal which

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 902/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

89,90,965/-). 5. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), after considering the submissions of the assessee and examining the material placed on record, granted partial relief. While the Ld. CIT(A) deleted the addition of Rs. 2,19,43,348/- made by the ITO Vs. Abhyuththan

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 838/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

89,90,965/-). 5. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), after considering the submissions of the assessee and examining the material placed on record, granted partial relief. While the Ld. CIT(A) deleted the addition of Rs. 2,19,43,348/- made by the ITO Vs. Abhyuththan

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

section 54F by holding that assessee has not furnished confirmation of contractor and approval plan from local authority. The Ld. CIT(A) confirmed the action of Assessing Officer with similar view that assessee has not furnished approved plan from Municipal Authority. The assessee furnished the copy of agreement with the contractor, copy of which is filed at page No.85

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

ITA 175/SRT/2020[2010-11]Status: DisposedITAT Surat08 Sept 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: “1. On the facts and circumstances o
Section 254(1)Section 68

TDS while making payment, which resulted into positive financial growth of the company. In view of this factual position, the recipient Directors paid tax on such commission, then it is an Act of charging tax under right head in the right hands of the right person for the right Assessment year. Therefore, we are of the considered opinion that

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

ITA 176/SRT/2020[2012-13]Status: DisposedITAT Surat08 Sept 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: “1. On the facts and circumstances o
Section 254(1)Section 68

TDS while making payment, which resulted into positive financial growth of the company. In view of this factual position, the recipient Directors paid tax on such commission, then it is an Act of charging tax under right head in the right hands of the right person for the right Assessment year. Therefore, we are of the considered opinion that