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2 results for “disallowance”+ Section 194Iclear

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Key Topics

Section 201(1)6Section 2014Section 403Section 194I2Section 1332Deduction2TDS2

SHRI MAHENDRA S. GAJJAR,NARMADA vs. DCIT, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is partly allowed

ITA 1714/AHD/2017[2008-09]Status: DisposedITAT Surat02 May 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri O. P. Meena

Section 133Section 143Section 194CSection 200Section 40

disallowed under the provisions of section 40(a)(ia) of the Act as the assessee has failed to deduct TDS thereon. Mahendra S. Gajjar v. DCIT – Bharuch /I.T.A. No.1714/AHD/2017/A.Y.08-09 Page 3 of 25 Being aggrieved, the assessee filed an appeal before the ld. CIT (A). 4. The Ld. CIT(A) has directed the AO to carry out the verification with

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

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

disallowed under the provisions of section 40(a)(ia) of the Act, therefore, no addition u/s. 201(1)/201(1A) of the Act was called for. 6. Per Contra Shri Ajay Uke, Ld. Sr. DR submitted that as per the provisions of section 194I