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11 results for “TDS”+ Section 10(10)(iii)clear

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Key Topics

Section 40A(3)28Section 143(3)21Section 2(15)12Section 14810Section 118Section 133A4Section 14A4Section 44Deduction4Disallowance

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

10 (copy enclosed) the assessee admitted that she is liable to maintain accounts as per section 44AA and her account is audited by Mr. SandipModak (Membership no. of the auditor- 056407). The assessee is under obligation to produce the nature and source of income. The assessee during the course of assessment proceedings could not produce nature and source

4
Addition to Income4
Survey u/s 133A4

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

10 (copy enclosed) the assessee admitted that she is liable to maintain accounts as per section 44AA and her account is audited by Mr. SandipModak (Membership no. of the auditor- 056407). The assessee is under obligation to produce the nature and source of income. The assessee during the course of assessment proceedings could not produce nature and source

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

iii) Regulation and implementation of various plans for development of the city. (iv) Development and allotments of plots, residential units etc. to specific class of people/public at large, (v) Infrastructure development including roads, sever(sic. sewer) etc.” 4(vi) The AO observed that objects of the assessee as mentioned above falls under the limb “any other object of general public

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

iii) Regulation and implementation of various plans for development of the city. (iv) Development and allotments of plots, residential units etc. to specific class of people/public at large, (v) Infrastructure development including roads, sever(sic. sewer) etc.” 4(vi) The AO observed that objects of the assessee as mentioned above falls under the limb “any other object of general public

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

iii) Regulation and implementation of various plans for development of the city. (iv) Development and allotments of plots, residential units etc. to specific class of people/public at large, (v) Infrastructure development including roads, sever(sic. sewer) etc.” 4(vi) The AO observed that objects of the assessee as mentioned above falls under the limb “any other object of general public

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

iii) Regulation and implementation of various plans for development of the city. (iv) Development and allotments of plots, residential units etc. to specific class of people/public at large, (v) Infrastructure development including roads, sever(sic. sewer) etc.” 4(vi) The AO observed that objects of the assessee as mentioned above falls under the limb “any other object of general public

ACIT, CIRCLE - 2,, GORAKHPUR vs. M/S SEORAHI COOPARETIVE CANE DEVELOPMENT UNION LTD.,, SEORAHI

In the result, appeal filed by Revenue in ITA No

ITA 144/VNS/2019[2013-2014]Status: DisposedITAT Varanasi09 Jun 2022AY 2013-2014

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 The Asst. Commissioner Of M/S. Seorahi Cooperative Cane Income Tax, V. Development Union Ltd. Circle-2, Seorahi, Gorakhpur, U.P. Kushinagar, U.P. Pan:Aabas8968D (Appellant) (Respondent)

For Appellant: None, written submissions filed by the assesseeFor Respondent: Shri Ramendra Kumar Vishwakarma, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 80P(2)(a)

TDS, and there is little effort to earn commission by the assessee. The AO 4 Assessment Year: 2013-14 ACIT, Circle-2, Gorakhpur v. M/s Seorahi Cooperative Cane Development Union Ltd.,Seorahi, Kushinagar proposed to allow 1/3 of the gross commission receipts as total expenses incurred for earning commission income and proposed to bring to tax remaining commission receipts

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 13/VNS/2023[2020-2021]Status: DisposedITAT Varanasi16 Nov 2023AY 2020-2021

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

10% of expenses, i.e., Rs.7,20,834/- on adhoc basis. However, we notice that the AO did not add the above said disallowance while computing total income. 17.2 The Ld CIT(A) agreed with the submissions of the assessee that adhoc disallowance was not permitted under law. He also expressed the view that the failure to deduct TDS should

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 217/ALLD/2017[2014-15]Status: DisposedITAT Varanasi16 Nov 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

10% of expenses, i.e., Rs.7,20,834/- on adhoc basis. However, we notice that the AO did not add the above said disallowance while computing total income. 17.2 The Ld CIT(A) agreed with the submissions of the assessee that adhoc disallowance was not permitted under law. He also expressed the view that the failure to deduct TDS should

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 448/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

10% of expenses, i.e., Rs.7,20,834/- on adhoc basis. However, we notice that the AO did not add the above said disallowance while computing total income. 17.2 The Ld CIT(A) agreed with the submissions of the assessee that adhoc disallowance was not permitted under law. He also expressed the view that the failure to deduct TDS should

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 351/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

10% of expenses, i.e., Rs.7,20,834/- on adhoc basis. However, we notice that the AO did not add the above said disallowance while computing total income. 17.2 The Ld CIT(A) agreed with the submissions of the assessee that adhoc disallowance was not permitted under law. He also expressed the view that the failure to deduct TDS should