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3 results for “TDS”+ Section 194C(3)clear

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Key Topics

TDS3Natural Justice3Section 201(1)2Section 2012Section 402Limitation/Time-bar2Condonation of Delay2

PRATAP DIAGNOSTIC CENTER,AZAMGARH vs. ITO (TDS),, AZAMGARH

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 7/VNS/2022[2014-2015]Status: DisposedITAT Varanasi04 Jul 2022AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Pankaj Choubey, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 201Section 201(1)

3. Because the learned AO has erred in mentioned all the expenses under various heads debited to P&L A/c mentioning without evidence that on these items the TDS should have been made. 4. Because the learned AO has not brought on record the material evidence to prove the default of TDS on the part of the appellant. 5. Because

PRATAP DIAGNOSTIC CENTER,AZAMGARH vs. ITO (TDS), AZAMGARH

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 8/VNS/2022[2015-2016]Status: DisposedITAT Varanasi04 Jul 2022AY 2015-2016

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Pankaj Choubey, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 201Section 201(1)

3. Because the learned AO has erred in mentioned all the expenses under various heads debited to P&L A/c mentioning without evidence that on these items the TDS should have been made. 4. Because the learned AO has not brought on record the material evidence to prove the default of TDS on the part of the appellant. 5. Because

JAIVEER SINGH,GORAKHPUR vs. ACIT, RANGE - 1,, GORAKHPUR

In the result, appeal filed by theassesseeis allowed for statistical purposes

ITA 61/VNS/2019[2014-2015]Status: HeardITAT Varanasi22 Aug 2022AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Jaiveer Singh, Asstt. Commissioner Of Prop. Jvs Motors Income Tax, Range-1, V. H.No.514, Ramdhariniwas, Aayakarbhawan, Mohaddipur, Civil Lines, Gorakhpur-273001, U.P. Gorakhpur-273001,U.P. Pan:Avaps 3343R (Appellant) (Respondent)

For Appellant: ShriArun Kumar Yadav, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 143(3)Section 143(3)(ii)Section 40

3 Assessment Year: 2014-15 Jaiveer Singh v. ACIT persons to whom payment of Rs. 18,65,025/- were made towards these expenses claimed to be advertisement expenses . In absence of copy of accounts, bills/vouchers along with supporting evidences and non deduction of income-tax at source, the AO observed that these advertisement expenses are not verifiable and the same