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8 results for “TDS”+ Section 58(4)clear

Sorted by relevance

Delhi1,482Mumbai1,432Bangalore683Chennai476Kolkata317Hyderabad215Ahmedabad200Indore165Raipur163Cochin154Jaipur151Karnataka148Chandigarh126Pune69Lucknow57Visakhapatnam56Surat45Cuttack37Ranchi29Rajkot23Dehradun19Agra16Nagpur15Guwahati13Telangana13Patna13Allahabad10Amritsar9Varanasi8SC7Jabalpur5Panaji4Calcutta4Jodhpur3Uttarakhand2Punjab & Haryana2Kerala1

Key Topics

Section 40A(3)28Section 143(3)20Section 2(15)12Section 118Section 133A4Section 14A4Section 44Section 124Deduction4Disallowance

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)

58,23,859 3 Interest from allottees& Schemes I 2,32,25,290 Loans 4 Others receipts K 6,65,61,591 The above detail show that the incomes in the form of realization from allotted property, interest from bank, interest from allotees and scheme loan and other receipts are received from different parties on commercial lines. The provisions

4
Addition to Income4
Survey u/s 133A4

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)

58,23,859 3 Interest from allottees& Schemes I 2,32,25,290 Loans 4 Others receipts K 6,65,61,591 The above detail show that the incomes in the form of realization from allotted property, interest from bank, interest from allotees and scheme loan and other receipts are received from different parties on commercial lines. The provisions

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)

58,23,859 3 Interest from allottees& Schemes I 2,32,25,290 Loans 4 Others receipts K 6,65,61,591 The above detail show that the incomes in the form of realization from allotted property, interest from bank, interest from allotees and scheme loan and other receipts are received from different parties on commercial lines. The provisions

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)

58,23,859 3 Interest from allottees& Schemes I 2,32,25,290 Loans 4 Others receipts K 6,65,61,591 The above detail show that the incomes in the form of realization from allotted property, interest from bank, interest from allotees and scheme loan and other receipts are received from different parties on commercial lines. The provisions

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)

TDS liability on such payments. If the assessee had not furnished relevant details that were called for by the AO, in our view, there is laxity on the part of the assessee and hence the AO cannot be found fault with in making adhoc addition. Accordingly, we do not agree with the view expressed by Ld CIT(A) on this

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)

TDS liability on such payments. If the assessee had not furnished relevant details that were called for by the AO, in our view, there is laxity on the part of the assessee and hence the AO cannot be found fault with in making adhoc addition. Accordingly, we do not agree with the view expressed by Ld CIT(A) on this

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)

TDS liability on such payments. If the assessee had not furnished relevant details that were called for by the AO, in our view, there is laxity on the part of the assessee and hence the AO cannot be found fault with in making adhoc addition. Accordingly, we do not agree with the view expressed by Ld CIT(A) on this

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)

TDS liability on such payments. If the assessee had not furnished relevant details that were called for by the AO, in our view, there is laxity on the part of the assessee and hence the AO cannot be found fault with in making adhoc addition. Accordingly, we do not agree with the view expressed by Ld CIT(A) on this