GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (8) TMI 927 - RAJASTHAN HIGH COURT

2015 (8) TMI 927 - RAJASTHAN HIGH COURT - TMI - TDS liability - Tribunal found that CIT(A) had rightly considered that tax had been deducted and deposited in the Government treasury - Held that:- The issue has been decided based on the material placed on record by the assessee before the appellate authorities which has gone into by both the appellate authorities, and it being essentially a finding of fact, in our view no question much less substantial question of law can be said to arise out of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

.124/2012 - Dated:- 30-7-2015 - Mr. Ajay Rastogi and Mr. J.K. Ranka, JJ. For The Appellant : Mr. Nikhil Simlote For The Respondent : Mr. Sandip Taneja By the Court (per J.K. Ranka, J.) 1. This appeal under Section 260A of the Income Tax Act (for short 'the Act') is directed against the order dated 21.10.2011 passed by the Division Bench of ITAT, and is relevant for the assessment year 2007- 08. 2. Brief facts for disposal of the present appeal, are that the respondent-assessee is a Publi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

not aware of the provisions of tax to be deducted at source, and finding this fact and admission by the Director, the Assessing Officer issued a show cause notice as to why addition/disallowance be not made of the entire amount claimed as expense on which tax was not deducted at source. 3. The assessee filed replies, however, the Assessing Officer being not satisfied with the explanation so offered, made an addition of ₹ 84,56,827/- which was the amount claimed as expenditure on which, as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed at source. Receipted challans of having deposited tax at ₹ 6,49,547/- were placed before CIT(A). The CIT(A) being satisfied, deleted the addition. The Revenue carried the matter in appeal before the Tribunal, who also found that CIT(A) had rightly considered that tax had been deducted and deposited in the Government treasury and the Tribunal finding that the challan had already been placed by the assessee before the CIT(A), who had verified the same, therefore, dismissed the appeal of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be stated and considered, and in what manner TDS on it came to ₹ 6,23,605/- and how it is claimed by the assessee that he had deposited more amount at ₹ 6,49,547/- as against ₹ 6,23,605 and all claim was put forward before the CIT(A) and no opportunity was granted to the Assessing Officer to look into the said facts and, therefore, the Assessing Officer was the correct authority to have gone into the issue. He contended that the matter ought to have been restored to the Assess .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version