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ACIT, TDS Circle, Ahmedabad Versus Hazira Port Pvt Ltd

2015 (10) TMI 1423 - ITAT AHMEDABAD

Tds liability - CIT(A) treating the use of water front royalty u/s 194J against 194I by the A.O. - assessee filed additional evidences stating that the payments made are payable to Government of Gujarat, therefore, on these payments no tax was requir .....

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er. We direct the assessee to produce all the evidences and explanation before the Assessing Officer; thereafter, the Assessing Officer is directed to examine whether the assessee is at all responsible for deduction of tax at source. If he comes to t .....

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to be in default u/s 201(1) or 201(1A). - Decided in favour of assessee for statistical purposes. - ITA Nos.105 & 106/Ahd/2011 - Dated:- 22-5-2015 - G D Agrawal, Vice President And Rajpal Yadav, JM,JJ. For the Appellant : Shri B L Yadav, Sr. DR For t .....

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008-09. 2. The only ground raised in these two appeals by the Revenue reads as under:- ITA No.105/Ahd/2011 The Ld. CIT(A) erred in law as well as on facts of the case in deleting the order passed u/s 201(1A) of ₹ 52,62,188/- for A.Y. 2008-09 is .....

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der passed u/s 201(1A) of ₹ 2,02,10,805/- for A.Y. 2008-09 itrating the use of water front royalty u/s 194J of the Act against 194I of the Act by the A.O. 3. At the time of hearing before us, the ld. Counsel for the assessee referred to his app .....

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o Government of Gujarat. Therefore, on these payments no tax was required to be deducted being payment to Government. Therefore, the controversy raised in the Revenue s appeal whether the tax was required to be deducted u/s 194J or 194I is irrelevant .....

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e, on the other hand, objected to the admission of additional evidences and stated that this issue was never raised before the Assessing Officer. Therefore, instead of admitting the additional evidences, it would be appropriate if the orders of the a .....

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