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Documents citing Udaipur Distillery Co. Ltd. vs Joint Commissioner Of Income-Tax, ... on 17 February, 2006

Maharashtra Jeevan Pradhikaran,, ... vs Joint Commissioner Of Income-Tax, ... on 17 May, 2021

Similarly, Delhi Bench of the Tribunal in the case of Haryana Distillery Ltd. Vs. Joint Commissioner of Income Tax (supra.), the question arose whether since on filing belated returns/statements, Revenue had not suffered any loss because tax deducted was already deposited on time and there was mere technical or venial breach to provisions contained in Act for submitting return/statements of TDS. Therefore, penalty was not to be levied and question was answered in favour of the assessee.
Income Tax Appellate Tribunal - Pune Cites 20 - Cited by 0 - Full Document

Telangana State Medical Services ... vs Addl. Cit, Tds, Range-3, Vijayawada, ... on 6 September, 2021

Similarly, Delhi Bench of the Tribunal in the case of Haryana Distillery Ltd. Vs. Joint Commissioner of Income Tax (supra.), the question arose whether since on filing belated returns/statements, Revenue had not suffered any loss because tax deducted was already deposited on time and there was mere technical or venial breach to provisions contained in Act for submitting return/statements of TDS. Therefore, penalty was not to be levied and question was answered in favour of the assessee.
Income Tax Appellate Tribunal - Hyderabad Cites 22 - Cited by 0 - Full Document

M/S. Orissa State Co-Operative ... vs Dcit, Circle-4(1), Bhubaneswar on 17 May, 2018

Later, the Hon‟ble Supreme Court in the case of Udaipur 5 ITA No.378/2017 SahakariUpbhoktaThokBhandar Ltd vs CIT, 182 Taxman 287 (SC) has held that deduction is available in respect of income derived from the letting out of godowns and warehouses only where the purpose of letting is storage, processing or facilitating marketing of commodities. He observed that in the case of the assessee the rental income earned from letting out shops and office premises and, therefore, is not eligible for deduction u/s. 80P(2) of the Act and hence, disallowed deduction of Rs.15,52,966/-, which was enhanced in appeal by the CIT(A) to Rs.17,79,725/-.
Income Tax Appellate Tribunal - Cuttack Cites 9 - Cited by 0 - Full Document
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