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1 - 10 of 19 (0.58 seconds)Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 194C in The Income Tax Act, 1961 [Entire Act]
Rajendra Singh Yadav vs I.T.O.Ward-4,Bhilwara on 14 May, 2013
10. Following the above decision, we set aside the
orders of the authorities below and direct the assessing
officer to follow the order of ITAT, Jaipur Bench in the case
of Shri Rajendra Yadav vs., ITO (supra), and in case of
disallowance under section 40(a)(ia) of the Income Tax Act,
1961, the same should be restricted to 30% only as against
100% because the amended provision is curative in nature
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ITA.No.6724/Del./2018 M/s. R.H. International
Ltd., New Delhi.
Assistant Commissioner Of Income Tax vs Naresh Kumar Aggarwal on 16 June, 2003
Reliance is placed on the jurisprudence laid down
by the Hon'ble Delhi High Court in the case of CIT
vs Naresh Kumar (2014) 362 ITR 256, their
22
ITA.No.6724/Del./2018 M/s. R.H. International
Ltd., New Delhi.
The Income Tax Act, 1961
The Finance Act, 2018
Anz Grindlays Bank vs Dy. Commissioner Of Income-Tax, ... on 29 August, 2003
and have made to remove the undue hardships to assessee
and accordingly should be applied retrospectively.
10.1. Learned Counsel for the Assessee further
submitted that deductees have filed their ITR under section
139(1) and have shown the same amount as income, which
have been offered to tax and have also paid the taxes
thereon. All the documentary evidences are available on
record. Learned Counsel for the Assessee relied upon
Judgment of the Hon'ble Calcutta High Court in the case of
Grindlays Bank vs., CIT (supra) and submitted that double
tax should not be recovered from the assessee. The Learned
CIT(A), however, noted that the provision contained in
second proviso to Section 40(a)(ia) is not applicable to the
case of the assessee because assessee had fully deducted
the TDS, but, did not deposit the same into the Government
account. However, assessee explained reasonable cause for
failure to comply with such provision, on which, Learned
CIT(A) admitted the additional evidences. In case the
deductees have also paid the taxes on such receipts and
offered the amount for taxation, it would certainly amount
36
ITA.No.6724/Del./2018 M/s. R.H. International
Ltd., New Delhi.