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“section 194A interest”

TDS / TCSSection 194ASection 194A2 judgments

SHREE UMIYA CO-OP. CREDIT SOCIETY LTD.,MEHSANA vs. THE DY.CIT, CIRCLE- GANDHINAGAR, GANDHINAGAR

In the result, ITA No.56/Ahd/2025 for A

ITA 57/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2020-21

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

Section 139Section 194ASection 250Section 80Section 80P(2)(d)

Rs.83,48,908/- and cash transactions found in The Surat Mercantile Bank amounting to Rs.80,00,000/-. As per TDS statement under Section 194A interest received other than interest on securities was Rs.2,38,578/-. The Assessing Officer observed that the interest income earned from these Institutions was claimed

SHREE UMIYA CO-OP. CREDIT SOCIETY LTD.,MEHSANA vs. THE DY.CIT, CIRCLE GANDHINAGAR, GANDHINAGAR

In the result, ITA No.56/Ahd/2025 for A

ITA 56/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2016-17

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

Section 139Section 194ASection 250Section 80Section 80P(2)(d)

Rs.83,48,908/- and cash transactions found in The Surat Mercantile Bank amounting to Rs.80,00,000/-. As per TDS statement under Section 194A interest received other than interest on securities was Rs.2,38,578/-. The Assessing Officer observed that the interest income earned from these Institutions was claimed