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7 results for “TDS”+ Section 194C(7)clear

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Key Topics

Section 194C8Section 2018Section 201(1)6Section 40A(3)6TDS6Section 405Section 1954Section 2634Deduction4Section 9

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

In the result, the appeal of the assessee is partly allowed

ITA 30/AGR/2016[2010-11]Status: DisposedITAT Agra28 Oct 2025AY 2010-11

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

For Appellant: Shri Rajan Gupta, CAFor Respondent: Shri Shalenndra Shrivastava, Sr. DR
Section 194CSection 201Section 201(1)

7,50,231/- by treating the assessee as assessee in default for not deducting TDS under section 194C is hereby

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

3
Disallowance3
Addition to Income3

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

7 | P a g e salaries) chargeable under the I.T. Act in the case of non-residents only and not in the case of residents. Failure to deduct the tax under this Section may disentitle the payer to any allowance apart from prosecution under Section 276B. Thus, Section 195 imposes a statutory obligation on any person responsible for paying

M/S R.K. BAJPAI,AURAIYA vs. CIT -1, AGRA

In the result, the appeal is partly allowed

ITA 154/AGR/2016[2008-09]Status: DisposedITAT Agra16 May 2018AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenam/S R.K. Bajpai, Vs..Dcit,Circle-1, Dibiyapur, Auraiya. Agra. Panno.Aaffr8521G (Assessee) (Revenue)

Section 194CSection 263Section 40Section 40a

section 194C of the Act were not violated by the assessee. There was therefore no error in the order of the AO so as to cause prejudice to the Revenue and the revisionary proceedings-on this issue are therefore set aside.” 6. Qua the second issue, it has been held (page 25, para 12 of the order) by the Tribunal

M/S. EXECUTIVE ENGINEER CONSTRUCTION,ETAWAH vs. DCIT(TDS), AGRA

In the result, the appeal is allowed

ITA 207/AGR/2016[2011-12]Status: DisposedITAT Agra11 Oct 2017AY 2011-12

Bench: Shri A. D. Jain & Dr. Mitha Lal

Section 194CSection 201Section 201(1)

194C of the Act on an amount of Rs.3,27,460/- during the F.Y. 2011-12. It was also seen that the deductor had also not been filing quarterly statement of 24Q & 26Q for F.Y. 2011- 12 and hence, assessee had rendered itself liable to be treated as an assessee in default

SMT. NEETA SHARMA,AGRA vs. DCIT CENTRAL CIRCLE 1(1)(1), AGRA

In the result, the appeal is partly allowed

ITA 90/AGR/2017[2010-11]Status: DisposedITAT Agra27 Aug 2018AY 2010-11

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 234BSection 40Section 40A(3)

section 40A(3) of the Act. Grounds no. 1.1 and 1.2 are dismissed accordingly and addition of I.T.A No. 90/Agra/2017 6 Rs. 3,13,078/- is confirmed.” 4. The ld. Counsel for the assessee has contended that the ld. CIT(A) has erred in confirming the addition of Rs.3,13,078/-. 5. The ld. DR has placed strong reliance

ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 6/AGR/2016[2011-12]Status: DisposedITAT Agra26 Sept 2017AY 2011-12

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena

Section 194CSection 194HSection 271

194C / 194H on these payments. However, it was seen that neither the provision for any such payment was mentioned in the employment agreement of these employees nor such payments were debited under the head salary. Interestingly assessee has himself shown them as commission and deducted TDS on some of such payments treating the same as commission paid in his books

MOON NETWORK PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER TDS-1 AGRA, AGRA

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above

ITA 186/AGR/2025[2012-13]Status: DisposedITAT Agra28 Oct 2025AY 2012-13

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Rajendra Sharma, AdvocateFor Respondent: Shri Shailendra Srivastava, Sr.DR
Section 191Section 194CSection 194JSection 201Section 201(1)

194C of the Income-tax Act, 1961 (for short ‘the Act’) @ 2% while as per the Revenue, same was to be deducted u/s 194J @ 10%, on account of which the assessee was treated assessee in default for short deduction of TDS. He submitted that in this case, assessment u/s 201(1 )/201(1A) of the Act was completed