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

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Key Topics

Section 2017Section 194C4Section 201(1)4Section 1954Section 93TDS3Section 194J2Section 1912Deduction2

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

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

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