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35 results for “TDS”+ Section 194Aclear

Sorted by relevance

Mumbai285 Delhi128 Nagpur105 Chandigarh94 Chennai63 Bangalore60 Jaipur46 Ahmedabad35 Hyderabad31 Pune29 Kolkata24 Visakhapatnam19 Cochin18 Panaji13 Rajkot12 Raipur12 Jodhpur10 Surat8 SC8 Indore6 Jabalpur5 Cuttack5 Ranchi4 Lucknow4 Allahabad3 Patna3 Amritsar3 Guwahati2

Key Topics

Section 80P(2)(d)121 Section 80P41 Section 26335 Section 4032 Deduction26 Section 143(3)24 Addition to Income22 Disallowance21 TDS19 Section 194A

HUBTOWN BUS TERMINAL (AHMEDABAD) PRIVATE LIMITED,AHMEDABAD vs. DCIT CIRCLE(TDS), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 732/AHD/2025[2015-2016]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2015-2016

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Pavan Ved, ARFor Respondent: Shri Abhijit, Sr. DR

Section 133ASection 194Section 201

TDS deducted under sections 194A and 195 of the Act. The CIT(Appeals) observed that the CBDT Circular relied upon

SHREE HARI ENTERPRISE ,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is partly allowed in the\nfollowing terms:\n\ni) Issue No

Showing 1–20 of 35 · Page 1 of 2

18

Revision u/s 26312

ITA 822/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2018-19

For Appellant: Shri Sanjay R. Shah, ARFor Respondent: Shri V. Nandakumar, CIT-DR

Section 143(3)Section 194Section 194JSection 263

TDS on professional payments and the valuation of closing stock, stating that the AO had already examined these issues.", "result": "Partly Allowed", "sections": [ "263", "143(3)", "142(1)", "194-I", "194J", "40(a)(ia)", "68", "194A

GRINDLY GASES & PETROCHEMICALS P. LTD.,VADODARA vs. THE JT. CIT, TDS RANGE, VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1388/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Grindly Gases & Petrochemicals P. Ltd. The Jcit, Tds Range 303, B.N. Chambers Vadodara. R.C. Dutt Road Vadodara 390 007. Pan : Aaaccs 7129 F (Applicant) (Responent) Assessee By : None : Shri Arvind Kumbhara, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 22/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/09/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: None

Section 194ASection 271CSection 274

TDS along with interest. The penalty order under section 271C proceeds on the footing that the assessee failed to deduct tax at source on interest of Rs. 42,51,571/- under section 194A

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. DY.COMM. OF INCOME TAX, CIRCLE-1(2), VADODARA

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

ITA 353/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Kinjal Shah, ARFor Respondent: Shri Rignesh Das, Sr.DR

Section 143(3)Section 40Section 43BSection 68Section 69

TDS on these payments, as required under Section 194A of the Act. The details of such amounts are: Name of Lender

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. INCOME TAX OFFICER, WARD-1(2)(4), VADODARA

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

ITA 354/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Kinjal Shah, ARFor Respondent: Shri Rignesh Das, Sr.DR

Section 143(3)Section 40Section 43BSection 68Section 69

TDS on these payments, as required under Section 194A of the Act. The details of such amounts are: Name of Lender

THE BAVLA GROUP SEVA SAHAKAR MANDALI LTD,BAVLA, AHMEDABAD vs. ITO, WARD 3(2)(5), AHMEDABAD, AMBAWADI, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2165/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P D Shah, A.RFor Respondent: Shri Ravindra, Sr. DR

Section 194ASection 194A(3)(v)Section 80PSection 80P(2)(d)

section 194A (3) of the Act, it appears that it provides for exemption from deducting Tax Deducted at Source ['TDS

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)

TDS on interest other than interest on securities, under Section 194A, aggregating gross amount to Rs.3,58,97,486/- for A.Y. 2016-17. The assessee

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)

TDS on interest other than interest on securities, under Section 194A, aggregating gross amount to Rs.3,58,97,486/- for A.Y. 2016-17. The assessee

MEHSANA TALUKA MADHYAMIK TEACHARS CREDIT AND CONSUMERS SAHAKARI MANDALI,MEHSANA vs. ITO, WARD-2, MEHSANA PRESENTLY WARD-1, MEHSANA, MEHSANA

In the result, both the appeals of the assessee are allowed

ITA 1728/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2015-16

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehal Doshi, A.RFor Respondent: Shri Abhijit, Sr. DR

Section 143(1)(a)Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

MEHSANA TALUKA MADHYAMIK TEACHARS CREDIT AND CONSUMERS SAHAKARI MANDALI,MEHSANA vs. ITO, WARD-2, MEHSANA PRESENTLY WARD-1, MEHSANA, MEHSANA

In the result, both the appeals of the assessee are allowed

ITA 1923/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehal Doshi, A.RFor Respondent: Shri Abhijit, Sr. DR

Section 143(1)(a)Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

NAVJIVAN (KALYAN) CO.OP. HOS. SCO. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 70/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2018-19

Bench: Dr.B.R.R. Kumarms. Suchitra Kamble

For Appellant: Shri B T Thakkar, ARFor Respondent: Adjournment Application filed

Section 143(1)Section 250Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(2)(f)Section 80P(4)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

ITO MEHSANA WARD 5 KADI, KADI vs. THE GOZARIA PEOPLES CO OPERATIVE CREDIT SOCIETY LIMITED, GOZARIA

Appeal is dismissed

ITA 1819/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumari.Ta. No.1819/Ahd/2024 (Assessment Year: 2018-19) The Income Tax Officer, Vs. The Gozaria Peoples Co- Mehsana Ward 5, Operative Credit Society Kadi. Limited, Gozaria 2, Main Bazar At Gozaria Ta. Mehsana Dist. Mehsana-383825 [Pan No.Aaajt1283G] (Appellant) .. (Respondent) Appellant By : Shri B K Patel, Ar Respondent By: Smt. Trupti Patel, Sr. Dr

For Appellant: Shri B K Patel, ARFor Respondent: Smt. Trupti Patel, Sr. DR

Section 194A(3)(v)Section 263Section 68Section 80PSection 80P(2)(d)Section 80P(4)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

THE SATTAVIS PATIDAR SAMAJ CO.OP. CREDIT AND VIVIDHLAXI SEVA SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-5, PATAN

In the result, the appeal of the assessee is allowed

ITA 1477/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2017-18

Bench: Dr.Brr Kumarshri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri VK Mangla, Sr.DR

Section 194ASection 194A(3)(v)Section 263Section 80PSection 80P(2)(d)Section 80P(4)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. THE GUJARAT STATE CO. OP. HOUSING FINANCE CORPORATION LTD, AHMEDABAD

The appeals of the Revenue are hereby dismissed

ITA 924/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA

Section 143(3)Section 263Section 80PSection 80P(2)(d)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. THE GUJARAT STATE CO. OP. HOUSING FINANCE CORPORATION LTD, AHMEDABAD

The appeals of the Revenue are hereby dismissed

ITA 923/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA

Section 143(3)Section 263Section 80PSection 80P(2)(d)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. THE GUJARAT STATE CO. OP. HOUSING FINANCE CORPORATION LTD, AHMEDABAD

The appeals of the Revenue are hereby dismissed

ITA 925/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA

Section 143(3)Section 263Section 80PSection 80P(2)(d)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

THE ORCHID HEIGHTS CO.OP HOUSING SERVICE SOCIETY LIMITED,AHMEDABAD vs. ITO, WARD-3(3)(5), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 26/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Jul 2025AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice- & Ms Suchitra Kamblethe Orchid Heights Co-Op Income Tax Officer, Vs. Housing Service Society Ward-3(3)(5), Limited, Ahmedabad. Applewood Township, Nr. Shantipura Circle, Ahmedabad-382210.. [Pan :Aagat8437 K] (Appellant) .. (Respondent) Appellant By : Shri M J Ranpura, Ar Respondent By: Shri Suresh Chand Meena, Sr. Dr Date Of Hearing 03.07.2025 Date Of Pronouncement 09.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:- Delay Condoned This Appeal Is Filed By The Assessee Against The Appellate Order Dated 29.04.2024 Passed By The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, Relating To The Assessment Year 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeals:

For Appellant: Shri M J Ranpura, ARFor Respondent: Shri Suresh Chand Meena, Sr. DR

Section 194ASection 194A(3)(v)Section 263Section 80PSection 80P(2)(d)Section 80P(4)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

RATNESHWARI CO.OP.CREDIT SOCIETY LTD.,,MEHSANA vs. THE ACIT., PATAN CIRCLE,, PATAN

The appeal of the assessee is hereby allowed

ITA 1409/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad29 Nov 2024AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice-

For Appellant: Shri SN Divatia, AR & Shri Samir Vora, ARFor Respondent: Ms. Neeju Gupta, Sr DR

Section 194A(3)(v)Section 250Section 263Section 80PSection 80P(2)(d)Section 80P(4)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

SHREE SARVODAYA SAHAKARI MANDALI LTD.,VADODARA vs. NFAC, DELHI PRESENT JURISDICTION THE DY. CIT, CICLE-2(1)(1), VADODARA

In the result, both the appeals of the assessee are allowed

ITA 1348/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2016-17

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR

Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on ITA No.1348 & 1349/Ahd/2024 Asst.Years 2016-17 & 2017-18 - 6– securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS

SHREE SARVODAYA SAHAKARI MANDALI LTD.,VADODARA vs. NFAC, DELHI PRESENT JURISDICTION THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, both the appeals of the assessee are allowed

ITA 1349/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2017-18

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR

Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on ITA No.1348 & 1349/Ahd/2024 Asst.Years 2016-17 & 2017-18 - 6– securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS