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14 results for “TDS”+ Section 194Aclear

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Key Topics

Section 4031 TDS13 Deduction13 Addition to Income10 Section 143(3)9 Disallowance9 Depreciation8 Section 194A7 Section 250(6)7 Section 14A(3)

THE JHINGRAN COOP MULTIPURPOSE SERVICE SOCIETY LIMITED,NAWANSHAHR vs. INCOME TAX OFFICER ( TDS), JALANDHAR

ITA 64/ASR/2023[2015-16]Status: DisposedITAT Amritsar20 Jun 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Shri Rakesh Joshi, AdvocateFor Respondent: Shri Pardeep Kumar, Sr. DR

Section 194ASection 194A(3)(v)Section 201Section 201(1)Section 80P

TDS on the amount paid by a co-operative society to its member. The said section is reproduced hereunder:- “Section 194A

SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

7

In the result, the appeal of the assessee bearing ITA No

ITA 123/ASR/2022[2015-16]Status: DisposedITAT Amritsar27 Dec 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 154Section 205Section 250

194A, Section 194B, Section 194BB, Section 194C, Section 194D, Section 194E, Section 194EE, Section 194F, Section 194G, Section 194H, Section 194-I, Section 194J, Section 194K, Section 195, Section 196A, Section 196B, Section 196C and Section 196D, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that

MR. TIRLOK NATH MAHAJAN,LUDHIANA vs. INCOME TAX OFFICER, JAMMU

In the result, the appeal of the assesse is allowed for statistical

ITA 47/ASR/2023[2011-12]Status: DisposedITAT Amritsar20 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gaurav Sharma, CAFor Respondent: Sh. Pradeep Kumar, Sr. DR

Section 194ASection 271(1)Section 271(1)(c)

Section 271(1)(c) of the Act without appreciating the facts of the case. The Ld. AR submitted that in the quantum appeal, the Ld. CIT(A) has accepted the facts regarding the filing of computation of income showing the interest income of Rs.10, 78,701 with the details of TDS deducted of Rs. 1,07,870/- u/s 194A

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

The appeals are dismissed

ITA 298/ASR/2014[2009-10]Status: DisposedITAT Amritsar03 Jan 2018AY 2009-10

Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 298/(Asr)/2014 Assessment Year: 2009-10 Pan: Aaact6167G Dy. C. I. T., Vs. M/S. The Jammu & Kashmir Circle-1, 2Nd Floor Aayakar Bank Ltd., Corporate Head Bhawan, Railhead Complex, Quarters, M. A. Road, Jammu. Srinagar. (Appellant) (Respondent)

For Appellant: Sh. S. S. Kanwal (D. R.)For Respondent: Written Submissions

Section 14ASection 40Section 40a

section 194A(3)(iii)(f) of the Act and as per notification, the Jammu Development Authority is a creation of J & K Development Act and satisfies the condition at Entry No.39 of the said notification and we hold that no tax was deductible on accrued interest on FDRs of Jammu Development Authority with J & K Bank Ltd. Keeping in view

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt income. I.T.A. No. 790/Asr/2017 6 & Others appeals 5. On the other hand the assessee filed appeal in relation to addition for disallowance

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt income. I.T.A. No. 790/Asr/2017 6 & Others appeals 5. On the other hand the assessee filed appeal in relation to addition for disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt income. I.T.A. No. 790/Asr/2017 6 & Others appeals 5. On the other hand the assessee filed appeal in relation to addition for disallowance

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt income. I.T.A. No. 790/Asr/2017 6 & Others appeals 5. On the other hand the assessee filed appeal in relation to addition for disallowance

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt income. I.T.A. No. 790/Asr/2017 6 & Others appeals 5. On the other hand the assessee filed appeal in relation to addition for disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt income. I.T.A. No. 790/Asr/2017 6 & Others appeals 5. On the other hand the assessee filed appeal in relation to addition for disallowance

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt income. I.T.A. No. 790/Asr/2017 6 & Others appeals 5. On the other hand the assessee filed appeal in relation to addition for disallowance

THE GURDASPUR CENTRAL COOP BANK LTD,GURDASPUR vs. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE- VI,, PATHANKOT

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 681/ASR/2017[2014-15]Status: DisposedITAT Amritsar24 May 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 681/Asr/2017 (And Stay Application No. 01/Asr/2018) Assessment Year: 2014-15

For Appellant: Sh. Vinamar Gupta & Vibhore Gupta (CAs.)For Respondent: Smt. Prabhjot Kaur CIT (D.R.)

Section 143(3)Section 194ASection 40Section 44A

section 194A providing saving to the provision under specific circumstances and, submitting, on that basis, that no disallowance u/s. 40(a)(ia) is called for: Particulars Amount (Rs.) Total Interest paid 394488470 Interest not disallowed -8172420 Total Interest disallowed 386,316,050 Saving Account Interest 128,724,577 RD Interest 1,705,554 FDR Interest below

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -IV, KAPURTHALA vs. M/S PUNJAB GRAMIN BANK, KAPURTHALA

ITA 731/ASR/2017[2014-15]Status: DisposedITAT Amritsar05 Apr 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Ravish Sood

For Appellant: Shri Ranjan Sehgal, A.RFor Respondent: Smt. Parvinder Kaur, C.I.T, D.R

Section 143(3)Section 260ASection 36(1)(viia)Section 40Section 43B

section 36(1)(viia) only provision for bad and doubtful debts was allowable as deduction. 6. That while allowing the relief of Rs. 3,53,47,000/-, Ld. CIT(A) has failed to appreciate that it was a contingent liability and was not allowable as business expenditure. The P a g e | 3 ITA No. 784 & 731/Asr./2017

MR RUDER MANI WALIA,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (3), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 257/ASR/2022[2017-18]Status: DisposedITAT Amritsar17 Jul 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.257/Asr/2022 Assessment Year: 2017-18

Section 10Section 143(1)Section 194DSection 2(14)Section 2(47)Section 250oSection 48

section 10) is on the assessee. 6.3) The appellant has also shown income from other sources at Rs.1,49,497/-, separately. Based on 26AS, the CPC has adopted the income from other sources at Rs.48,29,353/-. All the relevant facts are given as under: (i) 26AS Details. (ii) ITR filed and details of TDS on income. (iii) Adjustments