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9 results for “TDS”+ Section 194A(3)(iii)clear

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Key Topics

Section 4028Deduction9TDS9Addition to Income9Depreciation8Disallowance8Section 250(6)7Section 143(3)7Section 14A(3)7Section 36

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

3 of the Insurance Regulatory and Development Authority of India (Unit Linked Insurance Products) Regulations, 2019 issued by the Insurance Regulatory and Development Authority under the Insurance Act, 1938 (4 of 1938) and the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999);] As per section 194DA: Payment in respect of life insurance policy. 194DA. Any person responsible

7
Section 483
Section 143(1)2

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

194A(3)(iii)(f) of the Income Tax Act, 1961, no tax was required to be deducted on interest on deposit paid to a corporation, incorporated under State Act. It has been argued before me that the issue is squarely covered by the orders of Hon'ble ITAT, Amritsar bench passed against the orders of ITO, TDS, Jammu in respect

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

194A(3)(iii)(f) of the Income Tax Act, 1961, no tax was required to be deducted on interest on deposit paid to a corporation, incorporated under State Act. It has been argued before me that the issue is squarely covered by the orders of Hon'ble ITAT, Amritsar bench passed against the orders of ITO, TDS, Jammu in respect

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

194A(3)(iii)(f) of the Income Tax Act, 1961, no tax was required to be deducted on interest on deposit paid to a corporation, incorporated under State Act. It has been argued before me that the issue is squarely covered by the orders of Hon'ble ITAT, Amritsar bench passed against the orders of ITO, TDS, Jammu in respect

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

194A(3)(iii)(f) of the Income Tax Act, 1961, no tax was required to be deducted on interest on deposit paid to a corporation, incorporated under State Act. It has been argued before me that the issue is squarely covered by the orders of Hon'ble ITAT, Amritsar bench passed against the orders of ITO, TDS, Jammu in respect

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

194A(3)(iii)(f) of the Income Tax Act, 1961, no tax was required to be deducted on interest on deposit paid to a corporation, incorporated under State Act. It has been argued before me that the issue is squarely covered by the orders of Hon'ble ITAT, Amritsar bench passed against the orders of ITO, TDS, Jammu in respect

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

194A(3)(iii)(f) of the Income Tax Act, 1961, no tax was required to be deducted on interest on deposit paid to a corporation, incorporated under State Act. It has been argued before me that the issue is squarely covered by the orders of Hon'ble ITAT, Amritsar bench passed against the orders of ITO, TDS, Jammu in respect

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

194A(3)(iii)(f) of the Income Tax Act, 1961, no tax was required to be deducted on interest on deposit paid to a corporation, incorporated under State Act. It has been argued before me that the issue is squarely covered by the orders of Hon'ble ITAT, Amritsar bench passed against the orders of ITO, TDS, Jammu in respect

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