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103 results for “TDS”+ Section 194Aclear

Sorted by relevance

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Key Topics

Section 4082Section 194A74TDS63Deduction56Addition to Income54Section 143(3)52Disallowance43Section 201(1)35Section 14A27Section 201

VIRUDHUNAGAR CENTRAL DISTRICT CO-OPERATIVE BANK,VIRUDHUNAGAR vs. ITO, VIRUDHUNAGAR

In the result, the appeals of the assessee for both the years are

ITA 2056/CHNY/2014[2013-14]Status: DisposedITAT Chennai09 Oct 2018AY 2013-14

Bench: Shri N.R.S. Ganesan, Shri Abraham P. George & Shri A.Mohan Alankamony] आयकर अपील सं./I.T.A. Nos.2055 & 2056/Chny/2014 "नधा"रण वष" /Assessment Years :2012-13 & 2013-2014. The Virudhunagar District Vs. The Income Tax Officer, Central Co-Operative Bank Ltd, Tds Ward, 104/1, Madurai Road, Virudhungar. Virudhunagar 626 001. [Pan Aaaau 0147N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. Sailendra Mamidi, PCIT
Section 194ASection 194A(3)Section 201

TDS ward, 104/1, Madurai Road, Virudhungar. Virudhunagar 626 001. [PAN AAAAU 0147N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. C. Maruthappan, C.A. अपीलाथ" क" ओर से/ Appellant by ""यथ" क" ओर से /Respondent by : Shri. Sailendra Mamidi, PCIT. सुनवाई क" तार"ख/Date of Hearing : 08-10-2018 : 09-10-2018 घोषणा क" तार"ख /Date of Pronouncement आदेश

Showing 1–20 of 103 · Page 1 of 6

19
Section 217
Section 194A(3)16

VIRUDHUNAGAR CENTRAL DISTRICT CO-OPERATIVE BANK,VIRUDHUNAGAR vs. ITO, VIRUDHUNAGAR

In the result, the appeals of the assessee for both the years are

ITA 2055/CHNY/2014[2012-13]Status: DisposedITAT Chennai09 Oct 2018AY 2012-13

Bench: Shri N.R.S. Ganesan, Shri Abraham P. George & Shri A.Mohan Alankamony] आयकर अपील सं./I.T.A. Nos.2055 & 2056/Chny/2014 "नधा"रण वष" /Assessment Years :2012-13 & 2013-2014. The Virudhunagar District Vs. The Income Tax Officer, Central Co-Operative Bank Ltd, Tds Ward, 104/1, Madurai Road, Virudhungar. Virudhunagar 626 001. [Pan Aaaau 0147N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. Sailendra Mamidi, PCIT
Section 194ASection 194A(3)Section 201

TDS ward, 104/1, Madurai Road, Virudhungar. Virudhunagar 626 001. [PAN AAAAU 0147N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. C. Maruthappan, C.A. अपीलाथ" क" ओर से/ Appellant by ""यथ" क" ओर से /Respondent by : Shri. Sailendra Mamidi, PCIT. सुनवाई क" तार"ख/Date of Hearing : 08-10-2018 : 09-10-2018 घोषणा क" तार"ख /Date of Pronouncement आदेश

THE LIC EMPLOYEES CO-OPERATIVE BANK LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, appeals filed by the assessee are stands allowed

ITA 825/CHNY/2017[2013-14]Status: DisposedITAT Chennai12 Jun 2017AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaraman

Section 194ASection 194A(1)Section 194A(3)Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)

TDS on the interest paid on the deposits by Co-operative societies involved in banking business. 5. We have considered the rival submissions. As it is noticed that the issues in the appeals are squarely covered by the decision of the Hon’ble Jurisdictional High Court (Madras) in the case of M/s.Coimbatore Central ITA Nos.823 to 826/Mds/2017 :- 3 -: Co-operative

THE LIC EMPLOYEES CO-OPERATIVE BANK LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, appeals filed by the assessee are stands allowed

ITA 824/CHNY/2017[2010-11]Status: DisposedITAT Chennai12 Jun 2017AY 2010-11

Bench: Shri George Mathan & Shri S. Jayaraman

Section 194ASection 194A(1)Section 194A(3)Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)

TDS on the interest paid on the deposits by Co-operative societies involved in banking business. 5. We have considered the rival submissions. As it is noticed that the issues in the appeals are squarely covered by the decision of the Hon’ble Jurisdictional High Court (Madras) in the case of M/s.Coimbatore Central ITA Nos.823 to 826/Mds/2017 :- 3 -: Co-operative

THE LIC EMPLOYEES CO-OPERATIVE BANK LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, appeals filed by the assessee are stands allowed

ITA 823/CHNY/2017[2009-10]Status: DisposedITAT Chennai12 Jun 2017AY 2009-10

Bench: Shri George Mathan & Shri S. Jayaraman

Section 194ASection 194A(1)Section 194A(3)Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)

TDS on the interest paid on the deposits by Co-operative societies involved in banking business. 5. We have considered the rival submissions. As it is noticed that the issues in the appeals are squarely covered by the decision of the Hon’ble Jurisdictional High Court (Madras) in the case of M/s.Coimbatore Central ITA Nos.823 to 826/Mds/2017 :- 3 -: Co-operative

THE LIC EMPLOYEES CO-OPERATIVE BANK LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, appeals filed by the assessee are stands allowed

ITA 826/CHNY/2017[2014-15]Status: DisposedITAT Chennai12 Jun 2017AY 2014-15

Bench: Shri George Mathan & Shri S. Jayaraman

Section 194ASection 194A(1)Section 194A(3)Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)

TDS on the interest paid on the deposits by Co-operative societies involved in banking business. 5. We have considered the rival submissions. As it is noticed that the issues in the appeals are squarely covered by the decision of the Hon’ble Jurisdictional High Court (Madras) in the case of M/s.Coimbatore Central ITA Nos.823 to 826/Mds/2017 :- 3 -: Co-operative

METTUR MUNICIPALITY,SALEM vs. ITO (TDS), SALEM

In the result both the appeals of the assessee are allowed

ITA 759/CHNY/2025[2024-25]Status: DisposedITAT Chennai12 Aug 2025AY 2024-25

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 758 & 759/Chny/2025 धनिाारण वर्ा / Assessment Year: 2023-24, 2024-25 Mettur Municipality Income Tax Officer (Tds) Salem. Municipality Office Road, Mettur Dam, Vs. Salem – 636 401. Tamil Nadu [Pan: Aaalm2764R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. S. Bhupendran, Advocate. प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 04.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 12.08.2025

For Appellant: Shri. S. Bhupendran, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 194ASection 194A(3)(iii)Section 201

TDS [Page Nos.163 to 182 of Paper-book for AY 2023-24, Page Nos.231 to 250 of Paper-book for AY 2024-25]; 35. The Bangalore ITAT discussed the shareholding of KUIDFC only in so far as applicability of Section 194A

METTUR MUNICIPALITY,SALEM vs. ITO (TDS) , SALEM

In the result both the appeals of the assessee are allowed

ITA 758/CHNY/2025[2023-24]Status: DisposedITAT Chennai12 Aug 2025AY 2023-24

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 758 & 759/Chny/2025 धनिाारण वर्ा / Assessment Year: 2023-24, 2024-25 Mettur Municipality Income Tax Officer (Tds) Salem. Municipality Office Road, Mettur Dam, Vs. Salem – 636 401. Tamil Nadu [Pan: Aaalm2764R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. S. Bhupendran, Advocate. प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 04.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 12.08.2025

For Appellant: Shri. S. Bhupendran, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 194ASection 194A(3)(iii)Section 201

TDS [Page Nos.163 to 182 of Paper-book for AY 2023-24, Page Nos.231 to 250 of Paper-book for AY 2024-25]; 35. The Bangalore ITAT discussed the shareholding of KUIDFC only in so far as applicability of Section 194A

SUBBULAKSHMI SIVATHANU,CHENNAI vs. ITO, NON CORP WARD 10(4), CHENNAI

In the result, appeal filed for both assessment years are treated as allowed for statistical purposes

ITA 293/CHNY/2019[2015-16]Status: DisposedITAT Chennai11 Jan 2023AY 2015-16

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 278/Chny/2019 & 334/Chny/2020 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Muthian Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Aalps-4719-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 293/Chny/2019 िनधा"रण वष" / Assessment Year: 2015-16 Subbulakshmi Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Apzps-2667-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Muthian Sivathanu, Assessee ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal. Jcit सुनवाई क" तारीख/Date Of Hearing : 02.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

For Appellant: Shri. Muthian Sivathanu, AssesseeFor Respondent: Shri. D. Hema Bhupal. JCIT
Section 143(3)Section 194ASection 2Section 40

TDS u/s. 194A of the Act. 6. The Ld. DR, on the other hand referring to decision of ITAT, Mumbai, submitted that the definition of interest as per section

SHRI MUTHIAN SIVATHANU,,CHENNAI vs. ITO, NCW - 10 (4),, CHENNAI

In the result, appeal filed for both assessment years are treated as allowed for statistical purposes

ITA 334/CHNY/2020[2016-17]Status: DisposedITAT Chennai11 Jan 2023AY 2016-17

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 278/Chny/2019 & 334/Chny/2020 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Muthian Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Aalps-4719-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 293/Chny/2019 िनधा"रण वष" / Assessment Year: 2015-16 Subbulakshmi Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Apzps-2667-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Muthian Sivathanu, Assessee ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal. Jcit सुनवाई क" तारीख/Date Of Hearing : 02.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

For Appellant: Shri. Muthian Sivathanu, AssesseeFor Respondent: Shri. D. Hema Bhupal. JCIT
Section 143(3)Section 194ASection 2Section 40

TDS u/s. 194A of the Act. 6. The Ld. DR, on the other hand referring to decision of ITAT, Mumbai, submitted that the definition of interest as per section

MUTHIAN SIVATHANU,CHENNAI vs. ITO NON CORPORATE WARD 10(4), CHENNAI

In the result, appeal filed for both assessment years are treated as allowed for statistical purposes

ITA 278/CHNY/2019[2015-16]Status: DisposedITAT Chennai11 Jan 2023AY 2015-16

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 278/Chny/2019 & 334/Chny/2020 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Muthian Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Aalps-4719-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 293/Chny/2019 िनधा"रण वष" / Assessment Year: 2015-16 Subbulakshmi Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Apzps-2667-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Muthian Sivathanu, Assessee ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal. Jcit सुनवाई क" तारीख/Date Of Hearing : 02.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

For Appellant: Shri. Muthian Sivathanu, AssesseeFor Respondent: Shri. D. Hema Bhupal. JCIT
Section 143(3)Section 194ASection 2Section 40

TDS u/s. 194A of the Act. 6. The Ld. DR, on the other hand referring to decision of ITAT, Mumbai, submitted that the definition of interest as per section

M.V.A.SEETHARAMA RAJU,CHENNAI vs. DCIT NON CORPORATE CIRCLE 2, CHENNAI

In the result, appeal filed by the assessee is partly allowed

ITA 795/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jan 2022AY 2013-14

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.795/Chny/2019 ("नधा"रणवष" / Assessment Year: 2013-14) Vs Deputy Commissioner Of Income Mr. M.V.A. Seetharama Raju, Tax, Flat No.32, Rishikesh Apartments, Non-Corporate Circle-2, 38, G.N.Chetty Road, T.Nagar, Chennai. Chennai-600 017. Pan: Agopr 1931M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. I.P.Roopa, JCIT
Section 139Section 192Section 201Section 40

TDS as per provisions of section 194A of the Act @ 10%, but not TDS @ 2% as applicable to contractors and sub-contractors

INDIAN OVERSEAS BANK,CHENNAI vs. DCIT,LTU(2), CHENNAI

Accordingly, this ground of Revenue is dismissed

ITA 203/CHNY/2023[2017-18]Status: DisposedITAT Chennai31 Dec 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.661/Chny/2019, 202 & 203/Chny/2023 (िनधा"रणवष" / Assessment Years: 2015-16, 2016-17 & 2017-2018) Indian Overseas Bank, Vs. The Assistant Commissioner Of 763, Anna Salai, Income Tax, Chennai 600 002. Ltu (2) Chennai. आयकरअपील सं./ Ita Nos.914/Chny/2019, 253 & 254/Chny/2023 (िनधा"रणवष" / Assessment Years: 2015-16, 2016-17&2017-2018) The Assistant Commissioner Of Vs. Indian Overseas Bank, Income Tax, 763, Anna Salai, Ltu (2) Chennai 600 002. Chennai. [Pan: Aaaci 1223J] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. C. Naresh, C.A., Department By : Shri. A. Sasikumar, Irs. Cit. सुनवाई क" तार"ख/Date Of Hearing : 14.11.2024 घोषणा क" तार"ख /Date Of Pronouncement : 31.12.2024

For Appellant: Shri. C. Naresh, C.AFor Respondent: Shri. A. Sasikumar, IRS. CIT
Section 115JSection 143(2)Section 14ASection 14A(2)Section 250Section 36(1)(vii)Section 36(1)(viia)

section 194A, deals with such entities. The said clause reads as under:- iii) to such income credited or paid to- (a) any banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies, or any co-operative society engaged in carrying on the business of banking (including a co-operative land mortgage bank), or (b) any financial corporation

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. GOVINDA RAJULU SRINIVASAN, SALEM

In the result, appeal of the Revenue stands dismissed

ITA 1245/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Bhupendran, AdvocateFor Respondent: Mrs.C. Yamuna, CIT
Section 147Section 148Section 40Section 40A(3)

TDS Statement – 131249 Interest other than interest on securities (Section 194A) TDS Statement - 50780 Insurance commission (Section 194D) The assessee

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1274/CHNY/2025[2017]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

TDS under the provisions of section 194A read with section 40(a)(ia) of the Act. The facts relating to this

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1312/CHNY/2025[2017-18]Status: DisposedITAT Chennai14 Jan 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

TDS under the provisions of section 194A read with section 40(a)(ia) of the Act. The facts relating to this

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1561/CHNY/2025[2016]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

TDS under the provisions of section 194A read with section 40(a)(ia) of the Act. The facts relating to this

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1311/CHNY/2025[2016-17]Status: DisposedITAT Chennai14 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

TDS under the provisions of section 194A read with section 40(a)(ia) of the Act. The facts relating to this

COONOOR COOPERATIVE URBANK BANK LIMITED,COONOOR vs. DCIT,, OOTY

In the result, the appeal of the assesseein ITA No

ITA 228/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Aug 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.228/Chny/2023 (िनधा"रणवष" / Assessment Year: 2014-2015) Coonoor Co-Operative Urban Bank Vs. The Deputy Commissioner Of Limited, Income Tax, No.15, Mount Road, Circle I, Coonoor. Ooty. [Pan: Aaaac 0793M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Miss N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent By : Shri. Arv Srinivasan, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 27.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Miss N.V. Lakshmi, AdvocateFor Respondent: Shri. ARV Srinivasan, IRS, Addl. CIT
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 194ASection 36Section 40

TDS at applicable rate. (iv) Disallowance of Rs.48,76,149/- being contribution unrecognized staff provident fund by employee. (v) Disallowance u/s.40 (a)(ia) of Rs.4,82,97,933/- interest paid on various deposits for want of Tax Deduction at source on ground of applicability of Section 194A

KHAZANA JEWLLERY PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the results, orders of the lower authorities for all the 20

ITA 1832/CHNY/2014[2012-13]Status: DisposedITAT Chennai12 Oct 2017AY 2012-13

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A.Nos.1829, 1830, 1831, 1832 & 1833/Mds/2014 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11, 2011-12, 2012-13 & 2013-2014. M/S. Khazana Jewellery Vs. The Assistant Commissioner Private Limited, Of Income Tax, No.252-A, T.T.K. Road, Tds Circle I, Alwarpet, Chennai. Chennai 600 018. [Pan Aaack 2564Q ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. Awyit Rakshit, IRS, JCIT
Section 194ASection 2Section 201Section 201(1)

Sections applied by the ld. Assessing Officer to hold that assessee was liable to deduct TDS on such incentives or what was termed by the assessee as discount, are 194A