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5 results for “TDS”+ Section 194A(3)(viia)clear

Sorted by relevance

Mumbai118 Chandigarh51 Chennai31 Bangalore27 Karnataka26 Amritsar7 Delhi6 Visakhapatnam5 Cuttack5 Cochin5 Kolkata4 Telangana3 Panaji1 Kerala1 SC1 Jaipur1 Pune1 J&K1

Key Topics

Section 4015 Section 194A11 Section 197A8 Section 206A8 Deduction5 TDS5 Section 194A(3)4 Section 139A4 Exemption4 Disallowance

M/S.VENNALA SERVICE CO-OP BANK LTD,ERNAKULAM vs. THE ITO, KOCHI

In the result the appeal filed by the assessee was rejected by the CIT(A) for assessment year under consideration

ITA 129/COCH/2020[2011-12]Status: DisposedITAT Cochin05 Oct 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri.Amaljith P.J., CAFor Respondent: Sri.Shantom Bose, CIT-DR

Section 147Section 154Section 19Section 194ASection 194A(3)(v)Section 2(19)Section 234ASection 250Section 40Section 80P

4

Condonation of Delay4

section 194A(3)(v) and 194A(3)(viia)(a), the appellant is not liable to deduct TDS on interest payments

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 386/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

194A(3) of the Act, the limit of Rs.10,000 is to be computed with respect to payment made to a deductee by the branch of the Bank and not by account wise. C. A deductee who fulfills the conditions specified in the section 197A of the Act may seek exemption from TDS on the interest payment received from

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 388/COCH/2018[2013-14]Status: DisposedITAT Cochin04 Sept 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

194A(3) of the Act, the limit of Rs.10,000 is to be computed with respect to payment made to a deductee by the branch of the Bank and not by account wise. C. A deductee who fulfills the conditions specified in the section 197A of the Act may seek exemption from TDS on the interest payment received from

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 387/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Sept 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

194A(3) of the Act, the limit of Rs.10,000 is to be computed with respect to payment made to a deductee by the branch of the Bank and not by account wise. C. A deductee who fulfills the conditions specified in the section 197A of the Act may seek exemption from TDS on the interest payment received from

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 389/COCH/2018[2014-15]Status: DisposedITAT Cochin04 Sept 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

194A(3) of the Act, the limit of Rs.10,000 is to be computed with respect to payment made to a deductee by the branch of the Bank and not by account wise. C. A deductee who fulfills the conditions specified in the section 197A of the Act may seek exemption from TDS on the interest payment received from