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4 results for “TDS”+ Section 194Bclear

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Bangalore39 Mumbai16 Indore9 Delhi9 Chennai7 Panaji5 Kolkata4 Visakhapatnam4 Ahmedabad4 Cochin4 SC2 Jabalpur2 Pune2 Karnataka1 Amritsar1 Jaipur1 Agra1 Kerala1 Lucknow1 Telangana1

Key Topics

Section 271C10 Section 194B7 TDS4 Section 273B3 Section 2732 Penalty2

ITO, TDS, PALAKKAD, PALAKKAD vs. DISTRICT LOTTERY OFFICER PALAKKAD, PALAKKAD

In the result, both the captioned appeals of the revenue are allowed statistical purposes

ITA 314/COCH/2025[2014-15]Status: DisposedITAT Cochin13 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri. NoneFor Respondent: Smt. Leena Lal Snr. AR

Section 194B of the Income-tax Act, 1961 (relating to TDS on winnings from lotteries or games). As a result

ITO, TDS, PALAKKAD, PALAKKAD vs. DISTRICT LOTTERY OFFICER PALAKKAD, PALAKKAD

In the result, both the captioned appeals of the revenue are allowed statistical purposes

ITA 315/COCH/2025[2015-16]Status: DisposedITAT Cochin

13 Jun 2025

AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri. NoneFor Respondent: Smt. Leena Lal Snr. AR

Section 194B

Section 194B of the Income-tax Act, 1961 (relating to TDS on winnings from lotteries or games). As a result

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

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

ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR

Section 271CSection 273Section 273B

194B (coming under Chapter XVII-B) alone would constitute an instance where penalty can be imposed in 6 ITA No.96/Coch/2015. M/s.Vijaya Hospitality and Resorts Limited. terms of section 271C(1)(b) of the Act. Since there is no obscurity in the above provision, it is not for the court to read something more into it, contrary to the intent

M/S.MITHRA AGRICULTURAL PRODUCE COMPANY LTD,COCHIN vs. THE JT CIT(TDS), COCHIN

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

ITA 212/COCH/2015[2010-11]Status: DisposedITAT Cochin19 Sept 2017AY 2010-11

Bench: Shri P. K. Bansal & Shri George George K.

Section 115Section 194BSection 201Section 271BSection 271CSection 271C(1)Section 274

TDS) and the reply dated 29.02.2012 filed by the appellant are produced herewith and marked as Annexures A & B respectively. 7. In this connection, the adjudicating officer also failed to consider that Circular No.551 dated 23.01.1990 explaining the scope of new section 271C vide Para 16.5 clearly showed that the object of introducing the new section was to provide