Search: condonation of delay

5 results for “condonation of delay”+ Section 197A(1)clear

Sorted by relevance

Nagpur89 Chennai72 Karnataka21 Mumbai7 Bangalore7 Cochin5 Jaipur5 Panaji3 Cuttack3 Jodhpur2 Kolkata2 Chandigarh1 Pune1

Key Topics

Section 4012 Section 194A9 Section 197A8 Section 206A8 Exemption5 Deduction5 TDS5 Condonation of Delay5 Section 194A(3)4

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

condone the delay and proceed to dispose of the appeals on merits. 3. We shall adjudicate first, the common issue raised in all appeals, namely, disallowance of interest payment for non- deduction of tax by invoking provisions of section 40(a)(ia) of the I.T.Act. The brief facts in relation to the above issue are as follows:- The assessee

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

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

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

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

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

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT,TDS, THIRUVANANTHAPURAM