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77 results for “TDS”+ Exemptionclear

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Key Topics

Section 801A63 Section 4057 Addition to Income52 Disallowance45 TDS39 Deduction37 Section 201(1)24 Exemption24 Section 15423 Section 194A

MR. MANOJ KUMAR NAYAK,BHUBANESWAR vs. DDIT, INTERNATIONAL TAXATION, BHUBANESWAR, BHUBANESWAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 389/CTK/2014[2011-12]Status: DisposedITAT Cuttack17 May 2018AY 2011-12

For Appellant: Shri S.C.Bhadra, ARFor Respondent: Shri S.C.Mohanty, DR

Section 143(1)Section 154(2)

TDS. From this it is clearly apparent that the salary income is exempt from income tax. c. The figure of total

SMT. RANJITA NAYAK,BHUBANESWAR vs. DCIT, CIRCLE-2(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal filed by the assessee is allowed partly for statistical purposes

ITA 25/CTK/2015[2010-11]Status: DisposedITAT Cuttack

Showing 1–20 of 77 · Page 1 of 4

23

09 Nov 2017

AY 2010-11

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.25/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Smt. Ranjita Nayak, Vs. The Dcit, Circle-2(2), At-Plot No.270A, Sahid Nagar, Bhubaneswar Bhubaneswar-751007, District-Khurda, Odisha स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Adopn 2618 Q (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR

Section 139(1)Section 194Section 194CSection 40

exemption from TDS from the payments made by the persons to this concern. He held that TDS admittedly having not been

BRANCH MANAGER, LIC OF INDIA,ROURKELA vs. ITO(TDS), ROURKELA

In the result, all appeals of the assessee are dismissed

ITA 199/CTK/2019[2011-12]Status: DisposedITAT Cuttack17 Feb 2020AY 2011-12

For Appellant: Shri Sunakar Mahanty, AdvFor Respondent: Shri Subhendu Dutta, DR

Section 10Section 15Section 17(2)Section 194ASection 201Section 201(1)

TDS) found from the pay bills register, form No.16 and other relevant documents relating to salary payments of the employees of the assessee that ‘cash medical benefit’ was allowed exemption

BRANCH MANAGER, L I C OF INDIA,ROURKELA vs. ITO, ROURKELA

In the result, all appeals of the assessee are dismissed

ITA 196/CTK/2019[2012-13]Status: DisposedITAT Cuttack17 Feb 2020AY 2012-13

For Appellant: Shri Sunakar Mahanty, AdvFor Respondent: Shri Subhendu Dutta, DR

Section 10Section 15Section 17(2)Section 194ASection 201Section 201(1)

TDS) found from the pay bills register, form No.16 and other relevant documents relating to salary payments of the employees of the assessee that ‘cash medical benefit’ was allowed exemption

LIC OF INDIA,ROURKELA vs. ITO(TDS), ROURKELA

In the result, all appeals of the assessee are dismissed

ITA 218/CTK/2019[2011-12]Status: DisposedITAT Cuttack17 Feb 2020AY 2011-12

For Appellant: Shri Sunakar Mahanty, AdvFor Respondent: Shri Subhendu Dutta, DR

Section 10Section 15Section 17(2)Section 194ASection 201Section 201(1)

TDS) found from the pay bills register, form No.16 and other relevant documents relating to salary payments of the employees of the assessee that ‘cash medical benefit’ was allowed exemption

LIC OF INDIA,ROURKELA vs. ITO(TDS), ROURKELA

In the result, all appeals of the assessee are dismissed

ITA 219/CTK/2019[2012-13]Status: DisposedITAT Cuttack13 Feb 2020AY 2012-13

For Appellant: Shri Sunakar Mahanty, AdvFor Respondent: Shri Subhendu Dutta, DR

Section 10Section 15Section 17(2)Section 194ASection 201Section 201(1)

TDS) found from the pay bills register, form No.16 and other relevant documents relating to salary payments of the employees of the assessee that ‘cash medical benefit’ was allowed exemption

LIC OF INDIA,ROURKELA vs. ITO(TDS), ROURKELA, ROUKELA

In the result, all appeals of the assessee are dismissed

ITA 251/CTK/2019[2012-13]Status: DisposedITAT Cuttack13 Feb 2020AY 2012-13

For Appellant: Shri Sunakar Mahanty, AdvFor Respondent: Shri Subhendu Dutta, DR

Section 10Section 15Section 17(2)Section 194ASection 201Section 201(1)

TDS) found from the pay bills register, form No.16 and other relevant documents relating to salary payments of the employees of the assessee that ‘cash medical benefit’ was allowed exemption

PRAHALLAD BEHERA,ROURKELA vs. ITO(TDS),, ROURKELA

In the result, all appeals of the assessee are dismissed

ITA 250/CTK/2019[2011-12]Status: DisposedITAT Cuttack13 Feb 2020AY 2011-12

For Appellant: Shri Sunakar Mahanty, AdvFor Respondent: Shri Subhendu Dutta, DR

Section 10Section 15Section 17(2)Section 194ASection 201Section 201(1)

TDS) found from the pay bills register, form No.16 and other relevant documents relating to salary payments of the employees of the assessee that ‘cash medical benefit’ was allowed exemption

INCOME TAX OFFICER WARD-1 BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

ITA 78/CTK/2024[2014-15]Status: DisposedITAT Cuttack19 Jun 2024AY 2014-15

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR

Section 194ASection 194A(3)Section 40

TDS. However, since the assessee is a co- operative bank, therefore, this exemption is not applicable to it. He further

INCOME TAX OFFICER, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

ITA 62/CTK/2024[2017-18]Status: DisposedITAT Cuttack19 Jun 2024AY 2017-18

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR

Section 194ASection 194A(3)Section 40

TDS. However, since the assessee is a co- operative bank, therefore, this exemption is not applicable to it. He further

INCOME TAX OFFICER, WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL CO-OPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

ITA 89/CTK/2024[2015-16]Status: DisposedITAT Cuttack19 Jun 2024AY 2015-16

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR

Section 194ASection 194A(3)Section 40

TDS. However, since the assessee is a co- operative bank, therefore, this exemption is not applicable to it. He further

INCOME TAX OFFICER, WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL CO-OPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

ITA 84/CTK/2024[2015-16]Status: DisposedITAT Cuttack19 Jun 2024AY 2015-16

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR

Section 194ASection 194A(3)Section 40

TDS. However, since the assessee is a co- operative bank, therefore, this exemption is not applicable to it. He further

INCOME TAX OFFICER WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

ITA 82/CTK/2024[2017-18]Status: DisposedITAT Cuttack19 Jun 2024AY 2017-18

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR

Section 194ASection 194A(3)Section 40

TDS. However, since the assessee is a co- operative bank, therefore, this exemption is not applicable to it. He further

SISKHA 'O' ANUSANDHAN,BHUBANESWAR vs. CIT (EXEMPTION), , HYDERABAD

In the result, appeal of the assessee is allowed

ITA 91/CTK/2022[2017-18]Status: DisposedITAT Cuttack13 Dec 2022AY 2017-18

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.91/Ctk/2022 (ननधाारण वषा / Assessment Year :2017-2018) Siksha ‘O’ Anusandhan Vs Cit(Exemption), Hyderabad Plot No.224, Dharma Vihar, Khandagiri, Bhubaneswar Pan No. :Aabts 1525 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri K.K.Bal, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR

Section 11Section 12ASection 143(3)Section 154Section 234CSection 263

TDS as expenditure. Copies of the challans evidencing such payment were furnished before Ld. CIT(Exemption) for verification. 10.That the assesse

NESCO EMPLOYEES GRATUITY FUND TRUST,BALASORE vs. ITO, WARD-1, BALASORE, BALASORE

ITA 159/CTK/2025[2016-17]Status: DisposedITAT Cuttack16 Jul 2025AY 2016-17

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri S.C.Mohanty, Sr.DR

Section 10Section 10(24)Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250

TDS. The CPC processed the return u/s 143(1) of the Act on 02.01.2018 and disallowed the claim of exemption

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 396/CTK/2015[2011-12]Status: DisposedITAT Cuttack12 Jul 2017AY 2011-12

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

TDS provisions are applied. The ld. AR further submitted that the assessee cooperative bank has received dividend income in the financial year 2006-07 Rs.40,06,366/-, since the exempt

ACIT, CUTTACK vs. M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 390/CTK/2015[2010-11]Status: DisposedITAT Cuttack12 Jul 2017AY 2010-11

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

TDS provisions are applied. The ld. AR further submitted that the assessee cooperative bank has received dividend income in the financial year 2006-07 Rs.40,06,366/-, since the exempt

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 394/CTK/2015[2007-08]Status: DisposedITAT Cuttack12 Jul 2017AY 2007-08

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

TDS provisions are applied. The ld. AR further submitted that the assessee cooperative bank has received dividend income in the financial year 2006-07 Rs.40,06,366/-, since the exempt

ACIT, CUTTACK vs. M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 389/CTK/2015[2007-08]Status: DisposedITAT Cuttack12 Jul 2017AY 2007-08

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

TDS provisions are applied. The ld. AR further submitted that the assessee cooperative bank has received dividend income in the financial year 2006-07 Rs.40,06,366/-, since the exempt

M/S. CUTTACK CENTRAL CO-OPERATIVE BANK LIMITED,CUTTACK vs. ACIT, CUTTACK

In the result, appeals filed by the assessee in ITA Nos

ITA 395/CTK/2015[2010-11]Status: DisposedITAT Cuttack12 Jul 2017AY 2010-11

For Appellant: Shri Nihar Ranjan Biswal, ARFor Respondent: Shri Kunal Singh, DR

Section 147Section 148Section 36Section 40Section 80P(2)(a)

TDS provisions are applied. The ld. AR further submitted that the assessee cooperative bank has received dividend income in the financial year 2006-07 Rs.40,06,366/-, since the exempt