UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

TDS upon the deductor is automatically discharged. In support of our findings, we rely on the decision of Delhi Bench of the Tribunal in the case of The Branch Manager, ITA Nos.5992 to 5994/Del/2012, order dated 04.03.2016, wherein it has been held as under :- 3. Though the impugned order of the AO is after the direction of the ITAT

UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

TDS upon the deductor is automatically discharged. In support of our findings, we rely on the decision of Delhi Bench of the Tribunal in the case of The Branch Manager, ITA Nos.5992 to 5994/Del/2012, order dated 04.03.2016, wherein it has been held as under :- 3. Though the impugned order of the AO is after the direction of the ITAT

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS on the payment of interest to PFC. 38. It was fairly agreed by both the sides that the issue was fairly covered in favour of the assessee by the Notification of CBDT in No.211/2006 dated 18.8.2006, wherein, in exercise of the power conferred under section 194A(3)(iii)(f

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ODISHA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS on the payment of interest to PFC. 38. It was fairly agreed by both the sides that the issue was fairly covered in favour of the assessee by the Notification of CBDT in No.211/2006 dated 18.8.2006, wherein, in exercise of the power conferred under section 194A(3)(iii)(f

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS on the payment of interest to PFC. 38. It was fairly agreed by both the sides that the issue was fairly covered in favour of the assessee by the Notification of CBDT in No.211/2006 dated 18.8.2006, wherein, in exercise of the power conferred under section 194A(3)(iii)(f

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS on the payment of interest to PFC. 38. It was fairly agreed by both the sides that the issue was fairly covered in favour of the assessee by the Notification of CBDT in No.211/2006 dated 18.8.2006, wherein, in exercise of the power conferred under section 194A(3)(iii)(f

DCIT, BHUBANESWAR vs. ORISSA POWER GENERATION CORPORATION LTD, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS on the payment of interest to PFC. 38. It was fairly agreed by both the sides that the issue was fairly covered in favour of the assessee by the Notification of CBDT in No.211/2006 dated 18.8.2006, wherein, in exercise of the power conferred under section 194A(3)(iii)(f

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS on the payment of interest to PFC. 38. It was fairly agreed by both the sides that the issue was fairly covered in favour of the assessee by the Notification of CBDT in No.211/2006 dated 18.8.2006, wherein, in exercise of the power conferred under section 194A(3)(iii)(f

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS on the payment of interest to PFC. 38. It was fairly agreed by both the sides that the issue was fairly covered in favour of the assessee by the Notification of CBDT in No.211/2006 dated 18.8.2006, wherein, in exercise of the power conferred under section 194A(3)(iii)(f

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS on the payment of interest to PFC. 38. It was fairly agreed by both the sides that the issue was fairly covered in favour of the assessee by the Notification of CBDT in No.211/2006 dated 18.8.2006, wherein, in exercise of the power conferred under section 194A(3)(iii)(f

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

TDS on the payment of interest to PFC. 38. It was fairly agreed by both the sides that the issue was fairly covered in favour of the assessee by the Notification of CBDT in No.211/2006 dated 18.8.2006, wherein, in exercise of the power conferred under section 194A(3)(iii)(f

ARSS INFRASTRUCTURE PROJECTS LTD.,BHUBANESWAR vs. DCIT, CORPORATION CIRCLE- 1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-2013

TDS as per the provisions of section 194A of the Act. 13. On appeal, the ld CIT(A) confirmed the action of the Assessing Officer. Hence, the assessee is in appeal before us. 14. Before us, ld A.R. submitted that the assessee had already filed Form No.26A duly signed by the C.A. before the Assessing Officer. He submitted that

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

In the result, all appeals of the assessee are dismissed

F AND आयकर अपीऱ सं./ITA No.218/CTK/2019 (नििाारण वषा / Assessment Year :2011-2012) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL 00150 D AND आयकर अपीऱ सं./ITA No.219/CTK/2019 (नििाारण वषा / Assessment Year :2012-2013) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL

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

In the result, all appeals of the assessee are dismissed

F AND आयकर अपीऱ सं./ITA No.218/CTK/2019 (नििाारण वषा / Assessment Year :2011-2012) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL 00150 D AND आयकर अपीऱ सं./ITA No.219/CTK/2019 (नििाारण वषा / Assessment Year :2012-2013) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL

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

In the result, all appeals of the assessee are dismissed

F AND आयकर अपीऱ सं./ITA No.218/CTK/2019 (नििाारण वषा / Assessment Year :2011-2012) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL 00150 D AND आयकर अपीऱ सं./ITA No.219/CTK/2019 (नििाारण वषा / Assessment Year :2012-2013) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL

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

In the result, all appeals of the assessee are dismissed

F AND आयकर अपीऱ सं./ITA No.218/CTK/2019 (नििाारण वषा / Assessment Year :2011-2012) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL 00150 D AND आयकर अपीऱ सं./ITA No.219/CTK/2019 (नििाारण वषा / Assessment Year :2012-2013) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL

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

In the result, all appeals of the assessee are dismissed

F AND आयकर अपीऱ सं./ITA No.218/CTK/2019 (नििाारण वषा / Assessment Year :2011-2012) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL 00150 D AND आयकर अपीऱ सं./ITA No.219/CTK/2019 (नििाारण वषा / Assessment Year :2012-2013) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL

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

In the result, all appeals of the assessee are dismissed

F AND आयकर अपीऱ सं./ITA No.218/CTK/2019 (नििाारण वषा / Assessment Year :2011-2012) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL 00150 D AND आयकर अपीऱ सं./ITA No.219/CTK/2019 (नििाारण वषा / Assessment Year :2012-2013) LIC of India, Rourkela Vs. ITO(TDS), Rourkela PAN No.AAACL 0582 H & TAN No. : BBNL