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16 results for “disallowance”+ Section 194Aclear

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Mumbai250 Delhi159 Bangalore143 Kolkata89 Chennai84 Pune50 Hyderabad46 Chandigarh36 Ahmedabad33 Jaipur27 Visakhapatnam22 Rajkot22 Surat19 Cuttack16 Raipur14 Nagpur12 Cochin10 Jodhpur8 Amritsar7 Ranchi4 Indore4 Panaji3 Karnataka3 Lucknow3 Allahabad3 Patna2 SC2 Guwahati2 Jabalpur1

Key Topics

Section 194A17 Section 4015 Deduction15 Disallowance15 Section 194A(3)10 Addition to Income7 TDS6 Exemption5 Section 2633

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

disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried out w.e.f. 1.6.2015 through

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

disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried out w.e.f. 1.6.2015 through

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

disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried out w.e.f. 1.6.2015 through

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

disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried out w.e.f. 1.6.2015 through

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

disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried out w.e.f. 1.6.2015 through

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

In the result, appeal of the assessee is partly allowed

ITA 109/CTK/2020[2012-13]Status: DisposedITAT Cuttack21 Jan 2021AY 2012-13

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

For Appellant: Shri P.S.Panda/Kamal Agarwal, ARFor Respondent: Shri M.K.Gautam, CIT DR

Section 40Section 43B

disallowed Rs.5,17,74,383/- u/s.40(a)(ia) r.w section 201(1) of the Act for non-deduction of TDS as per the provisions of section 194A

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK vs. SRI DIPENDRA BAHADUR SINGH, KEONJHAR

In the result, appeal of the revenue is dismissed

ITA 265/CTK/2020[2015-16]Status: DisposedITAT Cuttack06 Apr 2022AY 2015-16

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle-1(1), 1(1), Vs. Sri Dipendra Bahadur Singh, Sri Dipendra Bahadur Singh, Cuttack Hudisahi, Joda, Keonjhar Hudisahi, Joda, Keonjhar Pan/Gir No. No.Adjps 5869 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwal S.K.Agarwalla, Ar Revenue By : Shri M.K.Goutam, M.K.Goutam, Cit (Dr) Date Of Hearing : 30/3/ 20 / 2022 Date Of Pronouncement : 6 /4 4/2022 O R D E R Per C.M.Garg G, Jm

For Appellant: Shri S.K.AgarwalFor Respondent: Shri M.K.Goutam

Section 1Section 194ASection 194A(3)(iii)Section 201Section 263Section 40

194A on interest payments NBFC's, I have examined the certificates of the accountants in Form 26A as prescribed in the First Proviso to sub-section (1) of section 201 of the IT Act, 1961. The assessee has discharged his onus of establishing that the NBFC's to whom' interest payments had been made have shown the same in their

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

ITA 84/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

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

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance made by the AO in respect of non-deduction of 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

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

ITA 173/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

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

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance made by the AO in respect of non-deduction of 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

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

ITA 175/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

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

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance made by the AO in respect of non-deduction of 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

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

In the result, appeal of the assessee is partly allowed

ITA 267/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

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

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance made by the AO in respect of non-deduction of 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

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

ITA 288/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

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

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance made by the AO in respect of non-deduction of 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

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

ITA 64/CTK/2017[2009-10]Status: DisposedITAT Cuttack12 Sept 2022AY 2009-10

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

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance made by the AO in respect of non-deduction of 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

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

ITA 130/CTK/2019[2013-14]Status: DisposedITAT Cuttack12 Sept 2022AY 2013-14

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

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance made by the AO in respect of non-deduction of 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

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

ITA 131/CTK/2019[2014-15]Status: DisposedITAT Cuttack12 Sept 2022AY 2014-15

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

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance made by the AO in respect of non-deduction of 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

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

In the result, appeal of the assessee is partly allowed

ITA 114/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

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

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance made by the AO in respect of non-deduction of 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