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35 results for “disallowance”+ Section 194A(3)clear

Sorted by relevance

Mumbai242 Delhi159 Bangalore140 Kolkata89 Chennai75 Ahmedabad68 Pune61 Hyderabad52 Chandigarh47 Cochin47 Visakhapatnam39 Cuttack35 Jaipur34 Rajkot23 Raipur22 Surat19 Jodhpur12 Guwahati12 Nagpur12 Amritsar10 Panaji5 Ranchi4 Allahabad4 Indore4 Karnataka3 Lucknow3 SC2 Jabalpur1 Patna1

Key Topics

Section 4078 Section 194A49 Disallowance26 Addition to Income25 Deduction22 Section 201(1)19 TDS17 Section 20112 Section 194A(3)10 Section 263

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

3. The ld CIT(A) while deleting the disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried

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

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

Showing 1–20 of 35 · Page 1 of 2

8

Section 143(3)5

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

3. The ld CIT(A) while deleting the disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried

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

3. The ld CIT(A) while deleting the disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried

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

3. The ld CIT(A) while deleting the disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried

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

3. The ld CIT(A) while deleting the disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried

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

In the result, appeals of the assessee i

ITA 191/CTK/2019[2011-12]Status: DisposedITAT Cuttack26 Nov 2019AY 2011-12

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

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR

Section 194Section 194ASection 201Section 201(1)

194A. If he was not liable to deduct tax, section 40(a)(ia) was not attracted. There was no other ground taken by the income-tax authorities to disallow the interest. Therefore, the assessee's appeal was to be allowed and the disallowance of interest was to be deleted. (Para 8]" 4.3 Similar finding was also held in other cases

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

In the result, appeals of the assessee i

ITA 192/CTK/2019[2012-13]Status: DisposedITAT Cuttack26 Nov 2019AY 2012-13

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

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR

Section 194Section 194ASection 201Section 201(1)

194A. If he was not liable to deduct tax, section 40(a)(ia) was not attracted. There was no other ground taken by the income-tax authorities to disallow the interest. Therefore, the assessee's appeal was to be allowed and the disallowance of interest was to be deleted. (Para 8]" 4.3 Similar finding was also held in other cases

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

In the result, appeals of the assessee i

ITA 190/CTK/2019[2010-11]Status: DisposedITAT Cuttack26 Nov 2019AY 2010-11

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

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR

Section 194Section 194ASection 201Section 201(1)

194A. If he was not liable to deduct tax, section 40(a)(ia) was not attracted. There was no other ground taken by the income-tax authorities to disallow the interest. Therefore, the assessee's appeal was to be allowed and the disallowance of interest was to be deleted. (Para 8]" 4.3 Similar finding was also held in other cases

M/S KHANDELWAL STEEL & PIPES,BHUBANESWAR vs. ACIT, CUTTACK

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

ITA 138/CTK/2019[2012-13]Status: DisposedITAT Cuttack20 Jan 2020AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.138/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) M/S Khandelwal Steel & Pipes, Vs. Dcit, Circle-4(1), 614, Bomikhal, Cuttack Puri Rd Bhubaneswar Bhubanewswar-751010 स्थायी लेखा सं./Panno. : Aagfk 7718 R (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Shadiram Sharma, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri Shadiram Sharma, AdvocateFor Respondent: Shri J.K.Lenka, DR

Section 143(1)Section 143(2)Section 143(3)Section 145Section 263Section 40Section 40ASection 40A(3)Section 44

disallowance out of coolie and cartage outward expenses and coolie and cartage outward expenses. 3. Feeling aggrieved from the assessment order, the assessee preferred appeal before the CIT(A) and the CIT(A) partially deleted the addition made on account of coolie and cartage expenses and confirmed the rest of additions made by the AO. 4. Feeling further aggrieved from

DILLIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

In the result, the appeal of the assessee is partly allowed

ITA 330/CTK/2017[2011-12]Status: DisposedITAT Cuttack31 Jul 2019AY 2011-12

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.330 & 339/Ctk/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) Shri Dilip Kumar Nayak, Vs. Jcit, Range-2, Bhubaneswar Plot No.270/A, Saheed Nagar, Bhubaneswar, Dist: Khurda, Odisha-751016 स्थायी ऱेखा सं./ Pan No. : Aahpn 0352 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR

disallowance of Interest paid to Ashok Rana of Rs.12,183.00 made by the learned A.O. by applying section 40(a)(ia) of the Act, when the said section has no application under the facts and in the circumstances of the case, as such the impugned addition being unsustainable is liable to be deleted in the interest of justice

SUBHALAXMI AGENCIES PVT. LTD.,NAYAGARH vs. JCIT, RAMGE-2, BHUBANESWAR

In the result, appeal of the revenue is partly allowed and that of

ITA 132/CTK/2016[2011-12]Status: DisposedITAT Cuttack21 Nov 2017AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR

Section 194ASection 194CSection 194JSection 40

section 194A (3)(iii)(a) of the Act. 6. Ld Authorised Representative of the assessee submitted that the CIT(A) was not justified in confirming the disallowance

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(3

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(3

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(3

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(3

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(3

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(3

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(3

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(3

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(3