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Section 271C8 Section 194A8 Section 2016 Section 201(1)2 Section 2742 Section 2712 Section 42 Section 194A(3)(iii)2 Deduction2 Penalty

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

ITA 7498/DEL/2017[2013-14]Status: DisposedITAT Dehradun15 Dec 2022AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

For Appellant: NoneFor Respondent: Smt. Mayank Prabha Tomar, Addl. CIT

Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271Section 271CSection 274Section 4

TDS officer passed the order under section 201(1)/ 201(1A) dated 23 January 2015 thereby raising a demand of Rs.1,86,539 (including interest of Rs.36,863 levied under section 201(1A)) on the grounds that the Bank has not deducted tax at source under section 194A