Search: TDS | BharatTax

2 results for “TDS”+ Section 194A(3)(iii)clear

Sorted by relevance

Key Topics

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

194A(3)(iii)(i) read with of the Notification dated 22.10.1970. Therefore no interest under section 201(1A) of the Act ought to have been charged. 7) Attention is further invited to the provisions of section 196 of the Act, which inter alia Antes as under: Notwithstanding anything contained in the foregoing provisions of this Chapter, no deduction