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7 results for “TDS”+ Section 194A(3)(v)clear

Sorted by relevance

Mumbai278Bangalore144Delhi134Chandigarh92Chennai82Karnataka56Cochin44Ahmedabad37Hyderabad37Kolkata37Jaipur33Pune31Nagpur25Cuttack23Raipur15Visakhapatnam15Rajkot11Telangana8Dehradun7Panaji6Jodhpur5SC5Jabalpur5Kerala4Allahabad4Lucknow4Surat3Indore3Amritsar3Ranchi3Varanasi2Patna1J&K1

Key Topics

Section 194A23Section 271C8Section 201(1)7Deduction7TDS7Section 2016Section 194A(3)(f)5Section 10(25)5Section 1395Section 194

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

In the result, the appeals of the assessee are allowed

ITA 7499/DEL/2017[2014-15]Status: DisposedITAT Dehradun15 Dec 2022AY 2014-15

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

5
Penalty2
Addition to Income2

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

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) , DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 13/DDN/2020[2014-2015]Status: DisposedITAT Dehradun06 Aug 2021AY 2014-2015

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)

194A will not apply to such institutions or class of institutions that the Central Government may notify in the official gazette. The Central Government vide Notification dated 15-5-1987 notified institutions for the purpose of the aforementioned section. Entry no 41 of the notification specifies any undertaking or body wholly financed by the Government. 3. For that the learned

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 10/DDN/2020[2011-2012]Status: DisposedITAT Dehradun06 Aug 2021AY 2011-2012

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)

194A will not apply to such institutions or class of institutions that the Central Government may notify in the official gazette. The Central Government vide Notification dated 15-5-1987 notified institutions for the purpose of the aforementioned section. Entry no 41 of the notification specifies any undertaking or body wholly financed by the Government. 3. For that the learned

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 14/DDN/2020[2015-2016]Status: DisposedITAT Dehradun06 Aug 2021AY 2015-2016

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)

194A will not apply to such institutions or class of institutions that the Central Government may notify in the official gazette. The Central Government vide Notification dated 15-5-1987 notified institutions for the purpose of the aforementioned section. Entry no 41 of the notification specifies any undertaking or body wholly financed by the Government. 3. For that the learned

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 11/DDN/2020[2012-2013]Status: DisposedITAT Dehradun06 Aug 2021AY 2012-2013

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)

194A will not apply to such institutions or class of institutions that the Central Government may notify in the official gazette. The Central Government vide Notification dated 15-5-1987 notified institutions for the purpose of the aforementioned section. Entry no 41 of the notification specifies any undertaking or body wholly financed by the Government. 3. For that the learned

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 12/DDN/2020[2013-14]Status: DisposedITAT Dehradun06 Aug 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)

194A will not apply to such institutions or class of institutions that the Central Government may notify in the official gazette. The Central Government vide Notification dated 15-5-1987 notified institutions for the purpose of the aforementioned section. Entry no 41 of the notification specifies any undertaking or body wholly financed by the Government. 3. For that the learned