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

Sorted by relevance

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Key Topics

Section 4086 TDS77 Section 194A75 Section 20174 Addition to Income61 Section 201(1)57 Section 2846 Deduction42 Section 143(3)37 Disallowance

M/S. CENTRAL BANK OF INDIA,NOIDA vs. ADDL. CIT (TDS), GHAZIABAD

In the result all the appeals of the assessee are allowed

ITA 5968/DEL/2015[2005-06]Status: DisposedITAT Delhi08 Jan 2016AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh.AjayWadhwa, AdvFor Respondent: Sh. A.K.Saroha, CIT DR

Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271C

194A(3)(iii)(f) of the Act. Resultantly, the order passed by the Addl. CIT(TDS) u/s 201(1) and 201(1A) read with section

Showing 1–20 of 265 · Page 1 of 14

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ACIT, NEW DELHI vs. M/S GARDENIA SHELTERS (P) LTD., NOIDA

In the result, appeal filed by the Revenue and Cross

ITA 612/DEL/2013[2010-11]Status: DisposedITAT Delhi21 Jul 2016AY 2010-11

Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai

For Appellant: Shri T. Vasanthan, Sr. DRFor Respondent: Shri C S Agarwal, Sr. Adv

Section 194Section 194ASection 194A(3)(iii)Section 194J

194A(3)(iii)(f) of the I T Act, no TDS on the interest paid to the NOIDA is chargeable to TDS. The Corporation has been established under a Provincial Act and not by a Provincial Act. Therefore Corporation would not qualify for exemption from the provisions of Section

DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

ITA 686/LKW/2000[1996-97]Status: DisposedITAT Delhi08 Jun 2020AY 1996-97

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy J. Pardiwala, Sr. AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143Section 194Section 194ASection 201Section 201(1)Section 271C

TDS Ward-2, Lucknow and with the Assistant Commissioner of Income Tax, Central Circle-1, Lucknow no jurisdiction was vested. 3. That the ld CIT(A) is fully justified in holding that the provisions of section 194A

DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

ITA 685/LKW/2000[1996-97]Status: DisposedITAT Delhi08 Jun 2020AY 1996-97

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy J. Pardiwala, Sr. AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143Section 194Section 194ASection 201Section 201(1)Section 271C

TDS Ward-2, Lucknow and with the Assistant Commissioner of Income Tax, Central Circle-1, Lucknow no jurisdiction was vested. 3. That the ld CIT(A) is fully justified in holding that the provisions of section 194A

M/S DENA BANK,NEW DELHI vs. ADDL. CIT (TDS), GHAZIABAD

In the result appeals filed by the appellant are allowed

ITA 6851/DEL/2015[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi24 Mar 2017

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Pankaj Garg, AdvFor Respondent: Sh SK Jain, DR

Section 10Section 154Section 201(1)

Tds) And Another Respondent :- Canara Bank Counsel for Appellant :- Ashok Kumar,Praveen Kumar Hon'ble Dilip Gupta, J. Hon'ble Surya Prakash Kesarwani, J. This appeal, which has been filed under section 260-A of the Income Tax Act, 19611 at the instance of the Department, was admitted on the following question of law : "(A) Whether the ITAT as well

M/S STATE BANK OF PATIALA,NEW DELHI vs. ADDL. CIT (TDS), GHAZIABAD

In the result appeals filed by the appellant are allowed

ITA 6850/DEL/2015[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi24 Mar 2017

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Pankaj Garg, AdvFor Respondent: Sh SK Jain, DR

Section 10Section 154Section 201(1)

Tds) And Another Respondent :- Canara Bank Counsel for Appellant :- Ashok Kumar,Praveen Kumar Hon'ble Dilip Gupta, J. Hon'ble Surya Prakash Kesarwani, J. This appeal, which has been filed under section 260-A of the Income Tax Act, 19611 at the instance of the Department, was admitted on the following question of law : "(A) Whether the ITAT as well

DIRECTOR OF NCOME TAX-1 vs. M/S HUAWEI TECHNOLOGIES CO. LTD.

ITA/565/2016HC Delhi28 Sept 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

TDS. (3) Amounts which are payable towards interest on the payment of lump sum lease premium, in terms of the Lease which are covered by Section 194- A are covered by the exemption under Section 194A

M/S. SJP INFRACON LTD.,NOIDA vs. DCIT (TDS), NOIDA

In the result, the appeal of the assessee is dismissed

ITA 3102/DEL/2016[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi11 Mar 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3102/Del/2016 : Asstt. Year : 2011-12 M/S Sjp Infracon Ltd., Vs Dcit, A-133, Sector-63, Tds, Noida-201301 Noida (Appellant) (Respondent) Pan No. Aaocs6480K Assessee By : None Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 07.03.2022 Date Of Pronouncement: 11.03.2022

For Appellant: NoneFor Respondent: Sh. Umesh Takyar, Sr. DR

Section 143Section 194Section 201(1)

TDS. (3) Amounts which are payable towards interest on the payment of lump sum lease premium, in terms of the Lease which are covered by Section 194‐A are covered by the exemption under Section 194A

DCIT (TDS), DEHRADUN vs. STATE BANK OF INDIA, DEHRADUN

In the result, the appeal of the department is dismissed

ITA 38/DEL/2015[2013-14 (F.Y.- 2012-13)]Status: DisposedITAT Delhi31 May 2018

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 38/Del/2015 : Asstt. Year : 2013-14 Dy. Commissioner Of Income Vs State Bank Of India, Tax(Tds), Tel Bhawan, Dehradun Dehradun (Appellant) (Respondent) Pan No. Mrtuo0659B Assessee By : Sh. Sanjiv Sapra, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 26.04.2018 Date Of Pronouncement : 31.05.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 17.10.2014 Of The Ld. Cit(A)-I, Dehradun.

For Appellant: Sh. Sanjiv Sapra, AdvFor Respondent: Sh. S. S. Rana, CIT DR

Section 194ASection 201Section 33A

194A mandates the payer of interest to deduct TDS at the time of credit of such interest to the account of the payee. However, by virtue of sub-section (3

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

sections 194A-194N), the amount shall be disallowed. The question is: how much? The statute is not clear on whether the AO should disallow (A) the entire payment amount, (B) only the TDS shortfall, or (C) a proportionate amount reflecting the shortfall as a fraction of the gross payment. The AO adopted methodology (C): he calculated that TDS

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

sections 194A-194N), the amount shall be disallowed. The question is: how much? The statute is not clear on whether the AO should disallow (A) the entire payment amount, (B) only the TDS shortfall, or (C) a proportionate amount reflecting the shortfall as a fraction of the gross payment. The AO adopted methodology (C): he calculated that TDS

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

sections 194A-194N), the amount shall be disallowed. The question is: how much? The statute is not clear on whether the AO should disallow (A) the entire payment amount, (B) only the TDS shortfall, or (C) a proportionate amount reflecting the shortfall as a fraction of the gross payment. The AO adopted methodology (C): he calculated that TDS

JCIT(TDS), DEHRADUN vs. M/S. STATE BANK OF INDIA, DEHRADUN

In the result, appeals of the Revenue are dismissed

ITA 6788/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Oct 2017AY 2010-11

Bench: Shri. Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.S. Rana, CIT (DR)For Respondent: Shri Sanjiv Sapra, FCA

Section 133ASection 194ASection 201Section 201(1)Section 271C

TDS) in I.T.A. No 3924, 3914 & 3915/DEL/2013 for assessment years 2010-11, 2011-12 and 2012-13 vide order dated 18/7/2014, wherein the Tribunal had decided the issue of deductibility of tax under section 194A on Site Restoration Fund in favour of the assessee. The ld. CIT (A) 3

JCIT(TDS), DEHRADUN vs. M/S. STATE BANK OF INDIA, DEHRADUN

In the result, appeals of the Revenue are dismissed

ITA 6789/DEL/2014[2011-12]Status: DisposedITAT Delhi26 Oct 2017AY 2011-12

Bench: Shri. Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.S. Rana, CIT (DR)For Respondent: Shri Sanjiv Sapra, FCA

Section 133ASection 194ASection 201Section 201(1)Section 271C

TDS) in I.T.A. No 3924, 3914 & 3915/DEL/2013 for assessment years 2010-11, 2011-12 and 2012-13 vide order dated 18/7/2014, wherein the Tribunal had decided the issue of deductibility of tax under section 194A on Site Restoration Fund in favour of the assessee. The ld. CIT (A) 3

JCIT(TDS), DEHRADUN vs. M/S. STATE BANK OF INDIA, DEHRADUN

In the result, appeals of the Revenue are dismissed

ITA 6790/DEL/2014[2012-13]Status: DisposedITAT Delhi26 Oct 2017AY 2012-13

Bench: Shri. Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.S. Rana, CIT (DR)For Respondent: Shri Sanjiv Sapra, FCA

Section 133ASection 194ASection 201Section 201(1)Section 271C

TDS) in I.T.A. No 3924, 3914 & 3915/DEL/2013 for assessment years 2010-11, 2011-12 and 2012-13 vide order dated 18/7/2014, wherein the Tribunal had decided the issue of deductibility of tax under section 194A on Site Restoration Fund in favour of the assessee. The ld. CIT (A) 3

THE BRANCH MANAGER,NOIDA vs. ADDL. CIT (TDS), GHAZIABAD

The appeals of the assessee are allowed

ITA 6675/DEL/2015[2013-14 (F.Y.- 2012-13)]Status: DisposedITAT Delhi07 Jun 2018

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble & The Branch Manager Vs Addl. Cit (Tds) Axis Bank Ltd. Ghaziabad No. B2-B3, Sector-16 Noida Aaacu2414K (Respondent) (Appellant)

Section 194ASection 194A(3)Section 201Section 201(1)Section 4

TDS u/s 194A because the NOIDA Authority and Greater NOIDA Authority fall in exempted category provided in Section 194A(3

THE BRANCH MANAGER,NOIDA vs. ADDL. CIT (TDS), GHAZIABAD

The appeals of the assessee are allowed

ITA 6676/DEL/2015[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi07 Jun 2018

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble & The Branch Manager Vs Addl. Cit (Tds) Axis Bank Ltd. Ghaziabad No. B2-B3, Sector-16 Noida Aaacu2414K (Respondent) (Appellant)

Section 194ASection 194A(3)Section 201Section 201(1)Section 4

TDS u/s 194A because the NOIDA Authority and Greater NOIDA Authority fall in exempted category provided in Section 194A(3

DCIT (TDS), DEHRADUN vs. STATE BANK OF INDIA, DEHRADUN

In the result, the appeal of the department is dismissed

ITA 4458/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi10 Nov 2017

Bench: Sh. N. K. Saini, Am & Sh. Joginder Singh, Jm Ita No. 4458/Del/2016 : Asstt. Year : 2015-16 Dy. Commissioner Of Income Vs State Bank Of India, Tax(Tds), Tel Bhawan, Dehradun Dehradun (Appellant) (Respondent) Pan No. Mrts02193C Assessee By : Sh. Sanjiv Sapra, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 09.11.2017 Date Of Pronouncement : 10.11.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 27.05.2016 By Ld. Cit(A), Dehradun.

For Appellant: Sh. Sanjiv Sapra, AdvFor Respondent: Sh. S. S. Rana, CIT DR

Section 194ASection 201Section 33A

194A mandates the payer of interest to deduct TDS at the time of credit of such interest to the account of the payee. However, by virtue of sub-section (3

ACIT CIRCLE-28(1), NEW DELHI vs. MODESTY GARMENTS, NEW DELHI

In the result, the appeal of the Revenue stands dismissed

ITA 183/DEL/2020[2014-15]Status: DisposedITAT Delhi29 Mar 2023AY 2014-15

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2014-15 Acit Vs. M/S Modesty Garments, Circle-28(1), B-304, New Friends Colony, New Delhi. New Delhi – 110 065 Pan Aaafm1598F (Appellant) (Respondent)

For Appellant: Sh. Mohit Gupta, CA, Sh. NeerajFor Respondent: Shri Sumit Kumar Verma, Sr. DR

Section 143(1)Section 194A(3)(iv)Section 194ISection 37(1)Section 40Section 68

TDS in view of the provisions of section 194A(3)(iv) of the Act. The explanation was not acceptable to the Ld. AO who disallowed

ITO, NEW DELHI vs. SH. VIKAS VASUDEVA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6525/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Aug 2016AY 2012-13

Bench: Shri H.S. Sidhuassessment Year: 2012-13

For Appellant: Shri Vinod Kumar Goyal, AdvFor Respondent: Sh. FR Meena, Sr. DR

Section 143(3)Section 194(3)(iii)Section 194ASection 40

section 3 of 194A of I.T. Act. Therefore, the assessee is not liable to treat as defaulter as per proviso 40(a) of I.T. Act and A.O. is not justified in disallowing the interest payment to the bank without deduction tax. Accordingly, the addition made on account of non deduction of TDS