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

Sorted by relevance

Mumbai207 Chandigarh89 Delhi84 Bangalore73 Chennai46 Kolkata31 Jaipur23 Hyderabad20 Cuttack19 Ahmedabad13 Karnataka11 Panaji10 Amritsar8 Dehradun7 Cochin6 Visakhapatnam5 Pune5 SC5 Telangana4 Ranchi3 Lucknow2 J&K2 Indore1 Guwahati1 Jodhpur1 Rajkot1

Key Topics

Section 194A78 TDS62 Section 14A59 Section 20154 Addition to Income52 Section 4050 Deduction46 Section 271C44 Section 201(1)42 Exemption

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 84 · Page 1 of 5

21

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

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(3)(f

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 (3) (f

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

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

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)(iii)(f

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)(iii)(f

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

194A, 194B, 194C, 194D, 194Em 196F, 195 and 196A and for deducting any tax in sum as income tax or for collecting tax in accordance with the provisions of section 206C, whose office (including a branch officer) within the revenue district of Lucknow. 21. This last order also shows that in respect of the assessee belonging to the Sahara Group

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

194A, 194B, 194C, 194D, 194Em 196F, 195 and 196A and for deducting any tax in sum as income tax or for collecting tax in accordance with the provisions of section 206C, whose office (including a branch officer) within the revenue district of Lucknow. 21. This last order also shows that in respect of the assessee belonging to the Sahara Group

CELEBRITY REALCON (P) LTD,DELHI vs. ITO WARD-49(3), DELHI

In the result, Appeal of the Assessee is allowed

ITA 3706/DEL/2025[2012-13]Status: DisposedITAT Delhi30 Oct 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandracelebrity Realcon (P) Ltd. Vs Ito 10, New Rajdhani Enclave, Ward 49(3), Delhi Vikas Marg, Delhi-110092 Pan: Aadcc8384M Appellant Respondent Assessee By Sh. Amit Goel, Adv, Shri Pranav Yadav, Adv Revenue By Ms.Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/10/2025 Date Of Pronouncement 30/10/2025 Order

Section 194Section 194ASection 194ISection 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 Section194-A are covered by the exemption under Section 194A (3) (f

ACIT, CIRCLE- 78(1), NEW DELHI vs. UNITECH LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6612/DEL/2017[2014-15]Status: DisposedITAT Delhi16 Jul 2021AY 2014-15

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2014-15

Section 10(2)Section 10(20)Section 133ASection 194A(3)(iii)Section 201Section 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 (3) (f

ATS INFRASTRUCTURE LTD.,NOIDA vs. DCIT (TDS), NEW DELHI

In the result, both the appeals of the assessee are partly allowed

ITA 1917/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Nov 2016AY 2011-12

Bench: Shri N.K. Saini & Shri Laliet Kumar

For Appellant: Ms. Mala Rajan, CA &For Respondent: Shri Umesh Chand Dubey, Sr. DR

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

section 194A(3)(iii)(f) and, hence, there is no obligation for deduction of tax at source. Consequently, the ATS Infrastructure Ltd. Vs DCIT order passed u/s 201(1) was set aside. Similar view has been taken by the Amritsar Bench of the Tribunal in the case of ITO (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

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 of Rs. 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 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

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 of Rs. 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

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 of Rs. 3

ACIT, CIRCLE- 78(1), NEW DELHI vs. UNITECH LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 4559/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Dec 2019AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Ms. Kanika Jain, Adv

Section 10Section 10(20)Section 133ASection 194ASection 194A(1)Section 194A(3)(f)Section 194A(3)(iii)Section 201(1)

TDS in view of provisions of section 194A(3)(iii)(f) read with Notification No. 3489 dated 20.10.1970, and ignoring

ACIT, CIRCLE- 78(1), NEW DELHI vs. UNITECH LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 4560/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Ms. Kanika Jain, Adv

Section 10Section 10(20)Section 133ASection 194ASection 194A(1)Section 194A(3)(f)Section 194A(3)(iii)Section 201(1)

TDS in view of provisions of section 194A(3)(iii)(f) read with Notification No. 3489 dated 20.10.1970, and ignoring

M/S. YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY,GREATER NOIDA vs. ACIT (TDS), NOIDA

Appeal of the assessee stands allowed

ITA 2436/DEL/2016[2010-11]Status: DisposedITAT Delhi18 Oct 2019AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantasstt. Year: 2010-11

For Appellant: Shri Jasmeet Singh, AdvFor Respondent: Ms. Nidhi Srivastava, CIT. DR

Section 10(20)Section 194Section 194ASection 201(1)

3)(iii) (f) of the Income tax Act, 1961 (hereinafter called ‘the Act’) were applicable. However, the AO (TDS) did not accept the contention of the assessee and proceeded to treat the assessee as an ‘assessee in default’ in terms of section 201(1)/201(1A) of the Act for non deduction of tax at source u/s 194A

M/S. SYNDICATE BANK,,NOIDA vs. ADD CIT (TDS), GHAZIABAD

In the result, the appeal is dismissed

ITA 6125/DEL/2015[2007-08]Status: DisposedITAT Delhi12 Jan 2016AY 2007-08

Bench: Sri J.Sudhakar Reddy, Am & Sri S. Srivastava, Jm Ita No. 6125 To 6130/Del./2015 Asstt. Year : 2007-08 Asstt. Year : 2008-09 Asstt. Year : 2009-10 Asstt. Year : 2010-11 Asstt. Year : 2011-12 Asstt. Year : 2012-13

For Appellant: Sh. K.N.Goyal, CAFor Respondent: Ms. Nirupma Kotra, CIT, DR

Section 10(20)Section 194ASection 2Section 271CSection 3

section 194A(3)(iii)(f) and, hence, there is no obligation for deduction of tax at source. Consequently, the order passed u/s 201(1) was set aside. Similar view has been taken by the Amritsar Bench of the Tribunal in the case of ITO (TDS