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38 results for “TDS”+ Section 194Hclear

Sorted by relevance

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Key Topics

Section 194H53 Section 4049 Section 201(1)42 TDS29 Section 20125 Disallowance25 Section 194J20 Addition to Income20 Deduction17 Section 143(3)

IDEA CELLULAR LTD, HYD,HYDERABAD vs. ACIT, TDS CIRCLE, WARD-1(1), HYD, HYDERABAD

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1446/HYD/2015[2015-16]Status: DisposedITAT Hyderabad20 Jul 2018AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar

Section 133ASection 191Section 194HSection 201Section 201(1)

TDS)" UNDER SECTION "(U/S.)" 201 READ WITH SECTION "(R.W.S.)" 194H OF THE ACT WITHOUT ASCERTAINING AND PROVING THE FACT AS TO WHETHER

Showing 1–20 of 38 · Page 1 of 2

16

IDEA CELLULAR LTD, HYD,HYDERABAD vs. ACIT, TDS CIRCLE, WARD-1(1), HYD, HYDERABAD

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1445/HYD/2015[2014-15]Status: DisposedITAT Hyderabad20 Jul 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar

Section 133ASection 191Section 194HSection 201Section 201(1)

TDS)" UNDER SECTION "(U/S.)" 201 READ WITH SECTION "(R.W.S.)" 194H OF THE ACT WITHOUT ASCERTAINING AND PROVING THE FACT AS TO WHETHER

NIPPON KOEI CO. LTD.,BEGUMPET vs. ADIT (INTERNATIONAL TAXATION)- 2, HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 670/HYD/2023[2021-22]Status: DisposedITAT Hyderabad20 Nov 2025AY 2021-22

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.670/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) M/S Nippon Koei Co. Ltd Vs. Adit (International Hyderabad Taxation)-2, Pan:Aabcn8434F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gsv Prasad, Anand Swaroop & S K Mohanty, Cas राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 27/10/2025 घोषणा की तारीख/Pronouncement: 21/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri GSV Prasad, Anand Swaroop and S K Mohanty, CAsFor Respondent: : Smt. U. Mini Chandran, CIT(DR)

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 201Section 37(1)Section 40Section 44D

TDS is deductible under section 194H of the Act on bank guarantee charges as there is no principal–agent relationship

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. HEAD INFOTECH INDIA PRIVATE LIMITED, HYDERABAD

The appeal of the Revenue is dismissed

ITA 1014/HYD/2018[2014-15]Status: DisposedITAT Hyderabad07 Jul 2021AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2014-15

For Appellant: Sri Pawan Kumar ChakrapaniFor Respondent: Sri Rohit Mujumdar, DR

Section 139(1)Section 143(3)Section 194HSection 40

194H of the Act. 2.1 The AO, however, was not convinced with the assessee's submissions and held that the commission retained by the Gateways is the commission paid by the assessee to the Gateways and that the assessee was required to deduct tax at source at 30%. For failure to do so, he disallowed 30% of the payment

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD vs. HEAD INFOTECH INDIA PRIVATE LIMITED , HYDERABAD

In the result, appeal of the revenue is dismissed

ITA 2372/HYD/2018[2015-16]Status: DisposedITAT Hyderabad29 Sept 2020AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Shri Pawan Kumar ChakrapaniFor Respondent: Shri Rajat Mitra

Section 143(3)Section 194HSection 40

194H of the Act. 2.1 The AO, however, was not convinced with the assessee’s submissions and held that the commission retained by the Gateways is the commission paid by the assessee to the Gateways and that the assessee was required to deduct tax at source at 30%. For failure to do so, he disallowed 30% of the payment

HIL LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

ITA 555/HYD/2017[2013-14]Status: DisposedITAT Hyderabad22 Nov 2019AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

section shall apply. Accordingly, Ld.CIT(A) held that TDS is required to be deducted on the payments made to stockists u/s 194H

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

ITA 1702/HYD/2014[2010-11]Status: DisposedITAT Hyderabad22 Nov 2019AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

section shall apply. Accordingly, Ld.CIT(A) held that TDS is required to be deducted on the payments made to stockists u/s 194H

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

ITA 1703/HYD/2014[2011-12]Status: DisposedITAT Hyderabad22 Nov 2019AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

section shall apply. Accordingly, Ld.CIT(A) held that TDS is required to be deducted on the payments made to stockists u/s 194H

HIL LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD

In the result, appeals of the assessee for the A

ITA 647/HYD/2019[2012-13]Status: DisposedITAT Hyderabad22 Nov 2019AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

section shall apply. Accordingly, Ld.CIT(A) held that TDS is required to be deducted on the payments made to stockists u/s 194H

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, , HYDERABAD

In the result, appeals of the assessee for the A

ITA 1701/HYD/2014[2009-10]Status: DisposedITAT Hyderabad22 Nov 2019AY 2009-10

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

section shall apply. Accordingly, Ld.CIT(A) held that TDS is required to be deducted on the payments made to stockists u/s 194H

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1917/HYD/2019[2008-09]Status: DisposedITAT Hyderabad05 May 2022AY 2008-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

sections. Accordingly, the assessee company filed the details of expenditure incurred and TDS deducted, and on the basis of the information filed by the assessee, the AO noticed Non-deduction of TDS on Auto Roaming Charges paid to other Telecom operators. Accordingly, orders u/s.201(1) & 201(IA) of the I.T. Act, 1961 were passed on by the AO, holding

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1915/HYD/2019[2006-07]Status: DisposedITAT Hyderabad05 May 2022AY 2006-07

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

sections. Accordingly, the assessee company filed the details of expenditure incurred and TDS deducted, and on the basis of the information filed by the assessee, the AO noticed Non-deduction of TDS on Auto Roaming Charges paid to other Telecom operators. Accordingly, orders u/s.201(1) & 201(IA) of the I.T. Act, 1961 were passed on by the AO, holding

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1913/HYD/2019[2004-05]Status: DisposedITAT Hyderabad05 May 2022AY 2004-05

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

sections. Accordingly, the assessee company filed the details of expenditure incurred and TDS deducted, and on the basis of the information filed by the assessee, the AO noticed Non-deduction of TDS on Auto Roaming Charges paid to other Telecom operators. Accordingly, orders u/s.201(1) & 201(IA) of the I.T. Act, 1961 were passed on by the AO, holding

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1914/HYD/2019[2005-09]Status: DisposedITAT Hyderabad05 May 2022AY 2005-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

sections. Accordingly, the assessee company filed the details of expenditure incurred and TDS deducted, and on the basis of the information filed by the assessee, the AO noticed Non-deduction of TDS on Auto Roaming Charges paid to other Telecom operators. Accordingly, orders u/s.201(1) & 201(IA) of the I.T. Act, 1961 were passed on by the AO, holding

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1916/HYD/2019[2007-08]Status: DisposedITAT Hyderabad05 May 2022AY 2007-08

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

sections. Accordingly, the assessee company filed the details of expenditure incurred and TDS deducted, and on the basis of the information filed by the assessee, the AO noticed Non-deduction of TDS on Auto Roaming Charges paid to other Telecom operators. Accordingly, orders u/s.201(1) & 201(IA) of the I.T. Act, 1961 were passed on by the AO, holding

VODAFONE IDEA LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1919/HYD/2019[2010-11]Status: DisposedITAT Hyderabad05 May 2022AY 2010-11

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

sections. Accordingly, the assessee company filed the details of expenditure incurred and TDS deducted, and on the basis of the information filed by the assessee, the AO noticed Non-deduction of TDS on Auto Roaming Charges paid to other Telecom operators. Accordingly, orders u/s.201(1) & 201(IA) of the I.T. Act, 1961 were passed on by the AO, holding

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1918/HYD/2019[2009-10]Status: DisposedITAT Hyderabad05 May 2022AY 2009-10

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)

Section 133ASection 194HSection 194JSection 201(1)Section 9

sections. Accordingly, the assessee company filed the details of expenditure incurred and TDS deducted, and on the basis of the information filed by the assessee, the AO noticed Non-deduction of TDS on Auto Roaming Charges paid to other Telecom operators. Accordingly, orders u/s.201(1) & 201(IA) of the I.T. Act, 1961 were passed on by the AO, holding

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD, HYDERABAD vs. SUSHEE PRASAD JV, HYDERABAD

In the result, the appeal of the revenue is allowed

ITA 457/HYD/2023[2019-20]Status: DisposedITAT Hyderabad12 Mar 2024AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 The Assistant Commissioner Of Vs. Sushee Prasad Jv, Hyderabad, Income Tax, Circle – 6(1), Plot No.246/A/2, Road Hyderabad. No.12, Mla Colony, Banjara Hills, Telangana – 500034. Pan : Aapas3540R. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. Revenue By: Shri Sesha Srinivas, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri Sesha Srinivas, CIT-DR

Section 139Section 139(1)Section 143(1)Section 194CSection 201Section 201(1)Section 40Section 40a

194H; (ii) "fees for technical services" shall have the same meaning as in Explanation2 to clause (vii) of sub-section (1) of section 9; (iii) "professional services" shall have the same meaning as in clause (a) of the Explanation to section 194J; (iv) "work" shall have the same meaning as in ExplanationIII to section 194C; 55[(v) "rent" shall have

SURAM SRINIVAS,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-15(3), HYDERABAD

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

ITA 1923/HYD/2018[2012-13]Status: DisposedITAT Hyderabad17 Jan 2020AY 2012-13

Bench: Smt. P. Madhavi Deviassessment Year: 2012-13 Suram Srinivas, Vs. Income-Tax Officer, Secunderabad. Ward – 15(3), Hyderabad. Pan – Avyps 8511 K Appellant Respondent Assessee By: Shri B. Shanthi Kumar Revenue By: Shri Sunku Srinivas Date Of Hearing: 01/01/2020 Date Of Pronouncement: 17/01/2020 O R D E R

For Appellant: Shri B. Shanthi KumarFor Respondent: Shri Sunku Srinivas

Section 142(1)Section 143(2)Section 144Section 194HSection 40Section 68

TDS provisions of section 194Hare not applicable and, hence, no disallowance u/s 40(a)(ia) of the Act, can be made. 4 I.T.A. No. 1923/Hyd/18 Suram Srinivas, Sec’bad. 5. The ld. DR, on other hand, supported the orders of revenue authorities. 6. Having regard to the rival contentions and material on record, I find that

DCIT., CIRCLE 3(1), HYDERABAD vs. RATHNAMMA INFRATECH PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 1235/HYD/2024[2022-23]Status: DisposedITAT Hyderabad07 Nov 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 142(1)Section 194H

TDS deduction under Section 194H of the Act, confirmations in respect of unsecured loans and the details of loans etc. The A.O., on the basis