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8 results for “TDS”+ Section 206C(6)clear

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Key Topics

Section 20119Section 201(1)16Section 194H10TDS8Section 234E7Section 272A(2)(k)6Section 133A5Section 200(3)5Survey u/s 133A5Section 154

KARTHIKEYA HOTELS,HYDERABAD vs. INCOME TAX OFFICER TDS, WARD-1(4), HYDERABAD

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

ITA 1446/HYD/2025[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: the Tribunal. Shri D. Veera Reddy, being the partner of the assessee and who looks after the affairs of the assessee, has filed an affidavit explaining the reasons that, the appeal relates to proceedings under Section 206C of the Income Tax Act, 1961 and that the order of Ld. CIT(A) dated 27.02.2025 was received by email on 27.02.2025. The partner of the assessee was not well and was having medical issues which required frequent visits to the hospitals and upon performing various procedures

Section 206CSection 206C(7)

TDS, Ward-1(4), PAN : HYDK07659B Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri M.V. Anil Kumar & Assessee Sreelekha, Advocates. Represented by राजस्व का प्रतततितित्व/ : Dr. Narendra Kumar Naik – Department Represented by CIT-DR सुिवाई समाप्त होिे की ततति/ : 09.12.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 12.12.2025 Date of Pronouncement O R D E R PER MANJUNATHA

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

4
Deduction4
Penalty3
ITA 1237/HYD/2025[2022-23]Status: DisposedITAT Hyderabad21 Jan 2026AY 2022-23
For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Vinoth Kannan
Section 154Section 200Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

6. Ostensibly, the CIT(A) did not find favour with the explanation of the assessee company regarding the delay in filing the TDS statements. 7. Apropos the claim of the assessee company that the demands as contested were not tallying with the orders passed under section 154 r.w.s 200A by the CPC, Ghaziabad for the various quarters

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(4), HYDERABAD

Accordingly, the appeal filed by the assessee company, being devoid and bereft of any substance, is dismissed

ITA 1236/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Jan 2026AY 2021-22

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1236 & 1237/Hyd/2025 ("नधा"रण वष"/Assessment Year:2021-22 & 2022-23) Vivimed Labs Limited, Vs. Dcit, Hyderabad. Central Circle-3(4), Pan: Aaacv6060A Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई क" तार"ख/Date Of 05/01/2026 Hearing: घोषणा क" तार"ख/Date Of 21/01/2026 Pronouncement: आदेश / Order

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Vinoth Kannan
Section 154Section 200Section 200(3)Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

6. Ostensibly, the CIT(A) did not find favour with the explanation of the assessee company regarding the delay in filing the TDS statements. Vivimed Labs Limited vs. DCIT 7. Apropos the claim of the assessee company that the demands as contested were not tallying with the orders passed under section 154 r.w.s 200A by the CPC, Ghaziabad

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1528/HYD/2016[2009-10]Status: DisposedITAT Hyderabad06 Sept 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

6. We have perused the case records and heard the rival contentions. We have also considered judicial precedents placed on record. In this case penalty has been levied u/s. 272A(2)(k) of the Act due to late filing of TDS statements/returns. However, it is an undisputed fact as admitted :- 8 -: ITA Nos. 1528 to 1530Hyd/2016 by the parties herein

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1529/HYD/2016[2010-11]Status: DisposedITAT Hyderabad06 Sept 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

6. We have perused the case records and heard the rival contentions. We have also considered judicial precedents placed on record. In this case penalty has been levied u/s. 272A(2)(k) of the Act due to late filing of TDS statements/returns. However, it is an undisputed fact as admitted :- 8 -: ITA Nos. 1528 to 1530Hyd/2016 by the parties herein

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1530/HYD/2016[2011-12]Status: DisposedITAT Hyderabad06 Sept 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

6. We have perused the case records and heard the rival contentions. We have also considered judicial precedents placed on record. In this case penalty has been levied u/s. 272A(2)(k) of the Act due to late filing of TDS statements/returns. However, it is an undisputed fact as admitted :- 8 -: ITA Nos. 1528 to 1530Hyd/2016 by the parties herein

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)

6(q) of the Agreement at page no. 13 of the FPB) (iv)In a principal agency relationship, the principal is liable to compensate the agent for any loss or damage suffered in discharging his functions as an agent (See Section 222, 223, and 225 of the Indian Contract Act). However, in Assessee's case, if there is any loss

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)

6(q) of the Agreement at page no. 13 of the FPB) (iv)In a principal agency relationship, the principal is liable to compensate the agent for any loss or damage suffered in discharging his functions as an agent (See Section 222, 223, and 225 of the Indian Contract Act). However, in Assessee's case, if there is any loss