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6 results for “disallowance”+ Section 197Aclear

Sorted by relevance

Delhi39Bangalore15Mumbai10Cochin8Kolkata8Hyderabad6Chennai6Cuttack6Jaipur4Jodhpur3Nagpur3Ahmedabad3Pune2Chandigarh1Surat1Lucknow1Amritsar1

Key Topics

Section 408TDS6Disallowance6Section 201(1)4Section 2014Section 197A4Section 194A4Deduction4Survey u/s 133A4Section 148

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD vs. TELANGANA GRAMEENA BANK (EARLIER KNOWN AS M/S DECCAN GRAMEENA BANK), HYDERABAD

In the result, appeals filed by the Revenue are dismissed and the assessee’s C

ITA 714/HYD/2018[2008-09]Status: DisposedITAT Hyderabad04 Oct 2019AY 2008-09

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

For Respondent: Smt. Nivedita Biswas, DR
Section 148Section 194ASection 263Section 40Section 44A

disallowing the expenditure incurred on account of interest on deposits due to non availability of Form 15G/15H ignoring that the branches are in rural areas and more than 100 branches are involved, it had difficulty in collecting the same as date pertains almost prior to 8 years. 3. For these and any other grounds which may be raised

2
Section 2632
Section 44A2

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD vs. TELANGANA GRAMEENA BANK(EARLIER KNOWN AS M/S DECCAN GRAMEENA BANK), HYDERABAD

In the result, appeals filed by the Revenue are dismissed and the assessee’s C

ITA 485/HYD/2018[2009-10]Status: DisposedITAT Hyderabad04 Oct 2019AY 2009-10

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

For Respondent: Smt. Nivedita Biswas, DR
Section 148Section 194ASection 263Section 40Section 44A

disallowing the expenditure incurred on account of interest on deposits due to non availability of Form 15G/15H ignoring that the branches are in rural areas and more than 100 branches are involved, it had difficulty in collecting the same as date pertains almost prior to 8 years. 3. For these and any other grounds which may be raised

SAPTAGIRI GRAMEENA BANK,CHITTOOR vs. INCOME TAX OFFICER (TDS) WARD-1, TIRUPATI

In the result, all the appeals of the assessee are allowed in above terms

ITA 8/HYD/2020[2011-12]Status: DisposedITAT Hyderabad29 Nov 2021AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri Laxmi Prasad Sahu

For Appellant: Shri Sanjeev AdityaFor Respondent: Shri Rohit Mujumdar
Section 197ASection 201Section 201(1)Section 40

section 197A. Assessee also submitted that it has placed a system of collecting the forms from rural branches to HO and submitting the same at the time of assessment. Assessee also submitted that in the subsequent assessments, it was properly submitted the forms to Assessing Officer. Considering the above submissions, in our view, assessee is not at default and also

SAPTAGIRI GRAMEENA BANK,CHITTOOR vs. INCOME TAX OFFICER (TDS) WARD-1, TIRUPATI

In the result, all the appeals of the assessee are allowed in above terms

ITA 10/HYD/2020[2013-14]Status: DisposedITAT Hyderabad29 Nov 2021AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Laxmi Prasad Sahu

For Appellant: Shri Sanjeev AdityaFor Respondent: Shri Rohit Mujumdar
Section 197ASection 201Section 201(1)Section 40

section 197A. Assessee also submitted that it has placed a system of collecting the forms from rural branches to HO and submitting the same at the time of assessment. Assessee also submitted that in the subsequent assessments, it was properly submitted the forms to Assessing Officer. Considering the above submissions, in our view, assessee is not at default and also

SAPTAGIRI GRAMEENA BANK,CHITTOOR vs. INCOME TAX OFFICER (TDS) WARD-1, TIRUPATI

In the result, all the appeals of the assessee are allowed in above terms

ITA 11/HYD/2020[2014-15]Status: DisposedITAT Hyderabad29 Nov 2021AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Laxmi Prasad Sahu

For Appellant: Shri Sanjeev AdityaFor Respondent: Shri Rohit Mujumdar
Section 197ASection 201Section 201(1)Section 40

section 197A. Assessee also submitted that it has placed a system of collecting the forms from rural branches to HO and submitting the same at the time of assessment. Assessee also submitted that in the subsequent assessments, it was properly submitted the forms to Assessing Officer. Considering the above submissions, in our view, assessee is not at default and also

SAPTAGIRI GRAMEENA BANK,CHITTOOR vs. INCOME TAX OFFICER (TDS) WARD-1, TIRUPATI

In the result, all the appeals of the assessee are allowed in above terms

ITA 9/HYD/2020[2012-13]Status: DisposedITAT Hyderabad29 Nov 2021AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri Laxmi Prasad Sahu

For Appellant: Shri Sanjeev AdityaFor Respondent: Shri Rohit Mujumdar
Section 197ASection 201Section 201(1)Section 40

section 197A. Assessee also submitted that it has placed a system of collecting the forms from rural branches to HO and submitting the same at the time of assessment. Assessee also submitted that in the subsequent assessments, it was properly submitted the forms to Assessing Officer. Considering the above submissions, in our view, assessee is not at default and also