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198 results for “TDS”+ Section 65clear

Sorted by relevance

Delhi1,410Mumbai1,290Bangalore759Chennai478Hyderabad333Kolkata313Ahmedabad296Indore198Chandigarh197Cochin193Jaipur169Pune137Karnataka135Cuttack86Visakhapatnam62Surat57Jabalpur54Raipur54Lucknow47Ranchi43Rajkot43Nagpur39Agra24Patna22Dehradun17Jodhpur17Amritsar14Telangana14Guwahati11Varanasi10Allahabad6Calcutta4SC4Panaji4Rajasthan4Kerala2Uttarakhand2

Key Topics

Section 143(3)67TDS56Section 6851Section 15445Addition to Income44Section 234E41Section 26340Section 143(2)20Disallowance18Section 40A(3)

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

ITA 415/IND/2014[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

TDS u/s 194J of the Act and accordingly treating the Appellant as ‘assessee in default’ u/s 201 r.w.s. section 194J of the Act. Page 5 of 65

Showing 1–20 of 198 · Page 1 of 10

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17
Deduction17
Section 153A16

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

ITA 265/IND/2018[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

TDS u/s 194J of the Act and accordingly treating the Appellant as ‘assessee in default’ u/s 201 r.w.s. section 194J of the Act. Page 5 of 65

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 111/IND/2015[2013-14 (Quarter 4)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 110/IND/2015[2013-14 (for first three quarter)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 109/IND/2015[2012-13]Status: DisposedITAT Indore01 Aug 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

THE ACIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 349/IND/2016[2011-12]Status: DisposedITAT Indore28 Feb 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 316/IND/2016[2011-12]Status: DisposedITAT Indore28 Feb 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

M/S. ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS VA TECH HYDRO INDIA PRIVATE LIMITED),BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 157/IND/2015[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

THE DCIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 265/IND/2015[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

GURVINDER KAUR BHATIA ,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

ITA 151/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

TDS @ 2% under section 194DA on maturity value and you have received premature maturity value in Feb, 2015 whereas the actual date of maturity is 28.04.2015. In view of amendment provisions of explanation (1) of section 10(10D) of the Act, the receipt are taxable in the hands of assignee i.e. assessee even if they are assigned before the date

HARLEEN KAUR BHATIA,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

ITA 150/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

TDS @ 2% under section 194DA on maturity value and you have received premature maturity value in Feb, 2015 whereas the actual date of maturity is 28.04.2015. In view of amendment provisions of explanation (1) of section 10(10D) of the Act, the receipt are taxable in the hands of assignee i.e. assessee even if they are assigned before the date

M/S DALY COLLEGE,BHOPAL vs. THE ITO (INTERNATION TAXATION), BHOPAL

In the result, the appeals of the Revenue in ITA Nos

ITA 1302/IND/2016[2015-16]Status: DisposedITAT Indore06 Dec 2022AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2015-16 M/S. Daly College Ito (It & Tp), Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Tan: Bplto 0735 A Assessee By Shri Manjeet Sachdeva & Avinash Gaur, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 06.12.2022

Section 201Section 201(1)Section 9(1)(vi)Section 9(2)

section 9(2) of the Income-tax Act, 1961 as well as in accordance with Article 13 of Double Taxation Avoidance Agreement (DTAA) between India and U.K. and, therefore, attracted TDS of Rs. 3,65

M.P.GRAMIN BANK ,PADIYAL vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 239/IND/2022[2014-15]Status: DisposedITAT Indore15 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

65 CIT (A), Indore- 2/10102/2020- ITA 286/Ind/2022 BADNAWAR BRANCH BPLJ01603A 2012-13 Q2 26Q 7200 21 2-Aug-22 66 CIT (A), Indore- 2/10127/2020- ITA 287/Ind/2022 NISARPUR BRANCH BPLJ01605C 2012-13 Q2 26Q 7800 21 2-Aug-22 67 CIT (A), Indore- 2/10120/2020- ITA 288/Ind/2022 GHATABILLOD BRANCH BPLJ01616G

M.P.GRAMIN BANK ,SUSARI vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 237/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

65 CIT (A), Indore- 2/10102/2020- ITA 286/Ind/2022 BADNAWAR BRANCH BPLJ01603A 2012-13 Q2 26Q 7200 21 2-Aug-22 66 CIT (A), Indore- 2/10127/2020- ITA 287/Ind/2022 NISARPUR BRANCH BPLJ01605C 2012-13 Q2 26Q 7800 21 2-Aug-22 67 CIT (A), Indore- 2/10120/2020- ITA 288/Ind/2022 GHATABILLOD BRANCH BPLJ01616G

M.P.GRAMIN BANK ,SINGHANA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 232/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

65 CIT (A), Indore- 2/10102/2020- ITA 286/Ind/2022 BADNAWAR BRANCH BPLJ01603A 2012-13 Q2 26Q 7200 21 2-Aug-22 66 CIT (A), Indore- 2/10127/2020- ITA 287/Ind/2022 NISARPUR BRANCH BPLJ01605C 2012-13 Q2 26Q 7800 21 2-Aug-22 67 CIT (A), Indore- 2/10120/2020- ITA 288/Ind/2022 GHATABILLOD BRANCH BPLJ01616G

M.P.GRAMIN BANK ,AJANDA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 236/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

65 CIT (A), Indore- 2/10102/2020- ITA 286/Ind/2022 BADNAWAR BRANCH BPLJ01603A 2012-13 Q2 26Q 7200 21 2-Aug-22 66 CIT (A), Indore- 2/10127/2020- ITA 287/Ind/2022 NISARPUR BRANCH BPLJ01605C 2012-13 Q2 26Q 7800 21 2-Aug-22 67 CIT (A), Indore- 2/10120/2020- ITA 288/Ind/2022 GHATABILLOD BRANCH BPLJ01616G

M.P.GRAMIN BANK ,PIPLIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 240/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

65 CIT (A), Indore- 2/10102/2020- ITA 286/Ind/2022 BADNAWAR BRANCH BPLJ01603A 2012-13 Q2 26Q 7200 21 2-Aug-22 66 CIT (A), Indore- 2/10127/2020- ITA 287/Ind/2022 NISARPUR BRANCH BPLJ01605C 2012-13 Q2 26Q 7800 21 2-Aug-22 67 CIT (A), Indore- 2/10120/2020- ITA 288/Ind/2022 GHATABILLOD BRANCH BPLJ01616G

M.P.GRAMIN BANK ,TIRGAON vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 233/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

65 CIT (A), Indore- 2/10102/2020- ITA 286/Ind/2022 BADNAWAR BRANCH BPLJ01603A 2012-13 Q2 26Q 7200 21 2-Aug-22 66 CIT (A), Indore- 2/10127/2020- ITA 287/Ind/2022 NISARPUR BRANCH BPLJ01605C 2012-13 Q2 26Q 7800 21 2-Aug-22 67 CIT (A), Indore- 2/10120/2020- ITA 288/Ind/2022 GHATABILLOD BRANCH BPLJ01616G

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 234/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

65 CIT (A), Indore- 2/10102/2020- ITA 286/Ind/2022 BADNAWAR BRANCH BPLJ01603A 2012-13 Q2 26Q 7200 21 2-Aug-22 66 CIT (A), Indore- 2/10127/2020- ITA 287/Ind/2022 NISARPUR BRANCH BPLJ01605C 2012-13 Q2 26Q 7800 21 2-Aug-22 67 CIT (A), Indore- 2/10120/2020- ITA 288/Ind/2022 GHATABILLOD BRANCH BPLJ01616G

M.P.GRAMIN BANK ,LABRIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 231/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

65 CIT (A), Indore- 2/10102/2020- ITA 286/Ind/2022 BADNAWAR BRANCH BPLJ01603A 2012-13 Q2 26Q 7200 21 2-Aug-22 66 CIT (A), Indore- 2/10127/2020- ITA 287/Ind/2022 NISARPUR BRANCH BPLJ01605C 2012-13 Q2 26Q 7800 21 2-Aug-22 67 CIT (A), Indore- 2/10120/2020- ITA 288/Ind/2022 GHATABILLOD BRANCH BPLJ01616G