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22 results for “TDS”+ Section 197Aclear

Sorted by relevance

Chennai93 Nagpur92 Delhi59 Karnataka26 Bangalore25 Kolkata22 Mumbai15 Cochin10 Jaipur6 Panaji6 Hyderabad5 Pune2 Visakhapatnam1 Chandigarh1 Jodhpur1 Lucknow1 Ahmedabad1

Key Topics

Section 234E90 Section 200A48 TDS20 Deduction16 Section 201(1)14 Section 2639 Section 2008 Section 143(3)8 Section 2018 Addition to Income

ACIT, CIRCLE - 3, ASANSOL, ASANSOL vs. M/S. SANJAY TRANSPORT AGENCY, BURDWAN

In the result, the appeal of revenue is partly allowed

ITA 1627/KOL/2011[2008-09]Status: DisposedITAT Kolkata20 Nov 2015AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Debasish Roy, JCITFor Respondent: Shri Sunil Kumar Sarana, FCA

Section 133(6)Section 143(3)Section 68

TDS) as required by sub-section 2 of section 197A. Apart from this inference, there is no other evidence in their

PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed

Showing 1–20 of 22 · Page 1 of 2

6

Survey u/s 133A6

ITA 575/KOL/2021[2013-14]Status: DisposedITAT Kolkata18 May 2022AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

Section 200ASection 234E

197A, a certificate as required by section 203 and returns under sections 206 and 206C and 71[statements under sub-section (2A) or sub section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall not exceed the amount of tax deductible or collectible, as the case may be: Provided

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 420/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

197A, a certificate as required by section 203 and returns under sections 206 and 206C and 71[statements under sub-section (2A) or sub section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall not exceed the amount of tax deductible or collectible, as the case may be: Provided

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 415/KOL/2021[2013-14]Status: DisposedITAT Kolkata17 Dec 2021AY 2013-14

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

197A, a certificate as required by section 203 and returns under sections 206 and 206C and 71[statements under sub-section (2A) or sub section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall not exceed the amount of tax deductible or collectible, as the case may be: Provided

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 418/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

197A, a certificate as required by section 203 and returns under sections 206 and 206C and 71[statements under sub-section (2A) or sub section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall not exceed the amount of tax deductible or collectible, as the case may be: Provided

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 417/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

197A, a certificate as required by section 203 and returns under sections 206 and 206C and 71[statements under sub-section (2A) or sub section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall not exceed the amount of tax deductible or collectible, as the case may be: Provided

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 416/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

197A, a certificate as required by section 203 and returns under sections 206 and 206C and 71[statements under sub-section (2A) or sub section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall not exceed the amount of tax deductible or collectible, as the case may be: Provided

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 419/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

197A, a certificate as required by section 203 and returns under sections 206 and 206C and 71[statements under sub-section (2A) or sub section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall not exceed the amount of tax deductible or collectible, as the case may be: Provided

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 421/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Dec 2021AY 2015-16

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

197A, a certificate as required by section 203 and returns under sections 206 and 206C and 71[statements under sub-section (2A) or sub section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall not exceed the amount of tax deductible or collectible, as the case may be: Provided

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 422/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Dec 2021AY 2015-16

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

197A, a certificate as required by section 203 and returns under sections 206 and 206C and 71[statements under sub-section (2A) or sub section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall not exceed the amount of tax deductible or collectible, as the case may be: Provided

M/S. HOOGHLY DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,HOOGHLY vs. D.C.I.T., CIRCLE - 23(), HOOGHLY, HOOGHLY

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 704/KOL/2022[2018-2019]Status: DisposedITAT Kolkata05 Jul 2023AY 2018-2019

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 133ASection 201Section 201(1)

section 201(1)/201(1A) of the Income Tax Act, the assessee carried the matter in appeal before the ld. 1st Appellate Authority. The ld. CIT(Appeals) has decided all these appeals simultaneously though by separate order but by recording verbatim the same finding. The finding recorded by the ld. CIT(Appeals) in A.Y.16-17 reads as under:- Assessment Years

M/S. HOOGHLY DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,HOOGHLY vs. D.C.I.T., CIRCLE - 23(), HOOGHLY, HOOGHLY

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 703/KOL/2022[2017-2018]Status: DisposedITAT Kolkata05 Jul 2023AY 2017-2018

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 133ASection 201Section 201(1)

section 201(1)/201(1A) of the Income Tax Act, the assessee carried the matter in appeal before the ld. 1st Appellate Authority. The ld. CIT(Appeals) has decided all these appeals simultaneously though by separate order but by recording verbatim the same finding. The finding recorded by the ld. CIT(Appeals) in A.Y.16-17 reads as under:- Assessment Years

M/S SLS INVESTMENT PRIVATE LIMITED,KOLKATA vs. ITO, WARD 59(3)/TDS, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1827/KOL/2016[2004-05]Status: DisposedITAT Kolkata12 Jan 2018AY 2004-05

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 1827/Kol/2016 Assessment Year : 2004-05 M/S Sls Investments Pvt. Ltd. -Vs- Ito, Ward-59(3),Tds,Kolkata [Pan: Aadcs 9398 H] (Appellant) (Respondent)

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Arindam Bhattacharjee, Addl. CIT

section 197A(2) of the Act. 7. In view of the aforesaid findings, we have no hesitation to hold that the assessee could not be treated as assessee in default in the facts and circumstances 6 7 M/s SLS Investments Private Limited A.Yr.2004-05 of the case and accordingly the tax and interest levied

INDIAN OIL CORPORATION LTD. MARKETING DIVISION (EASTERN REGION),KOLKATA vs. DCIT, CIRCLE - 58 (TDS)/KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

ITA 1517/KOL/2009[2002-03]Status: DisposedITAT Kolkata20 Jul 2016AY 2002-03

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 133ASection 194CSection 201Section 201(1)

TDS provision. However AO has disregarded the plea of the assessee and while doing so the AO also considered certain clauses of the agreement. The reasons for the rejections are enumerated as under:- i) M/s BRPL written a letter to the assessee that it has not obtained any certificate under section 197/ 197A

DCIT, CIRCLE - 33, KOLKATA, KOLKATA vs. SHRI BINOY PODDAR, KOLKATA

In the result, both the appeal of revenue as well as cross objection of assessee are dismissed

ITA 1549/KOL/2011[2008-09]Status: DisposedITAT Kolkata15 Oct 2015AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Sanjay Mukherjee, JCIT

Section 133ASection 143(3)

TDS. The CIT(A) also deleted the disallowance only on the premise and the relevant finding of CIT(A) has given in para 14, which reads as under: “….. I find merit in the submissions. As the person to whom interest was paid had submitted a declaration in Form No. 15G in accordance with the provisions of section 197A

D.C.I.T CIR - 4,KOLKATA, KOLKATA vs. M/S MADHU JAYANTI INTERNATIONAL, KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 1011/KOL/2013[2008-09]Status: DisposedITAT Kolkata20 Jul 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09

Section 143(2)Section 143(3)Section 172Section 197Section 197ASection 40

TDS was deducted from the payment made to these Shipping Companies and/or no certificate under section 197A of the Act was furnished

UNION BANK OF INDIA,BURDWAN vs. I.T.O.,WARD-4(2), BURDWAN

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 323/KOL/2020[2015-16]Status: DisposedITAT Kolkata09 Oct 2020AY 2015-16

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm]

Section 194ASection 197A(1)Section 201Section 201(1)

TDS and took up the case of two customers (i) Shri Debabrata Hati and (ii) Smt. Kamala Nag. Even though the AO acknowledges that both the customers have filed Form 15G as provided u/s. 197A(1)/1A and read with Rule 29C,however, the AO was of the opinion that since the interest amount exceeded the threshold limit of taxable

UNION BANK OF INDIA,BURDWAN vs. I.T.O.,WARD-4(2), BURDWAN

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 322/KOL/2020[2014-15]Status: DisposedITAT Kolkata09 Oct 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm]

Section 194ASection 197A(1)Section 201Section 201(1)

TDS and took up the case of two customers (i) Shri Debabrata Hati and (ii) Smt. Kamala Nag. Even though the AO acknowledges that both the customers have filed Form 15G as provided u/s. 197A(1)/1A and read with Rule 29C,however, the AO was of the opinion that since the interest amount exceeded the threshold limit of taxable

BISWANATH AGARWALA,KOLKATA vs. ACIT, CIRCLE - 43, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1843/KOL/2018[2013-14]Status: DisposedITAT Kolkata19 Dec 2018AY 2013-14

Bench: "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, Jm] I.T.A. No. 1843/Kol/2018 Assessment Year: 2013-14

Section 37Section 40

TDS. We note that a similar issue was considered by the Coordinate Bench of this tribunal Bombay Bench in the case of Karwat Steel Traders Vs. ITO, ITA No. 6822/Mum/2011 for AY 2008- 09 dated 10.07.2013 wherein a similar issue arose and the Tribunal held as under: “4. We have considered the issue. The provisions of section

M/S RAIGANJ COMMUNICATION,UTTAR DINAJPUR vs. ITO,WARD-1, RAIGANJ, UTTAR DINAJPUR

In the result, assessee’s appeal stands partly allowed

ITA 847/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Jun 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09

Section 143(3)Section 194H

TDS as contemplated u/s 194H of the Act. In this connection, we find on the similar facts and circumstances the Co- ordinate Bench of Cuttack Bench has decided this issue in favour of assessee and against the Revenue and we are putting our reliance in the order of Pareek Electricals v. ACIT (2012) 27 taxmann.com 219 (Cut), wherein