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22 results for “TDS”+ Section 197A(2)clear

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

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

In the result, petition fails and is dismissed

Showing 1–20 of 22 · Page 1 of 2

6

Survey u/s 133A6

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 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 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

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

In the result, the appeal of assessee is partly allowed

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

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 201(1)/201(1A) of the Income Tax Act, 1961 (in short “the Act”) dated 19.03.2008 for the Assessment Year 2004-05. 2. The brief facts of this issue is that the assessee paid interest to the tune of Rs. 2,13,087/- to 5 parties as under: 2 M/s SLS Investments Private Limited A.Yr.2004-05 These payments

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)

2. The assessee has raised common grounds of appeals in all these years. The only variation between the grounds of appeals raised by the assesese is the difference in the quantum pleaded in the grounds. It has raised five grounds of appeal in each year and in brief its grievance is that the assessee ought to have not been treated

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)

2. The assessee has raised common grounds of appeals in all these years. The only variation between the grounds of appeals raised by the assesese is the difference in the quantum pleaded in the grounds. It has raised five grounds of appeal in each year and in brief its grievance is that the assessee ought to have not been treated

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)

197A of the Act but has included the receipt of terminalling charges in its books of account as income. ii) Same terminalling charges were paid to M/s Indian Oil Petronas Pvt. Ltd. after the deduction of TDS. iii) The assessee failed to produce documents to demonstrate that the payee has included the terminalling charges in its income and has paid

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

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

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

197A of the Act was furnished. On query by AO, assessee submitted that the payment to non-resident Shipping Companies are governed under provision of Sec. 172 of the Act which provides non obstante clause which has an overriding effect over the other provision of the Act. Therefore, the TDS was not deducted. However, the AO perused one TDS certificate

HARIKISHAN DASS RAMKISHAN,KOLKATA vs. I.T.O WD - 45(4),KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed as stated above

ITA 1887/KOL/2013[2007-08]Status: DisposedITAT Kolkata05 Aug 2016AY 2007-08

Bench: : Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

For Appellant: Shri B.C. Jain, FCA, ld.ARFor Respondent: Shri Snehtpal Datta, JCIT, Sr.DR

Section 143(3)Section 197A(2)Section 263Section 272A(2)(f)Section 40

TDS at source on such amount. Besides, the assessee also submitted that it is not conversant with intricate tax laws and it is not assisted by any qualified or competent tax advisor. The assessee also submitted that it did not derive any pecuniary benefits and does not have ulterior motive. 4. Having considered the submissions of the assessee

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)

197A, the appellant was not liable to deduct tax u/s. 194A; and consequently, the 7 ITA No.1549/Kol/2011 & CO No.68/K/2011 Binay Poddar AY 2008-09 provisions of section 40(a)(ia) have no application. The addition of Rs.1,62,612/- is deleted. Ground no. 7 is allowed.” 10. We find that the assessee has received declaration in form No. 15G from

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