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543 results for “TDS”+ Section 192clear

Sorted by relevance

Delhi768 Bangalore616 Mumbai543 Indore393 Chennai266 Karnataka153 Kolkata148 Pune132 Chandigarh109 Raipur94 Cochin88 Jaipur83 Visakhapatnam80 Hyderabad79 Ranchi60 Ahmedabad52 Cuttack51 Lucknow47 Nagpur32 Jabalpur27 Amritsar23 Jodhpur20 Agra14 Rajkot14 Telangana14 Allahabad12 Patna12 Dehradun11 Guwahati11 Kerala8 SC7 Surat4 Varanasi4 Panaji4 Orissa1 Rajasthan1

Key Topics

Section 20188 Section 14A61 TDS50 Deduction42 Addition to Income40 Section 4038 Disallowance37 Section 201(1)33 Section 143(3)26 Section 195

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2773/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Nov 2024AY 2014-15

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Showing 1–20 of 543 · Page 1 of 28

...

25

ITA 2774/MUM/2024[2015-16]Status: Disposed

ITAT Mumbai

27 Nov 2024

AY 2015-16

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2771/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2777/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2775/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2776/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2778/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4741/MUM/2016[2013-14 (24Q-Q4)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

For Appellant: Shri Kapil D. Talreja &For Respondent: Shri Saurabh Kumar Rai

Section 156Section 200ASection 234E

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4740/MUM/2016[2013-14 (24Q-Q4)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

For Appellant: Shri Kapil D. Talreja &For Respondent: Shri Saurabh Kumar Rai

Section 156Section 200ASection 234E

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

DISHA DISTRIBUTORS,MUMBAI vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4742/MUM/2016[2013-14 (26Q-Q2)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

For Appellant: Shri Kapil D. Talreja &For Respondent: Shri Saurabh Kumar Rai

Section 156Section 200ASection 234E

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4744/MUM/2016[2013-14 (24Q-Q4)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Sprigtime Clubs & Hospitality Assessing Officer, Tds Ward Services Pvt. Ltd. Rani Mansion, Murbad Road Vs. 2Nd Floor, Sprig Avenue, Club Road Kalyan (W), 421301 Kalyan (W) 421301 Pan – Aaocs9107M Appellant Respondent

For Appellant: Shri Kapil D. TalrejaFor Respondent: Shri Saurabh Kumar Rai

Section 156Section 200ASection 234E

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 4 Sprigtime Clubs&Hospitality Services

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1812/MUM/2018[2008-09]Status: DisposedITAT Mumbai04 Aug 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS amount collected under Section 192 Section 192 of the Act is required to be paid to the credit of the Act is required

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1815/MUM/2018[2014-15]Status: DisposedITAT Mumbai04 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS amount collected under Section 192 Section 192 of the Act is required to be paid to the credit of the Act is required

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1813/MUM/2018[2009-10]Status: DisposedITAT Mumbai04 Aug 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS amount collected under Section 192 Section 192 of the Act is required to be paid to the credit of the Act is required

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1814/MUM/2018[2010-11]Status: DisposedITAT Mumbai04 Aug 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS amount collected under Section 192 Section 192 of the Act is required to be paid to the credit of the Act is required

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2),, MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3086/MUM/2022[2014-15]Status: DisposedITAT Mumbai27 Apr 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

Section 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 15. The learned CIT(A) also erred in not appreciating The learned CIT(A) also erred in not appreciating that the annual Circular on TDS

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3089/MUM/2022[2017-18]Status: DisposedITAT Mumbai27 Apr 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

Section 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 15. The learned CIT(A) also erred in not appreciating The learned CIT(A) also erred in not appreciating that the annual Circular on TDS

STATE BANK OF INDIA HRMS DEPARTMENT ,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3111/MUM/2022[2012-2013]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-2013

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

Section 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 15. The learned CIT(A) also erred in not appreciating The learned CIT(A) also erred in not appreciating that the annual Circular on TDS

STATE BANK OF INDIA HRMS DEPARTMENT,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3112/MUM/2022[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

Section 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 15. The learned CIT(A) also erred in not appreciating The learned CIT(A) also erred in not appreciating that the annual Circular on TDS

STATE BANK OF INDIA-RBO II THANE WESTERN BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2765/MUM/2022[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

Section 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 15. The learned CIT(A) also erred in not appreciating The learned CIT(A) also erred in not appreciating that the annual Circular on TDS