CITIZEN CREDIT CO-OPERATIVE BANK LTD (COLABA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

TDS on interest payments exceeding Rs. 10,000/-.", "result": "Dismissed", "sections": [ "Section 194A", "Section 201", "Section 201(1)", "Section 201(1A)", "Section 194A(1)", "Section 194A(3

CITIZENCREDIT CO OPERATIVE BANK LIMITED (KULA BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

TDS.", "result": "Dismissed", "sections": [ "Section 194A", "Section 250", "Section 201(1)", "Section 201(1A)", "Section 194A(3)(v)", "Section 194A

CITIZENCREDIT CO OPERATIVE BANK LIMITED (BYCULLA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

TDS.", "result": "Dismissed", "sections": [ "Section 194A(1)", "Section 194A(3)(i)(b)", "Section 194A(3)(v)", "Section 194A(3)(viia)(b)", "Section 201

CITIZEN CREDIT CO-OPERATIVE BANK LTD,MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

TDS on interest payments exceeding Rs. 10,000/-.", "result": "Dismissed", "sections": [ "Section 194A(1)", "Section 194A(3)(i)(b)", "Section 194A(3)(v)", "Section 194A(3)(viia)(b)", "Section 201

CITIZEN CREDIT CO-OPERATIVE BANK LTD (MULUND BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

TDS on interest payments exceeding Rs. 10,000/-.", "result": "Dismissed", "sections": [ "Section 194A(1)", "Section 194A(3)(i)(b)", "Section 194A(3)(v)", "Section 194A(3)(viia)(b)", "Section 201

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAHIM BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

Appeal of the assessee is partly allowed for statistical purposes

sections": ["194A(1)", "194A(3)(i)(b)", "194A(3)(v)", "194A(3)(viia)(b)", "201(1)", "201(1A)", "80P(2)(d)", "271C"], "issues": "Whether the assessee, a Co-operative bank, is exempt from deducting TDS

CITIZENCREDIT CO OPERATIVE BANK LIMITED (SANTACRUZ BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

sections": [ "194A", "201", "201(1)", "201(1A)", "194A(1)", "194A(3)(i)(b)", "194A(3)(viia)(b)", "194A(3)(v)" ], "issues": "Whether a co-operative bank is required to deduct TDS

INFINITY RETAIL LTD.,MUMBAI vs. CIT(TDS)-1, MUMBAI

In the result, the appeal is allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleinfinity Retail Limited, Cit (Tds) – 1 Unit No. 701 & 702, 7Th Room No. 900, 9Th Floor, बनाम/ Floor, Kaledonia, Sahar K.G. Mittal Building, Road, Andheri (East), Vs. Netaji Subhash Road, Mumbai – 400069. Charni Road, Mumbai-400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccv1726H .. (""थ" / Respondent) (अपीलाथ" /Appellant)

TDS Officer (‘TO’) under section 201(1)/201(1A) of the Act was erroneous and prejudicial to the interests of revenue and in revising the same. 2. Based on the facts and circumstances of the case and in law, the Ld. CIT has erred in passing the order dated 19 March 2020 under section 263 of the Act. 3

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest

LATE SHRI JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012." 12. On 1.6.2015, clauses (c) to (f) came to be substituted under Section 200A providing that the fee under Section 234E

LATE SHRI JAYEESH THAR ,MUMBAI vs. INCOME TAX OFFICER, TDS WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012." 12. On 1.6.2015, clauses (c) to (f) came to be substituted under Section 200A providing that the fee under Section 234E

LATE JAYESH THAR ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012." 12. On 1.6.2015, clauses (c) to (f) came to be substituted under Section 200A providing that the fee under Section 234E