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I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. ULTRATECH CEMENT LTD UNIT AWARPUR CEMENT WORKS,

In the result, the appeal of the assessee is allowed

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

TDS was being made on identical payments to transporters. 5. Whether on the facts and circumstances of the case the Ld.CIT(A) is justified in not appreciating that by virtue of amendment to section 194C(6) w.e.f. 16-2015 an exemption

YASH TRAVELS AND TOURS PRIVATE LIMITED,NAGPUR vs. THE INCOME TAX OFFICER WARD - 2(2) NAGPUR, NAGPUR

In the result, the grounds of appeal raised by the assessee are

ITA 481/NAG/2025[2023-2024]Status: DisposedITAT Nagpur26 Mar 2026AY 2023-2024

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy(Physical Hearing) Yash Travels & Tours Pvt. Ltd. Ito, Ward–2(2), Nagpur F–5, Shrdha House, Vs Aayakar Bhawan, Civil Lines, Kingsway, Nagpur–4440001. Nagpur–440001. [Pan: Aaacy3931D] Appellant / Assessee Respondent / Revenue

Section 10(37)Section 234ASection 254(1)Section 96

exempt, on which TDS was made by Disbursing Authority. Such amount of interest on which TDS is made, is clearly

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya

Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

exemption from making TDS to Transporters was extended in all Transport contracts. "49.3 Provisions for payments and tax deducted at source

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, BSNL RTTC BUILDING vs. THE WARDHA DISTRICT CENTRAL COOPERATIVE BANK LTD, WARDHA

In the result, Revenue’s appeal stands allowed for statistical purposes

ITA 99/NAG/2024[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe

TDS, investments /advances/loans, expenses incurred for earning exempt income, business expenses, bonus or commission paid to employee, refund claim". Notice

TATANLAL BIHARILAL ATAL,,AMARAVATI vs. ITO, WARD- 1,, AMARAVATI

In the result, assessee’s appeal is allowed

ITA 90/NAG/2017[2013-14]Status: DisposedITAT Nagpur26 Oct 2018AY 2013-14

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri K.P. DewaniFor Respondent: Shri U.U. Kasar

Section 10(37)Section 143(1)Section 143(3)Section 194LSection 199Section 234DSection 244A

exempt u/s 10(37) of I. T. Act and no TDS is required to be made on this amount. However

INCOME TAX OFFICER WARD-2, CHANDRAPUR, CHANDRAPUR vs. JANARDAN SHYAM BIHARI SINGH, CHANDRAPUR

In the result, appeals by the Revenue stand dismissed

ITA 40/NAG/2024[2014]Status: DisposedITAT Nagpur17 Feb 2025

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe

Section 194CSection 44A

TDS amounting to Rs. 3,96,306/- has been deducted which is more than the exemption limit provided u/s.44AB of the IT Act. However

INCOME TAX OFFICER, WARD-2, CHANDRAPUR, CHANDRAPUR vs. JANARDAN SHYAM BIHARI SINGH, CHANDRAPUR

In the result, appeals by the Revenue stand dismissed

ITA 37/NAG/2024[2011]Status: DisposedITAT Nagpur17 Feb 2025

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe

Section 194CSection 44A

TDS amounting to Rs. 3,96,306/- has been deducted which is more than the exemption limit provided u/s.44AB of the IT Act. However

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

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

ITA 406/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(10, NAGPUR

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

ITA 402/NAG/2022[2014-15]Status: DisposedITAT Nagpur26 Sept 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-1, NAGPUR

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

ITA 405/NAG/2022[2010-11]Status: DisposedITAT Nagpur26 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

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

ITA 408/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

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

ITA 400/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

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

ITA 399/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

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

ITA 398/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS, CIRCEL-51(1), NAGPUR

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

ITA 393/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

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

ITA 401/NAG/2022[2014-15]Status: DisposedITAT Nagpur26 Sept 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-1, NAGPUR

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

ITA 403/NAG/2022[2010-11]Status: DisposedITAT Nagpur26 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-1, NAGPUR

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

ITA 404/NAG/2022[2010-11]Status: DisposedITAT Nagpur26 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1),, NAGPUR

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

ITA 396/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

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

ITA 407/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR

Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption