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254 results for “TDS”+ Section 13(1)clear

Sorted by relevance

Delhi4,274Mumbai4,256Bangalore2,169Chennai1,473Kolkata1,070Pune654Hyderabad570Ahmedabad554Indore460Jaipur394Raipur379Chandigarh301Karnataka287Cochin259Nagpur254Surat206Visakhapatnam179Rajkot131Lucknow102Cuttack91Amritsar81Dehradun76Patna56Ranchi49Jabalpur48Panaji45Agra44Telangana40Allahabad36Guwahati35Jodhpur32SC19Kerala14Varanasi13Calcutta10Himachal Pradesh8Rajasthan6Orissa3Uttarakhand3Punjab & Haryana2J&K2Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 194A162Section 201(1)142Section 20199TDS98Section 25096Condonation of Delay89Deduction87Limitation/Time-bar71Section 200A66Exemption

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

TDS is deducted. It is seen that the assessee has not filed his return of income for AY 2015-16. The above transactions, total to amount Rs.1,32,51,842/- remain unexplained and there is escapement of income in absence of return of income filed. Thus income from above transaction has not been offered

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

Showing 1–20 of 254 · Page 1 of 13

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61
Section 197A32
Section 19126
ITA 569/NAG/2024[2022-23]Status: Disposed
ITAT Nagpur
10 Feb 2025
AY 2022-23

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

TDS is deducted. It is seen that the assessee has not filed his return of income for AY 2015-16. The above transactions, total to amount Rs.1,32,51,842/- remain unexplained and there is escapement of income in absence of return of income filed. Thus income from above transaction has not been offered

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

TDS is deducted. It is seen that the assessee has not filed his return of income for AY 2015-16. The above transactions, total to amount Rs.1,32,51,842/- remain unexplained and there is escapement of income in absence of return of income filed. Thus income from above transaction has not been offered

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)

13. Ld. CIT(A) mistook the expressions ―Any person responsible for paying any sum‖ and ―any resident (hereafter in this section referred to as the contractor)‖, appearing in Sec. 194C(1) and categorized the assessee as the Contractor. Having categorized the assessee as a contractor, the Ld. CIT(A) observed that the immunity from making TDS

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 183/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 179/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 178/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 181/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 173/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 189/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 175/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 171/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 176/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 172/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 180/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 177/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 170/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 185/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 182/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India

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

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 188/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

13. ITA no.182/Nag./2023 TDS Circle-51(1), Parseoni Branch Nagpur Asstt. CIT, Bank of India 2014-15 14. ITA no.183/Nag./2023 TDS Circle-51(1), Khapri Branch Nagpur Bank of India A.Y. 2015-16 Asstt. CIT, Bank of India 2014-15 15. ITA no.184/Nag./2023 TDS Circle-51(1), Mahal Branch Nagpur Asstt. CIT, Bank of India