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24 results for “TDS”+ Section 194A(3)(v)clear

Sorted by relevance

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Key Topics

Section 194A52Deduction24TDS23Section 25020Section 20120Section 201(1)20Exemption20Condonation of Delay20Section 4014Section 36(1)(iii)

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

ITA 115/NAG/2023[2018-19]Status: DisposedITAT Nagpur15 May 2024AY 2018-19

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

For Appellant: Shri J.M. RanadeFor Respondent: Shri Abhay Y. Marathe
Section 194ASection 40

TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

Showing 1–20 of 24 · Page 1 of 2

4
Disallowance4
Addition to Income4
ITA 114/NAG/2023[2017-18]Status: DisposedITAT Nagpur15 May 2024AY 2017-18

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

For Appellant: Shri J.M. RanadeFor Respondent: Shri Abhay Y. Marathe
Section 194ASection 40

TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

ITA 113/NAG/2023[2016-17]Status: DisposedITAT Nagpur15 May 2024AY 2016-17

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

For Appellant: Shri J.M. RanadeFor Respondent: Shri Abhay Y. Marathe
Section 194ASection 40

TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative

M/S TAWARI TRADERS ,BULDHANA vs. INCOME TAX OFFICER WARD -2, KHAMGAON

In the result, appeal by the assessee stands dismissed

ITA 193/NAG/2019[2013-14]Status: DisposedITAT Nagpur04 Mar 2025AY 2013-14

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

For Appellant: Shri Rachit ThakkarFor Respondent: Shri Abhay Y. Marathe
Section 36Section 36(1)(iii)Section 40

194A vis- à-vis section 40(a)(ia), the appellant submitted as under: "Alternatively and without prejudice to the above, if it is presumed that the charges, paid to Shri. Shivnathrai S. Agrawal, is nothing but interest, still the provisions of section 40(a)(ia) are not applicable to the facts of the case. For the said amount of interest

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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 174/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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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 184/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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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 186/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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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 187/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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted

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

3. Briefly stated, the facts of the case in the captioned appeals are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted