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95 results for “TDS”+ Section 31clear

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Key Topics

TDS67Section 194A66Deduction63Section 143(3)56Section 25051Section 200A48Section 201(1)45Section 20141Condonation of Delay41Exemption

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)

TDS, our attention is drawn to the fact that though the Finance Act, (N0.2) 2009 introduced, inter alia, Sec. 194C(6) and 194C(7), similar and analogous provision had been very much in existence under proviso 2 and 3 to Section 194C(3) of the Act. Placing such provisions in juxtaposition in the following chart makes it clear that they

Showing 1–20 of 95 · Page 1 of 5

36
Addition to Income35
Limitation/Time-bar34

BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD

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

ITA 104/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

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

ITA 111/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

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

section 143(3) of the Act on 23rd March 2016, determining the total income of ` 9,96,900, and tax payable of ` 31,75,110 by rejecting TDS

SHRI ABHIJIT MADHUSUDAN SAPKAL,NAGPUR vs. A.C.I.T. CIRCLE 1(1), NAGPUR

In the result this appeal by the assessee stands allowed

ITA 553/NAG/2016[2007-08]Status: DisposedITAT Nagpur06 Jan 2017AY 2007-08

Bench: Shri Shamim Yahya. (S.M.C.)

For Appellant: Shri Abhay AgrawalFor Respondent: Shri A.R. Ninawe
Section 143(3)Section 194JSection 40Section 9(1)(vi)

TDS under section 194J of the Act. 4. The learned CIT(A) passed the order in violation of principle of natural justice. 2. Brief facts of the case are as under : 2 ITA No. 553/Nag/2016. In this case, the return of income for the assessment year under consideration was filed on 31

THE PROJECT DIRECTOR, NATIONAL HIGHWAY AUTHORITY OF INDIA,,NAGPUR vs. I.T.O. T.D.S. WARD 2-(1), NAGPUR

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

ITA 102/NAG/2017[2011-12]Status: DisposedITAT Nagpur01 Mar 2018AY 2011-12

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

For Appellant: Shri Rajesh Loya, CAFor Respondent: Shri R.K. Baral, Senior DR
Section 194CSection 201Section 201(1)Section 206CSection 206C(7)

31,29,095/- and interest at `1,82,67,273/-. Similarly, the TDS demand was `16,32,42,170/- and consequent interest of `5,14,46,832/-. Accordingly, the Assessing Officer held the assessee liable for TCS u/s 206C(1C) of the Act and assessee in default u/s 201(1) and 201(1A) of the Act. Aggrieved, assessee filed appeal

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

In the result, all the appeals are partly allowed in above terms

ITA 321/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 319/NAG/2022[2014-2015]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-2015

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 322/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 286/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 280/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 289/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 320/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 342/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-14

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 285/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 287/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 273/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 281/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 274/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee

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

In the result, all the appeals are partly allowed in above terms

ITA 282/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank of India, -do- 2014-15 Parsheoni Branch Assessee