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64 results for “TDS”+ Deductionclear

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Key Topics

Section 234E97 Section 201(1)73 TDS61 Section 200A50 Section 4036 Deduction36 Section 143(3)29 Addition to Income27 Section 194A25 Section 194C

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

deduction & collection of taxes at source [‘TDS’], the Revenue conducted a survey/spot verification u/s 133A of the Act on the assessee

Showing 1–20 of 64 · Page 1 of 4

21

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

deduction & collection of taxes at source [‘TDS’], the Revenue conducted a survey/spot verification u/s 133A of the Act on the assessee

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

deduction & collection of taxes at source [‘TDS’], the Revenue conducted a survey/spot verification u/s 133A of the Act on the assessee

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

ITA 153/PAN/2015[2006-07]Status: DisposedITAT Panaji13 Jul 2023AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

deduction of TDS. It was the submission that one of the main issues was in respect of non- deduction of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 159/PAN/2015[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

deduction of TDS. It was the submission that one of the main issues was in respect of non- deduction of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

ITA 152/PAN/2015[2005-06]Status: DisposedITAT Panaji13 Jul 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

deduction of TDS. It was the submission that one of the main issues was in respect of non- deduction of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 158/PAN/2015[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

deduction of TDS. It was the submission that one of the main issues was in respect of non- deduction of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

ITA 154/PAN/2015[2008-09]Status: DisposedITAT Panaji13 Jul 2023AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

deduction of TDS. It was the submission that one of the main issues was in respect of non- deduction of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, WARD-1, BAGALKOT., BAGALKOT

Appeals are allowed for statistical purposes in above terms

ITA 157/PAN/2015[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

deduction of TDS. It was the submission that one of the main issues was in respect of non- deduction of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, WARD-1, BAGALKOT., BAGALKOT

Appeals are allowed for statistical purposes in above terms

ITA 155/PAN/2015[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

deduction of TDS. It was the submission that one of the main issues was in respect of non- deduction of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 160/PAN/2015[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

deduction of TDS. It was the submission that one of the main issues was in respect of non- deduction of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 161/PAN/2015[2012-13]Status: DisposedITAT Panaji13 Jul 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

deduction of TDS. It was the submission that one of the main issues was in respect of non- deduction of TDS

ACIT (TDS) CIRCLE, PANAJI vs. M/S SADASHIVA SUGARS LIMITED, BAGALKOT

In the result, appeal of the Revenue is dismissed

ITA 62/PAN/2020[2014-15]Status: DisposedITAT Panaji22 Aug 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Vikram VijayraghavanFor Respondent: Shri N. Shrikanth

Section 133ASection 271CSection 40

deduction of TDS, it was contended that there was no obligation to deduct tax at source on the harvesting charges

CHOWGULE INDUSTRIES PVT. LTD,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

The appeal is partly allowed for statistical purpose as above

ITA 123/PAN/2024[2013-14]Status: DisposedITAT Panaji20 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 123/Pan/2024 Assessment Year : 2013-14 Chowgule Industries Pvt. Ltd. 503, Gabmar Apartment, Vasco Da Gama, Goa. Pan:Aaccc9272H. . . . . . . . Appellant

For Appellant: Ms Pooja Bandekar [‘Ld. AR’]For Respondent: Mr Renga Rajan [‘Ld. DR’]

Section 139Section 147Section 148Section 194ASection 194CSection 194HSection 246ASection 250Section 253(1)

TDS u/s 194H of the Act was deducted (iii) interest income of ₹16,349/- on which TDS u/s 194A of the Act was deducted

SHRI UMESH KUMAR BHARATI,VERNA vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI

Appeals are dismissed in above terms

ITA 2/PAN/2022[2016-17]Status: DisposedITAT Panaji24 Jan 2023AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Sandip BhandareFor Respondent: Shri N. Shrikanth

Section 271Section 271C

deducting TDS. And also that he could not comply with the impugned statutory provision requiring TDS deduction as well as filing

MRS VINI P. KENI,PANAJI vs. INCOME TAX OFFICER, WARD - 1(3), PANAJI

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 112/PAN/2022[2014-15]Status: DisposedITAT Panaji20 Mar 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 112/Pan/2022 (A.Y. 2014-15 ) Vini Prasad Keni, Vs Ito-Ward-1(3), Keni Building, Aayakar Bhavan, . Dr.Dada Vaidhya Road, Panaji-403001, Panjim-403001, Goa. Goa. . Pan .No. Adppk9767N (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Shri D.E.Robinson.Ar Revenue By Sri Narender Reddy.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing 25.02.2025 घोषणा क" तार"ख/Date Of Pronouncement 20.03.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Nfac/ Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. 2. At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay Of 13 Days In Filing The Appeal Before The Hon’Ble Tribunal & The Assesse Has Filed The Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned In The Affidavit Are Reasonable & The Ld. Dr Has No Specific Objections. Accordingly, We Condone The Delay & Admit The Appeal. The Assessee Has Raised

Section 14ASection 194CSection 40

deducted TDS 3 ITA. No. 112/PAN/2022 Vini.Prasad Keni. u/sec194C of the Act. The assessee has filed the submissions explaining that

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

In the result, the appeal filed by the appellant is dismissed

ITA 198/PAN/2019[2013-14]Status: DisposedITAT Panaji18 Jul 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

TDS provisions of section 194A of Income-tax Act, 1961. There was no valid declaration U/S.197(1A) of the I. T. Act for NIL or lower tax deduction

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

In the result, the appeal filed by the appellant is dismissed

ITA 199/PAN/2019[2014-15]Status: DisposedITAT Panaji18 Jul 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

TDS provisions of section 194A of Income-tax Act, 1961. There was no valid declaration U/S.197(1A) of the I. T. Act for NIL or lower tax deduction

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

In the result, the appeal filed by the appellant is dismissed

ITA 196/PAN/2019[2011-12]Status: DisposedITAT Panaji18 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

TDS provisions of section 194A of Income-tax Act, 1961. There was no valid declaration U/S.197(1A) of the I. T. Act for NIL or lower tax deduction

BANK OF BARODA,MUDHOL vs. THE INCOME TAX OFFICER (TDS), WARD-1, BELGAVI

In the result, the appeal filed by the appellant is dismissed

ITA 197/PAN/2019[2012-13]Status: DisposedITAT Panaji18 Jul 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

TDS provisions of section 194A of Income-tax Act, 1961. There was no valid declaration U/S.197(1A) of the I. T. Act for NIL or lower tax deduction