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13 results for “TDS”+ Section 194Aclear

Sorted by relevance

Mumbai253 Nagpur105 Chandigarh94 Delhi84 Chennai58 Jaipur46 Bangalore36 Ahmedabad35 Hyderabad31 Pune29 Kolkata24 Visakhapatnam19 Cochin18 Panaji13 Raipur12 Rajkot11 Jodhpur10 Surat8 Indore6 Supreme Court5 Cuttack5 Jabalpur5 Ranchi4 Lucknow4 Allahabad3 Patna3 Amritsar3 Guwahati2

Key Topics

Section 201(1)48 Section 194A25 TDS13 Deduction12 Section 2019 Survey u/s 133A9 Section 133A6 Section 1976 Section 206A6 Section 253(1)

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 200/PAN/2019[2015-16]Status: DisposedITAT Panaji18 Jul 2023AY 2015-16

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

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

4

Addition to Income3

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

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

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 201/PAN/2019[2016-17]Status: DisposedITAT Panaji18 Jul 2023AY 2016-17

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

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

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

ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE, PANAJI vs. CANARA BANK, MARGAO

Appeals are dismissed as withdrawn and Revenue’s appeal is dismissed

ITA 77/PAN/2019[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

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

For Appellant: Shri S. Ananthan And MS. Lalitha RameswaranFor Respondent: Shri N. Shrikanth

Section 194ASection 197ASection 201Section 201(1)

section 194A has made it clear that where the payment of interest exceeding Rs.10,000/- during the particular F.Y., TDS

CANARA BANK, PANAJI BRANCH,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE, PANAJI

Appeals are dismissed as withdrawn and Revenue’s appeal is dismissed

ITA 53/PAN/2019[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

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

For Appellant: Shri S. Ananthan And MS. Lalitha RameswaranFor Respondent: Shri N. Shrikanth

Section 194ASection 197ASection 201Section 201(1)

section 194A has made it clear that where the payment of interest exceeding Rs.10,000/- during the particular F.Y., TDS

CANARA BANK,MARGAO vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE, PANAJI

Appeals are dismissed as withdrawn and Revenue’s appeal is dismissed

ITA 54/PAN/2019[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

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

For Appellant: Shri S. Ananthan And MS. Lalitha RameswaranFor Respondent: Shri N. Shrikanth

Section 194ASection 197ASection 201Section 201(1)

section 194A has made it clear that where the payment of interest exceeding Rs.10,000/- during the particular F.Y., TDS

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)

194A 1 2 3 4 5 6 7 (5+6) First Default 51,56,153 10,31,231 8,97,144 19,28,375 169/PAN/2025 2010-11 Second Default 2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025

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)

194A 1 2 3 4 5 6 7 (5+6) First Default 51,56,153 10,31,231 8,97,144 19,28,375 169/PAN/2025 2010-11 Second Default 2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025

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)

194A 1 2 3 4 5 6 7 (5+6) First Default 51,56,153 10,31,231 8,97,144 19,28,375 169/PAN/2025 2010-11 Second Default 2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025

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 194A of the Act was deducted (iv) cash deposit of ₹12,16,69,672/- in one or more saving bank account and (v) cash deposit of ₹11,45,54,672/- ITAT-Panaji Page 2 of 5 Chowgule Industries Pvt. Ltd. Vs DCIT, Panaji Goa ITA Nos.123/PAN/2024 AY: 2013-14 with a banking company. As there was no return