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5 results for “TDS”+ Section 194A(3)(iii)clear

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Key Topics

Section 201(1)9 TDS5 Section 194A4 Deduction4 Section 1473 Section 2013 Section 197A3 Limitation/Time-bar3 Section 2632 Section 40

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

In the result, the appeal of the assessee is allowe

ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16

Bench: Dr. M. L. Meena & Shri Anikesh Banerjee

Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40

TDS is liable to be disallowed @30% u/s 40(a)(ia) ignoring the @30% u/s 40(a)(ia) ignoring the provisions of section 194A(3)(iii

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

2

Section 194A(3)(iv)2

Appeals are dismissed as withdrawn and Revenue’s appeal is dismissed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

iii. The ld. CIT(A) has erred in not considering the fact that the assessee has violated the TDS provisions in respect of section 197A wherein it is the duty of the assessee/ deductor to file such received form- 15G/15H along with the particulars prescribed in Rules 1962 in the TDS statement furnished for the relevant quarters. iv. Further

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Appeals are dismissed as withdrawn and Revenue’s appeal is dismissed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

iii. The ld. CIT(A) has erred in not considering the fact that the assessee has violated the TDS provisions in respect of section 197A wherein it is the duty of the assessee/ deductor to file such received form- 15G/15H along with the particulars prescribed in Rules 1962 in the TDS statement furnished for the relevant quarters. iv. Further

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Appeals are dismissed as withdrawn and Revenue’s appeal is dismissed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

iii. The ld. CIT(A) has erred in not considering the fact that the assessee has violated the TDS provisions in respect of section 197A wherein it is the duty of the assessee/ deductor to file such received form- 15G/15H along with the particulars prescribed in Rules 1962 in the TDS statement furnished for the relevant quarters. iv. Further

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)

iii) interest income of ₹16,349/- on which 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