BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

26 results for “TDS”+ Section 201clear

Sorted by relevance

Delhi1,400Mumbai1,334Bangalore1,068Chennai582Kolkata380Jaipur162Pune160Raipur138Nagpur131Ahmedabad121Hyderabad103Indore92Cochin64Karnataka63Chandigarh60Jodhpur45Lucknow43Rajkot37Kerala28Panaji26Visakhapatnam22Surat22Agra18Cuttack18Patna17SC13Jabalpur10Guwahati9Ranchi8Amritsar8Dehradun7Himachal Pradesh6Telangana5Varanasi4Rajasthan3Orissa3A.K. SIKRI ROHINTON FALI NARIMAN1J&K1

Key Topics

Section 201(1)73TDS26Section 194A24Deduction22Section 4020Section 143(3)18Section 194C18Section 20115Addition to Income13Disallowance

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

section 201(1). Action of TDS officer in passing the order 201(1) is in accordance with law as I DS was deductable

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

Showing 1–20 of 26 · Page 1 of 2

10
Survey u/s 133A10
Section 1546

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

section 201(1). Action of TDS officer in passing the order 201(1) is in accordance with law as I DS was deductable

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

section 201(1). Action of TDS officer in passing the order 201(1) is in accordance with law as I DS was deductable

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

section 201(1). Action of TDS officer in passing the order 201(1) is in accordance with law as I DS was deductable

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

section 201(1). Action of TDS officer in passing the order 201(1) is in accordance with law as I DS was deductable

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

section 201(1). Action of TDS officer in passing the order 201(1) is in accordance with law as I DS was deductable

VIJAYA BANK,BELAGAVI vs. ITO, TDS, WARD - 1, BELAGAVI

In the result, the appeal filed by the assessee in ITA

ITA 207/PAN/2018[2012-13]Status: DisposedITAT Panaji25 Aug 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.207 To 209/Pan/2018 िनधा"रण वष" / Assessment Years : 2012-13 To 2014-15 Vijaya Bank, Vs. Ito, Tds, Ward-1, Tilakwadi Branch, Belagavi, Belagavi. Karnataka – 590001. Pan : Aaacv4791J Appellant Respondent Assessee By : P.G. G. & Co. Revenue By : Shri N. Shrikanth Date Of Hearing : 16.08.2023 Date Of Pronouncement : 25.08.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals), Belagavi [‘The Cit(A)’] Dated 14.03.2018 For The Assessment Years 2012-13 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.207/Pan/2018 For The Assessment Year 2012-13 Are Stated Herein.

For Appellant: P.G. G. & CoFor Respondent: Shri N. Shrikanth
Section 10Section 154Section 201Section 201(1)

section 201(1A) of the Income Tax Act, 1961 (‘the Act’) determining the TDS interest u/s 201(1) of Rs.4

VIJAYA BANK,BELAGAVI vs. ITO, TDS, WARD - 1, BELAGAVI

In the result, the appeal filed by the assessee in ITA

ITA 208/PAN/2018[2013-14]Status: DisposedITAT Panaji25 Aug 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.207 To 209/Pan/2018 िनधा"रण वष" / Assessment Years : 2012-13 To 2014-15 Vijaya Bank, Vs. Ito, Tds, Ward-1, Tilakwadi Branch, Belagavi, Belagavi. Karnataka – 590001. Pan : Aaacv4791J Appellant Respondent Assessee By : P.G. G. & Co. Revenue By : Shri N. Shrikanth Date Of Hearing : 16.08.2023 Date Of Pronouncement : 25.08.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals), Belagavi [‘The Cit(A)’] Dated 14.03.2018 For The Assessment Years 2012-13 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.207/Pan/2018 For The Assessment Year 2012-13 Are Stated Herein.

For Appellant: P.G. G. & CoFor Respondent: Shri N. Shrikanth
Section 10Section 154Section 201Section 201(1)

section 201(1A) of the Income Tax Act, 1961 (‘the Act’) determining the TDS interest u/s 201(1) of Rs.4

VIJAYA BANK,BELAGAVI vs. ITO, TDS, WARD - 1, BELAGAVI

In the result, the appeal filed by the assessee in ITA

ITA 209/PAN/2018[2014-15]Status: DisposedITAT Panaji25 Aug 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.207 To 209/Pan/2018 िनधा"रण वष" / Assessment Years : 2012-13 To 2014-15 Vijaya Bank, Vs. Ito, Tds, Ward-1, Tilakwadi Branch, Belagavi, Belagavi. Karnataka – 590001. Pan : Aaacv4791J Appellant Respondent Assessee By : P.G. G. & Co. Revenue By : Shri N. Shrikanth Date Of Hearing : 16.08.2023 Date Of Pronouncement : 25.08.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals), Belagavi [‘The Cit(A)’] Dated 14.03.2018 For The Assessment Years 2012-13 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.207/Pan/2018 For The Assessment Year 2012-13 Are Stated Herein.

For Appellant: P.G. G. & CoFor Respondent: Shri N. Shrikanth
Section 10Section 154Section 201Section 201(1)

section 201(1A) of the Income Tax Act, 1961 (‘the Act’) determining the TDS interest u/s 201(1) of Rs.4

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)

TDS), Circle, Mathias Plaza, 18th June Panaji – Goa. Road, Panaji, Goa – 403001 PAN AAACC6106G (Appellant) (Respondent) For Assessee : Shri S. Ananthan And MS. Lalitha Rameswaran For Revenue : Shri N. Shrikanth Date of Hearing : 11.07.2023 Date of Pronouncement : 13.07.2023 ORDER PER BENCH : The instant batch of three appeals pertains to a single assessee viz., Canara Bank for assessment year

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)

TDS), Circle, Mathias Plaza, 18th June Panaji – Goa. Road, Panaji, Goa – 403001 PAN AAACC6106G (Appellant) (Respondent) For Assessee : Shri S. Ananthan And MS. Lalitha Rameswaran For Revenue : Shri N. Shrikanth Date of Hearing : 11.07.2023 Date of Pronouncement : 13.07.2023 ORDER PER BENCH : The instant batch of three appeals pertains to a single assessee viz., Canara Bank for assessment year

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)

TDS), Circle, Mathias Plaza, 18th June Panaji – Goa. Road, Panaji, Goa – 403001 PAN AAACC6106G (Appellant) (Respondent) For Assessee : Shri S. Ananthan And MS. Lalitha Rameswaran For Revenue : Shri N. Shrikanth Date of Hearing : 11.07.2023 Date of Pronouncement : 13.07.2023 ORDER PER BENCH : The instant batch of three appeals pertains to a single assessee viz., Canara Bank for assessment year

TUMKUR MINERALS PVT. LTD,VASCO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, appeal of the assessee is allowed

ITA 401/PAN/2018[2011-12]Status: DisposedITAT Panaji20 Sept 2023AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri P.J. Pardiwalla, AdvFor Respondent: Smt. Ashwini Hosmani, Sr.DR
Section 195Section 40Section 5Section 9(1)(vii)

TDS does not arise. The assessee had made payment of destination sampling charges to non- resident service providers for the services rendered by them outside India, which were utilized by the assessee-company for the purpose of earning income from the source outside India. Therefore, the assessee had submitted that services were rendered outside India and in fact the services

ACIT(TDS), CIRCLE - PANAJI, PANAJI vs. M/S VICTOR HOSPITALS AND MEDICAL SERVICES LIMITED, MARGAO

In the result, the appeal of Revenue is dismissed

ITA 299/PAN/2019[2012-13]Status: DisposedITAT Panaji06 Oct 2023AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri P.S. Shivshankar
Section 192BSection 194JSection 201(1)

section 192B of the Act is applicable regarding the TDS. Accordingly, an order u/s. 201(1)/201(1A) of the Act was passed

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

TDS u/s 194C and 194J has been invoked have been fully paid by the year end. If the assessee is able to prove before the A.O. that there is no outstanding and all the amounts have been fully paid, then, in view of the decision of the Hon'ble Allahabad High Court in the case of Vector Shipping referred

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

TDS u/s 194C and 194J has been invoked have been fully paid by the year end. If the assessee is able to prove before the A.O. that there is no outstanding and all the amounts have been fully paid, then, in view of the decision of the Hon'ble Allahabad High Court in the case of Vector Shipping referred

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

TDS u/s 194C and 194J has been invoked have been fully paid by the year end. If the assessee is able to prove before the A.O. that there is no outstanding and all the amounts have been fully paid, then, in view of the decision of the Hon'ble Allahabad High Court in the case of Vector Shipping referred

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

TDS u/s 194C and 194J has been invoked have been fully paid by the year end. If the assessee is able to prove before the A.O. that there is no outstanding and all the amounts have been fully paid, then, in view of the decision of the Hon'ble Allahabad High Court in the case of Vector Shipping referred

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

TDS u/s 194C and 194J has been invoked have been fully paid by the year end. If the assessee is able to prove before the A.O. that there is no outstanding and all the amounts have been fully paid, then, in view of the decision of the Hon'ble Allahabad High Court in the case of Vector Shipping referred

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

TDS u/s 194C and 194J has been invoked have been fully paid by the year end. If the assessee is able to prove before the A.O. that there is no outstanding and all the amounts have been fully paid, then, in view of the decision of the Hon'ble Allahabad High Court in the case of Vector Shipping referred