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Section 201(1)9 Section 194A9 Section 234E7 Section 133A6 Section 2016 TDS5 Section 2504 Deduction4 Addition to Income4 Section 253(1)

MOODABIDRE TOWN MUNICIPALITY,MOODUBIDIRE vs. THE INCOME TAX OFFICER, (TDS), MANGALORE

The appeal is partly allowed

ITA 2/PAN/2020[2015-16]Status: DisposedITAT Panaji01 Sept 2023AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 002/Pan/2020 निर्धारण वषा / Assessment Year : 2015-16

For Appellant: None for AssesseeFor Respondent: Shri B. Y. Chavan

Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

TDS statement and issuance of intimation under section 200A, "fee, if any, shall be computed in accordance with the provisions of section 234E". 5.8 In the case of Fatheraj Singhvi Vs. Union of India (73 taxmann.com 252) (Kar), the jurisdictional Hon'ble High Court held as under: 22. It is hardly required to be stated that, as per the well

MOODABIDRE TOWN MUNICIPALITY,MOODUBIDIRE vs. THE INCOME TAX OFFICER, (TDS), MANGALORE

MOODABIDRE TOWN MUNICIPALITY,MOODUBIDIRE vs. THE INCOME TAX OFFICER, (TDS), MANGALORE

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

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

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

M/S R. S. SHETYE & BROS,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI

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