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7 results for “TDS”+ Section 194Hclear

Sorted by relevance

Mumbai337 Delhi302 Bangalore106 Kolkata105 Chennai79 Jaipur40 Indore39 Ahmedabad39 Hyderabad38 Karnataka27 Cuttack25 Pune22 Rajkot21 Chandigarh20 Amritsar10 Cochin9 Surat7 Patna7 Raipur6 Visakhapatnam6 Lucknow5 Telangana4 Jabalpur3 SC3 Calcutta3 Guwahati3 Allahabad3 Nagpur3 Jodhpur2 Kerala2 Ranchi2 Panaji1 Agra1

Key Topics

Section 194H14 Section 407 TDS6 Disallowance6 Addition to Income5 Deduction5 Section 2504 Section 194C3 Limitation/Time-bar3 Section 142(1)

GUPTA JI BROTHERS RICE PRIVATE LIMITED,DALMIA NAGAR vs. DCIT CIRCLE-3, GAYA

In the result, the appeal of the assessee is partly allowed

ITA 33/PAT/2023[2014-15]Status: DisposedITAT Patna13 Jan 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 194CSection 194HSection 250Section 37(1)Section 40

TDS was under Section 194C of the Act (work) or section 194H (commissioner or brokerage) of the Act. 3. We have

ACIT, PATNA vs. CENTRAL CO-OPERATIVE BANK LTD,

In the result, the appeals of the department as well as the Cross

2

ITA 29/PAT/2015[2011-12]Status: Disposed

ITAT Patna

07 Mar 2018

AY 2011-12

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 28/Pat./2015 : Asstt. Year : 2010-11 Ita No. 29/Pat./2015 : Asstt. Year : 2011-12 Asstt. Commissioner Of Income Vs M/S Central Co-Operative Bank Ltd., Tax, Circle-1, Tapeshwar Bhawan, Mangal Pandey Patna Path, Ara, Bhojpur (Appellant) (Respondent) Pan No. Aabtc0114A

For Appellant: Sh. A. K. Rastogi & Sh. Rakesh KumarFor Respondent: Sh. Kaushik Kumar Das, Sr. DR

Section 194H

TDS under the provisions of Section 194H of the Income Tax Act, 1961 (hereinafter referred to as the Act). 4. The facts

ACIT vs. M/S CENTRAL CO-OPERATIVE BANK LTD.,

In the result, the appeals of the department as well as the Cross

ITA 28/PAT/2015[2010-11]Status: DisposedITAT Patna07 Mar 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 28/Pat./2015 : Asstt. Year : 2010-11 Ita No. 29/Pat./2015 : Asstt. Year : 2011-12 Asstt. Commissioner Of Income Vs M/S Central Co-Operative Bank Ltd., Tax, Circle-1, Tapeshwar Bhawan, Mangal Pandey Patna Path, Ara, Bhojpur (Appellant) (Respondent) Pan No. Aabtc0114A

For Appellant: Sh. A. K. Rastogi & Sh. Rakesh KumarFor Respondent: Sh. Kaushik Kumar Das, Sr. DR

TDS under the provisions of Section 194H of the Income Tax Act, 1961 (hereinafter referred to as the Act). 4. The facts

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

ITA 2/PAT/2021[2013-14]Status: DisposedITAT Patna17 May 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

TDS under section 194H of the Income Tax Act. The assessee has submitted that as far as payment of Rs.3

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

ITA 1/PAT/2021[2012-13]Status: DisposedITAT Patna17 May 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

TDS under section 194H of the Income Tax Act. The assessee has submitted that as far as payment of Rs.3

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

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

ITA 124/PAT/2020[2011-12]Status: DisposedITAT Patna08 Jan 2025AY 2011-12

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 250Section 32Section 32(1)

194H of the Income Tax Act, 1961, section 40(a)(ia) is attracted here also. Hence, It is my opinion that the assessee has claimed Rs. 9,05,981/- under the head of commission but he has not deducted TDS

MD IFTAKHAR ALAM,ARARIA vs. ITO, PURNEA

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

ITA 389/PAT/2024[2017-18]Status: DisposedITAT Patna09 Oct 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 147Section 148Section 194HSection 250Section 69A

TDS is being deducted u/s 194H of the Income Tax Act 1961 further an accumulated commission of Rs.76,569 only has been received by assessee during the financial year 2016-17 relevant to it's AY 2017-18. 7. For that on the facts and circumstances of the case the deposits made during the period of demonetization