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8 results for “TDS”+ Section 194A(1)clear

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Key Topics

Section 194A(3)(v)19TDS7Section 2606Section 194A(3)(viia)6Section 194A(3)(i)6Section 1946Exemption6Deduction5Section 2014Section 260A

Commissioner of Income Tax-(TDS), vs. M/s.Neeladri Chit Funds Private Ltd.,

Appeals are dismissed

ITTA/505/2015HC Telangana06 Jan 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

DIRECTOR OF INCOMD TAX [INTERNATIONAL TAXATION] HYDERABAD vs. M/S M W ZANDER [S] PTE LIMITED-INDIA BR, HYDERABAD

3
Section 2643

Appeals are dismissed

ITTA/503/2015HC Telangana06 Aug 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/S. PATNI TELECOM SOLUTIONS PVT. LTD.,

Appeals are dismissed

ITTA/506/2015HC Telangana04 Sept 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

ITTA/673/2016HC Telangana15 Dec 2016

Bench: SANJAY KUMAR,M.S.K.JAISWAL

Section 12ASection 194JSection 260Section 260A

1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of – (a) fees for professional services, or (b) fees for technical services, or [(ba) any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

ITTA/33/2000HC Telangana27 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 194CSection 197(1)Section 201

TDS was deductible from the entire payment made to Messrs. Essar TAXAP/33/2000 6/27 JUDGMENT Projects Limited for the construction of refinery. When this issue travelled to the Tribunal, it concurred with the findings of the CIT [A] by discussing at length not only the order of CIT [A] but also independently examining the issue and in terms held that there

Commissioner of Income Tax V vs. C Eswar Reddy AND Co.,

The appeals stand dismissed answering all the

ITTA/452/2015HC Telangana22 Dec 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 154Section 201Section 264Section 271C

TDS default for the relevant assessment year to be Rs.1,36,040/- and the Assessing Officer was directed to pass revised order under Section 201 of the Act. Similarly, reckoning the deduction made under Annexure-9 produced in M.A. No. 452 of 2015, the Commissioner restricted the penalty under Section 271C to Rs.74,669/-. Both the orders of the Commissioner

The Commissioner of Income Tax -11 vs. The AP Mineral Development Corporation Ltd

ITTA/484/2015HC Telangana16 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 194(3)(v)Section 194A(3)(v)Section 260A

1 SIR SIDDAPPA KAMBLI ROAD HUBLI 580020, PAN: AAAAH 0120P. ... RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE : 2 : ORDERS DATED 20.3.2015, PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE, IN C.O. NO.25/BANG/2015, CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED

The Pr. Commissioner of Income Tax-6 vs. Mrs. Urmila Singh

ITTA/661/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 194(3)(v)Section 194A(3)(v)Section 260A

1. THE COMMISSIONER OF INCOME TAX TDS, GROUND FLOOR, PUNDALIK NIWAS, RUA – DEFENDANT – OUREM, PANAJI – GOA – 403001. 2. THE INCOME TAX OFFICER (TDS) TDS WARD, C R BUILDING ANNEXE, P.B. ROAD, NAVANAGAR, HUBLI 580025. ... APPELLANTS (BY SRI Y.V.RAVIRAJ, ADVOCATE) AND : M/S. THE RADDI SAHAKARA BANK NIYAMITHA HEAD OFFICE BANK ROAD, DHARWAD – 580 001. PAN : AAAAT 3297K. ... RESPONDENT