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.

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

Sorted by relevance

Mumbai207Chandigarh85Delhi84Bangalore73Chennai46Kolkata31Jaipur22Hyderabad20Karnataka11Ahmedabad10Cuttack10Panaji10Amritsar8Dehradun7SC5Visakhapatnam5Pune5Telangana4Ranchi3J&K2Lucknow2Rajkot1Cochin1Jodhpur1Guwahati1Indore1

Key Topics

Section 153A12Section 2016Section 194A(3)(iii)6Section 143(3)6Addition to Income5Section 201(1)4Section 1323Search & Seizure3Section 250(6)2Section 194(3)(iii)

M/S. VISAKHAPATNAM INDUSTRIAL WATER SUPPLY CO. LTD,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, TDS, WARD-2, VISAKHAPATNAM

In the result, I.T.A. No. 359/VIZ/2019 filed by the Revenue

ITA 553/VIZ/2019[2007-08]Status: DisposedITAT Visakhapatnam24 Sept 2021AY 2007-08

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT-DR
Section 11Section 194(3)(iii)Section 194ASection 194A(3)(iii)Section 196Section 201Section 201(1)Section 250(6)

194A(3)(iii)(f) of the Act. However the Ld. Commissioner without considering the said facts that APIIC is a State Government undertaking and thereby covered as per section 194(3)(iii)(f) of the Act, vide its order dated 02/09/2013 deleted the said additions on the other reasons by holding that no TDS

2
Exemption2
TDS2

THE INCOME TAX OFFICER, TDS WARD-2,, VISAKHAPATNAM vs. VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY. LIMITED, VISAKHAPATNAM

In the result, I.T.A. No. 359/VIZ/2019 filed by the Revenue

ITA 359/VIZ/2019[2007-08]Status: DisposedITAT Visakhapatnam24 Sept 2021AY 2007-08

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT-DR
Section 11Section 194(3)(iii)Section 194ASection 194A(3)(iii)Section 196Section 201Section 201(1)Section 250(6)

194A(3)(iii)(f) of the Act. However the Ld. Commissioner without considering the said facts that APIIC is a State Government undertaking and thereby covered as per section 194(3)(iii)(f) of the Act, vide its order dated 02/09/2013 deleted the said additions on the other reasons by holding that no TDS

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. ANUMOLU TIRUPATI RAYUDU(HUF),, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 100/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

TDS etc., and the assessee furnished the required details. 4. After verification of the books of accounts, the Ld. AO noted that during the year the assessee company availed a loan of Rs. 60 lakhs from M/s. Fulfil Vinmay Pvt Ltd, Kolkata and the assessee was asked to furnish the details of loan creditors and the confirmation letter in support

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 103/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

TDS etc., and the assessee furnished the required details. 4. After verification of the books of accounts, the Ld. AO noted that during the year the assessee company availed a loan of Rs. 60 lakhs from M/s. Fulfil Vinmay Pvt Ltd, Kolkata and the assessee was asked to furnish the details of loan creditors and the confirmation letter in support

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 102/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

TDS etc., and the assessee furnished the required details. 4. After verification of the books of accounts, the Ld. AO noted that during the year the assessee company availed a loan of Rs. 60 lakhs from M/s. Fulfil Vinmay Pvt Ltd, Kolkata and the assessee was asked to furnish the details of loan creditors and the confirmation letter in support