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1 result for “TDS”+ Section 195Aclear

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Bangalore36Mumbai18Delhi14Indore4Kolkata3Ahmedabad2Surat2Pune1Visakhapatnam1Chennai1

Key Topics

Section 2014Section 206A4Section 201(1)3Section 195A3

M/S THE BHEEMUNIPATNAM MUTUALLY AIDED COOPERATIVE BUILDING SOCIETY,,VISAKHAPATNAM vs. INCOME TAX OFFICER (TDS), WARD-6(1), VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

ITA 92/VIZ/2015[2013-14]Status: DisposedITAT Visakhapatnam11 May 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.92/Viz/2015 (ननधधारण वषा / Assessment Year :2013-14) M/S. The Bheemunipatnam Vs. Income Tax Officer (Tds), Mutually Aided Cooperative Ward-6(1), Building Society Ltd., Visakhapatnam. Bheemunipatnam, Visakhapatnam. Pan: Aaaat 5114 H (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Y.A. Rao प्रत्यधथी की ओर से / Respondent By : Sri Karthik Manickam, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 13/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan:

For Appellant: Sri Y.A. RaoFor Respondent: Sri Karthik Manickam, Sr. AR
Section 194CSection 194JSection 194J(1)(a)Section 195ASection 201Section 201(1)
Section 206A

TDS, while the delay is only….days. 7. The appellant submits that CIT (A) has erred in concluding that the provisions of section 206AA override the other provisions of the Act including provisions of section 195A