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2,865 results for “TDS”+ Section 194clear

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Mumbai769 Delhi733 Bangalore287 Karnataka190 Kolkata178 Chennai143 Chandigarh73 Ahmedabad70 Jaipur53 Indore50 Pune41 Raipur39 Dehradun34 Hyderabad28 Amritsar20 Visakhapatnam17 Telangana16 Surat13 Cochin13 Jodhpur12 Cuttack11 SC9 Allahabad8 Rajkot8 Lucknow7 Patna7 Panaji5 Guwahati5 Ranchi4 Jabalpur4 Agra3 Kerala3 J&K3 Punjab & Haryana3 Calcutta2 Orissa1 Nagpur1 Varanasi1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 19467 TDS67 Section 4061 Section 201(1)60 Deduction54 Section 20151 Section 194C49 Addition to Income45 Section 143(3)32 Section 194I30 Disallowance

HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

ITA/194/2004HC Delhi01 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 194Section 201Section 201(1)Section 271

TDS ought to have been deducted only under Section 194-I of the Act and not under Section 194-C of the Act. TDS

M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI

C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015

Showing 1–20 of 2,865 · Page 1 of 144

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30

Section 194-C of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). The TDS under Section 194

M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI

C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015

Section 194-C of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). The TDS under Section 194

M/S PODDAR FININ CONSULTANCY P. LTD.,MUMBAI vs. ITO WARD-7(3)(1), MUMBAI

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

ITA 1860/MUM/2020[2012-13]Status: DisposedITAT Mumbai07 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 1860/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Poddar Finin Consultancy बिधम/ Ito Ward Pvt. Ltd. Maharashtra-410206. Vs. 4A/B, Ground Floor, Tk Industries Estate, Sitaram Palturam Murai Marg, Mumbai- 400015. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcp3938D (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Revenue By: Shri R. A. Dhyani (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/03/2022 घोषणा की तारीख /Date Of Pronouncement: 07/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 06.08.2020 Passed By The Commissioner Of Income Tax (Appeals)- Thane [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2012-13. 2. The Assessee Has Raised The Following Grounds: - “1) The Assessment Order Passed By The Id. Assessing Officer (Ao) Is Invalid & Bad In Law. 2) (A) The Id. Commissioner Of Income Tax (Appeals) [Cit(A)] Erred In Law & Facts In Confirming The Action Of The Ld. Assessing Officer

For Appellant: NoneFor Respondent: Shri R. A. Dhyani (Sr. AR)

Section 143(2)Section 35DSection 56(2)Section 56(2)(viib)Section 68

Section 194-C of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). The TDS under Section 194

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P.INFRASTRUCTURE LTD., AHMEDABAD

ITA 220/AHD/2015[2007-08]Status: DisposedITAT Ahmedabad07 Feb 2022AY 2007-08

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Smt. Nupur Shah, ARFor Respondent: Shri Mohd. Usman, CIT DR & Shri

Section 194Section 194ASection 2(22)(e)Section 201(1)

TDS is required to be made u/s 194. Section 194, for the purpose of clarity, is reproduced as under: "194

THE ASSTT. COMMISSIONER OF INCOME TAX, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P. INFRASTRUCTURE LTD.),, AHMEDABAD

ITA 421/AHD/2017[2008-0]Status: DisposedITAT Ahmedabad07 Feb 2022

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Smt. Nupur Shah, ARFor Respondent: Shri Mohd. Usman, CIT DR & Shri

Section 194Section 194ASection 2(22)(e)Section 201(1)

TDS is required to be made u/s 194. Section 194, for the purpose of clarity, is reproduced as under: "194

DCIT(TDS) 2(2), MUMBAI vs. PUNJAB NATIONAL BANK, MUMBAI

ITA 1742/MUM/2014[2008-09]Status: DisposedITAT Mumbai28 Jun 2023AY 2008-09

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri V.G. Ginde a/wFor Respondent: Shri Shambhu Yadav

Section 194Section 201Section 250

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194-1 of the Act.” 14. Thus

PUNJAB NATIONAL BANK,MUMBAI vs. ASST CIT (TDS) 2(2), MUMBAI

ITA 1348/MUM/2014[2008-09]Status: DisposedITAT Mumbai28 Jun 2023AY 2008-09

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri V.G. Ginde a/wFor Respondent: Shri Shambhu Yadav

Section 194Section 201Section 250

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194-1 of the Act.” 14. Thus

DCIT (TDS) 2(2), MUMBAI vs. PUNJAB NATIONAL BANK, MUMBAI

ITA 2057/MUM/2014[2011-12]Status: DisposedITAT Mumbai28 Jun 2023AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri V.G. Ginde a/wFor Respondent: Shri Shambhu Yadav

Section 194Section 201Section 250

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194-1 of the Act.” 14. Thus

DCIT(TDS) 2(2), MUMBAI vs. PUNJAB NATIONAL BANK, MUMBAI

ITA 1743/MUM/2014[2010-11]Status: DisposedITAT Mumbai28 Jun 2023AY 2010-11

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri V.G. Ginde a/wFor Respondent: Shri Shambhu Yadav

Section 194Section 201Section 250

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194-1 of the Act.” 14. Thus

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS PVT LTD

Appeals are partly allowed to the extent indicated

ITA/747/2009HC Karnataka09 Mar 2015

Bench: S.SUJATHA,VINEET SARAN

Section 133Section 192Section 194Section 194JSection 201(1)Section 260

TDS on the 4 sum paid to the doctors under Section 194(J) of the Act which deals with the TDS

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS

Appeals are partly allowed to the extent indicated

ITA/746/2009HC Karnataka09 Mar 2015

Bench: S.SUJATHA,VINEET SARAN

Section 133Section 192Section 194Section 194JSection 201(1)Section 260

TDS on the 4 sum paid to the doctors under Section 194(J) of the Act which deals with the TDS

ITO (TDS) 2(5), MUMBAI vs. ORIENTAL BANK OF COMMERCE, MUMBAI

The appeals of the Revenue are dismissed

ITA 1300/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Nov 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Jason P. Boaz

194-I of the Act. Therefore, there was no default for not deducting TDS as question of deduction of TDS on the said payment does not arise. It was also stated before the AO that the lease premium paid are capital receipts in the hands of CIDCO and are completely distinguished from rent. Hence, applicability of section

ACIT, DELHI vs. M/S. THE INDIAN NEWS PAPER SOCIETY, NEW DELHI

ITA 116/DEL/2017[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi14 Jan 2021

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Ranjan Chopra, CAFor Respondent: Ms. Parul Garg, Sr. DR

Section 194Section 201Section 201(1)

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194-1 of the Act. ” 4.4 The appellant

THE SWASTI PRODUCE CO. P LTD,MUMBAI vs. CIT (A) 14, MUMBAI

In the result, the appeal filed by the assessee in ITA No

ITA 6793/MUM/2014[2004-05]Status: DisposedITAT Mumbai16 Nov 2016AY 2004-05

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6793/Mum/2014 ("नधा"रण वष" / Assessment Year : 2004-05) The Swasti Produce Co. Pvt. The Ito Tds Ward -3(4), बनाम/ Limited, Churney Road, V. 207/208, Bhaveshwar Mumbai. Arcade, Opp Shreyas Cinema, Lbs Marg, Ghatkopar (W), Mumbai. "थायी लेखा सं./Pan : Aaact1886E (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Ms. Pooja Swaroop,DR

Section 133ASection 194Section 201Section 201(1)

section 194-I of the Act. Therefore, such payments are not liable for TDS under section 194-I of the Act.” Thus

CANARA BANK (E-SYNDICATE) BANDRA WEST II BRANCH, MUMBAI,MUMBAI vs. INCOME TAX OFFICER, TDS , MUMBAI

In the result, both the appeal under consideration are allowed

ITA 6310/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R

Section 133Section 201(1)Section 250

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194- 1 of the Act." 14. Thus

CANARA BANK (E-SYNDICATE) BANDRA WEST II BRANCH,MUMBAI vs. INCOME TAX OFFICER, TDS , MUMBAI

In the result, both the appeal under consideration are allowed

ITA 6312/MUM/2025[2016-17]Status: DisposedITAT Mumbai03 Dec 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R

Section 133Section 201(1)Section 250

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194- 1 of the Act." 14. Thus

M/S. HOOGHLY DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,HOOGHLY vs. D.C.I.T., CIRCLE - 23(), HOOGHLY, HOOGHLY

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 704/KOL/2022[2018-2019]Status: DisposedITAT Kolkata05 Jul 2023AY 2018-2019

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 133ASection 201Section 201(1)

194-1 or section 194K, as the case may be, a declaration in writing in duplicate in the prescribed form and verified in the prescribed manner to the effect that the tax on his estimated total income of the previous year in which such income is to be included in computing his total income will be nil. (ID) Notwithstanding anything

M/S. HOOGHLY DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,HOOGHLY vs. D.C.I.T., CIRCLE - 23(), HOOGHLY, HOOGHLY

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 703/KOL/2022[2017-2018]Status: DisposedITAT Kolkata05 Jul 2023AY 2017-2018

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 133ASection 201Section 201(1)

194-1 or section 194K, as the case may be, a declaration in writing in duplicate in the prescribed form and verified in the prescribed manner to the effect that the tax on his estimated total income of the previous year in which such income is to be included in computing his total income will be nil. (ID) Notwithstanding anything

THE DY. CIT, CIRCLE-1(2),, BARODA vs. M/S. DELOITTE HASKINS & SELLS, BARODA

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

ITA 2970/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad08 Apr 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2970/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2014-2015 D.C.I.T., M/S Deloitee Haskins & Sells, Circle-1(2), Vs. 31-Nutan Bharat Society, Vadodara. Alkapuri, Baroda.

For Appellant: Shri Parcy Padiwala, A.RFor Respondent: Shri James Kurian, D.R

Section 194Section 40

194-I of the Act with respect to the Banquet charges at the rate of 10% whereas the assessee has deducted the TDS at the rate of 2% prescribed under section