Section 206AA of the Income Tax Act

The decision most relied on for Section 206AA is Tejinder Singh v. Dy. CIT (19 Taxmann.com 4), cited in 9 of the 196 judgments on BharatTax that turn on this section.

Leading authorities on Section 206AA

Tejinder Singh v. Dy. CIT
19 Taxmann.com 4 · 2012 · Reported
9
citing judgments

Judgments on Section 206AA

Dy. Commissioner of Income Tax (International Taxation)-1, Ahmedabad vs. Adani Port & Special Economic Zone Ltd., Ahmedabad

In the result, the appeal is dismissed

ITA 2641/AHD/2017[2016-17]Status: DisposedITAT Ahmedabad05 Apr 2018AY 2016-17
Section 206ASection 90Section 90(2)

Sodexo Svc India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax (TDS)-2(2), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 980/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Mar 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri J.D. Mistry, Sr. CounselFor Respondent: Shri R. Manjunatha Swamy
Section 133ASection 194CSection 201Section 201(1)Section 201(3)Section 206A

Ge India Industrial Pvt. Ltd. (As Successor in Interest to Ge India Technology Centre Pvt. Ltd., No vs. Principal Commissioner of Income-Tax, Delhi-IV

ITA/61/2018HC Delhi12 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 206ASection 9Section 9(1)(vi)

Ge India Industrial Pvt. Ltd. (As Successor in Interest to Ge India Technology Centre Pvt. Ltd., No vs. Principal Commissioner of Income-Tax, Delhi-IV

ITA/62/2018HC Delhi12 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 206ASection 9Section 9(1)(vi)

DCIT International Taxation, Coimbatore vs. Habasit Lakoka Private Ltd., Coimbatore

In the result, the appeals of the revenue are dismissed

ITA 1526/CHNY/2017[2016-17(27Q-Q3)]Status: DisposedITAT Chennai08 Feb 2018

Bench: Hon’Ble Shri Nrs Ganesan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A Nos. 1525 & 1526/Chny/2017 Assessment Years : 2015-16 & 2016-17 Dcit, International Taxation Circle, Coimbatore -Vs- M/S Habasit Lakoka Pvt. Ltd. [Tan: Cmbh03020D] (Appellant) (Respondent)

For Appellant: Ms. C.Yamuna, JCITFor Respondent: Shri C.S.K. Prabhu, CA
Section 139A(8)Section 200ASection 206ASection 90(2)

DCIT International Taxation, Coimbatore vs. Habasit Lakoka Private Ltd., Coimbatore

In the result, the appeals of the revenue are dismissed

ITA 1525/CHNY/2017[2015-16(27Q-Q4)]Status: DisposedITAT Chennai08 Feb 2018

Bench: Hon’Ble Shri Nrs Ganesan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A Nos. 1525 & 1526/Chny/2017 Assessment Years : 2015-16 & 2016-17 Dcit, International Taxation Circle, Coimbatore -Vs- M/S Habasit Lakoka Pvt. Ltd. [Tan: Cmbh03020D] (Appellant) (Respondent)

For Appellant: Ms. C.Yamuna, JCITFor Respondent: Shri C.S.K. Prabhu, CA
Section 139A(8)Section 200ASection 206ASection 90(2)

ITO(It)1(1)(2), Mumbai vs. Atos Worldwide India Pvt. Ltd., Mumbai

In the result appeal of the Revenue is dismissed

ITA 6424/MUM/2016[2015-16]Status: DisposedITAT Mumbai29 Jan 2018AY 2015-16

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 6424/Mum/2016 (नििाारण वर्ा / Assessment Year: 2015-16) बिाम/ Ito(It)1(1)(2) Atos Worldwide India Pvt. R.No. 113, First Floor, Ltd. Scindia House, N.M. Road, 701, Interface-11, V. Ballard Estate, New Link Road, Mumbai- 400038 Malad(W), Mumbai-400064 स्थायी ऱेखा सं./ Pan : Aaace2403J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: NoneFor Respondent: Shri. Rajat Mittal
Section 115ASection 2Section 201Section 201(1)Section 206ASection 90(2)Section 90A

Srei Equipment Finance Ltd., Kolkata vs. ITO, (International Taxation), Kolkata

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

ITA 624/KOL/2016[2012-2013]Status: DisposedITAT Kolkata20 Dec 2017AY 2012-2013

Bench: : Shri J. Sudhakar Reddy & Shri S.S.Viswanethra Ravi

For Appellant: Shri Vinod Kumar Dubey, FCA, ld.ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, ld. Sr.DR
Section 19(2)Section 200ASection 206ASection 90(2)

M/S. Pureera India Pvt. Ltd., New Delhi vs. ITO (TDS) (International Taxation), New Delhi

In the result appeal of the assessee is allowed

ITA 6689/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi11 Dec 2017

Bench: Shri H.S.Sidhu & Shri Prashant Maharishipureera India Pvt. Ltd, Ito(Tds)(International Taxation), Vs. (Previously Known As Zoono India Ward-2(2), Pvt. Ltd, New Delhi 310, Square One, District Centre, Saket Place, New Delhi Pan:Aaacz4109Q (Appellant) (Respondent) Assessee By : Shri Sunil Kumar, Ca Revenue By: Shri Ss Rana, Cit Dr Date Of Hearing 19/09/2017 Date Of Pronouncement 11/12/2017 O R D E R

For Appellant: Shri Sunil Kumar, CAFor Respondent: Shri SS Rana, CIT DR
Section 200ASection 206Section 206ASection 90

Srei Alternative Investment Managers Ltd., Kolkata vs. ITO, (International Taxation), Kolkata

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

ITA 384/KOL/2016[2011-2012]Status: DisposedITAT Kolkata13 Sept 2017AY 2011-2012
For Appellant: Shri Vinod Kumar Dubey, FCA, ld.ARFor Respondent: Shri N.B. Som, Addl. CIT, ld. Sr.DR
Section 200ASection 206A

Computer Sciences Corporation India Pvt. Ltd., Noida vs. ITO (International Taxation), Noida

In the result, the appeal is partly allowed

ITA 4549/DEL/2016[2014-15]Status: DisposedITAT Delhi18 Nov 2016AY 2014-15

Bench: Shri R.S. Syal & Shri Kuldip Singhassessment Year : 2014-15

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Anil Kumar Sharma, Sr. DR
Section 115ASection 195Section 201Section 201(1)Section 206A

Rathi Super Steel Ltd., Delhi vs. ITO (TDS), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2490/DEL/2015[2012-13]Status: DisposedITAT Delhi08 Aug 2016AY 2012-13

Bench: Shri H. S. Sidhu & Shri O.P. Kant

For Appellant: Mr. Ved Jain, CAFor Respondent: Smt. Anima Barnwal, Sr. DR
Section 115ASection 139Section 139A(8)Section 139A(8)(d)Section 200ASection 206ASection 206M

DCIT (TDS), Gurgaon vs. The Sonipat Central Co-Op Bank Ltd., Sonepat

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

ITA 706/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi02 Aug 2016

Bench: Shri H.S. Sidhua.Y. : 2011-12

For Appellant: Sh. Gautam Jain, CAFor Respondent: Sh. A Srinivasa Rao, Sr. DR
Section 1Section 133ASection 194ASection 197ASection 201(1)Section 206A

M/S Wipro Ltd vs. ITO

In the result, the appeals of the assessee are allowed and S

ITA 1544/BANG/2013[2010-11]Status: DisposedITAT Bangalore12 Feb 2016AY 2010-11

Bench: Shri Abraham P George & Shri Vijaypal Rao

For Appellant: Shri B.K. Manjunatha, C.AFor Respondent: Shri Rajashekar, Addl. CIT (D.R)
Section 139ASection 156Section 200ASection 206ASection 90(2)Section 90A(2)

Dy DIT vs. M/S Infosys Bpo Ltd

In the result, all the appeals of the revenue and the cross

ITA 1143/BANG/2013[2011-12]Status: DisposedITAT Bangalore29 Jun 2015AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Respondent: Dr. P.K.Srihari, Addl.CIT
Section 115ASection 200A(1)Section 200A(1)(b)Section 206ASection 246A

Smt A Kowsalya Bai vs. Union of India

WP/12780/2010HC Karnataka05 Jun 2012

Bench: The Hon’Ble Mr Justice Huluvadi G Ramesh Writ Petitions 12780 – 12782 / 2010 (T) Between: 1 Smt A Kowsalya Bai, 58 Yrs W/O A S Lakshmana Rao R/A # 2270, Ii Main, 4Th Cross Rpc Layout, Hampinagar Bangalore 560 040 2 Smt Parvathamma, 52 Yrs W/O Sri Basavaraj, R/A # 2791 Ii A Main, 6Th Cross, Rajajinagar Bangalore 10 3 Smt Sarvamangala, 58 Yrs W/O Srisiddappa, R/A # 58 7Th Main, 3Rd Cross, Vijayanagar Bangalore 40 Petitioners (By Sri Udaya Holla, Sr. Adv. For M/S Holla & Holla, Adv.) And: 1 Union Of India – By Its Secretary Ministry Of Finance, North Block New Delhi