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

citing judgments

Judgments on Section 206AA

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Moti Dungari Alwar

In the result, the appeal of the assessee in ITA no

ITA 475/JPR/2023[2015-16]Status: DisposedITAT Jaipur08 Nov 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Moti Dungari

In the result, the appeal of the assessee in ITA no

ITA 474/JPR/2023[2014-15]Status: DisposedITAT Jaipur08 Nov 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Moti Dungari Alwar

In the result, the appeal of the assessee in ITA no

ITA 473/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Nov 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Moti Dungari

In the result, the appeal of the assessee in ITA no

ITA 472/JPR/2023[2012-13]Status: DisposedITAT Jaipur08 Nov 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Moti Dungari Alwar

In the result, the appeal of the assessee in ITA no

ITA 471/JPR/2023[2011-12]Status: DisposedITAT Jaipur08 Nov 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Alwar

In the result, the appeal of the assessee in ITA no

ITA 470/JPR/2023[2010-11]Status: DisposedITAT Jaipur08 Nov 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Alwar

In the result, the appeal of the assessee in ITA no

ITA 466/JPR/2023[2009-10]Status: DisposedITAT Jaipur08 Nov 2023AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &

Conservator of Forest and Field Director, Tiger Project Sariska (Local Authority), Sariska, Alwar vs. Income Tax Officer ( TDS), Moti Dungari Alwar

In the result, the appeal of the assessee in ITA no

ITA 450/JPR/2023[2016-17]Status: DisposedITAT Jaipur08 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &

Block Resources Centre Rajiv Gsandhi Siksha Mission, Dhamdha vs. Income Tax Officer, TDS, Bhilai

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

ITA 35/RPR/2020[2012-13]Status: DisposedITAT Raipur22 Sept 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

For Respondent: Shri Satya Prakash Sharma

Section 194CSection 200(3)Section 201Section 201(1)Section 206ASection 272A(2)(k)Section 4

Block Resources Coordinator Rajiv Gandhi Siksha Mission, Patan vs. Income Tax Officer, TDS, Bhilai

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

ITA 34/RPR/2020[2012-13]Status: DisposedITAT Raipur22 Sept 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

For Respondent: Shri Satya Prakash Sharma

Section 194CSection 200(3)Section 201Section 201(1)Section 206ASection 272A(2)(k)Section 4

Block Resources Coordinator Rajiv Gandhi Siksha Mission, Patan vs. Income Tax Officer, TDS, Bhilai

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

ITA 33/RPR/2020[2011-12]Status: DisposedITAT Raipur22 Sept 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

For Respondent: Shri Satya Prakash Sharma

Section 194CSection 200(3)Section 201Section 201(1)Section 206ASection 272A(2)(k)Section 4

Pinky Sachdev, Raipur vs. Income Tax Officer (TDS), Raipur

In the result, the appeal of assessee is partly allowed for statistical purposes

ITA 52/RPR/2023[2015-16]Status: DisposedITAT Raipur14 Sept 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.52/Rpr/2023 िनधा"रण वष" /Assessment Year: 2015-16 V. Pinky Sachdev, Ito (Tds), ‘Nitya’, Plot No.25, Raipur (C.G.)-492 001 Krishna Sakha Society, Rohini Puram, Raipur-492 001 [Pan: Atsps 8079 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri Nikhilesh Begani, C.A. ""थ" की ओर से /Respondent By : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 07.08.2023 घोषणा क" तार"ख /Date Of Pronouncement : 14.09.2023

For Respondent: Shri Satya Prakash Sharma

Section 194Section 194ISection 201Section 201(1)Section 206ASection 250

THE Commissioner of Income Tax vs. M/S Infosys Ltd

Appeal is dismissed; and

ITA/345/2023HC Karnataka12 Sept 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 195Section 206ASection 260

Khojema Ali Bohra, Udaipur vs. ITO (TDS), Udaipur

In the result, appeal of the assessee is allowed for statistical

ITA 145/JODH/2022[2014-15]Status: DisposedITAT Jodhpur03 Aug 2023AY 2014-15

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.”

Section 194Section 194ISection 201Section 201(1)Section 206A

Spark44 Demand Creation Partners Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Centralized Processing Cell, Ghaziabad

In the result, all the ground of appeal of the assesse is allowed for statistical purposes

ITA 1294/MUM/2023[2016-2017]Status: DisposedITAT Mumbai20 Jul 2023AY 2016-2017

Bench: Shri Aby T Varkey & Shri Amarjit Singhspark44 Demand Creation Vs. Assistant Commissioner Partners Private Limited Of Income Tax, 91 Springboard Business Centralized Processing Hub Pvt. Ltd., 175, Cell-Tds Kagalwala House, 2Nd Tds Cpc, Aayakar Floor, Vidyanagri Marg, Bhawan, Sector -3, Kalina, Santacruz (E) Vaishali, Ghaziabad, Mumbai – 400098 Up- 401010 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aawcs3113M Appellant .. Respondent [ Appellant By : Nimit Vora Respondent By : Ram Krishna Kedia Date Of Hearing 05.07.2023 Date Of Pronouncement 20.07.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Cit(A) Nfac, Dated 17.02.2023 For A.Y. 2016-17. The Assessee Has Raised The Following Grounds Before Us: “1. The Ld. Cit(A) Has Erred In Upholding The Action Of The Assistant Commissioner Of Income Tax, Centralized Processing Cell Tds (Hereinafter Referred To As 'Ld. Ao') In Determining Tds Liability @ 20% On Amount Payable To Non-Resident Payee Towards Inter-Company Management Fees By Applying Provisions Of Section 206Aa R.W.S. 195 Of The Act In The Absence Of Pan Of Non-Resident Payee. 2. The Id. Cit(A) Has Erred In Not Appreciating The Following:

For Appellant: Nimit VoraFor Respondent: Ram Krishna Kedia

Section 115A(1)(b)Section 154Section 195Section 200ASection 206A

Bank of Baroda, Mudhol vs. The Income Tax Officer (TDS), Ward-1, Belgavi

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

ITA 201/PAN/2019[2016-17]Status: DisposedITAT Panaji18 Jul 2023AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

Bank of Baroda, Mudhol vs. The Income Tax Officer (TDS), Ward-1, Belgavi

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

ITA 200/PAN/2019[2015-16]Status: DisposedITAT Panaji18 Jul 2023AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

Bank of Baroda, Mudhol vs. The Income Tax Officer (TDS), Ward-1, Belgavi

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

ITA 199/PAN/2019[2014-15]Status: DisposedITAT Panaji18 Jul 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

Bank of Baroda, Mudhol vs. The Income Tax Officer (TDS), Ward-1, Belgavi

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

ITA 198/PAN/2019[2013-14]Status: DisposedITAT Panaji18 Jul 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A

Bank of Baroda, Mudhol vs. The Income Tax Officer (TDS), Ward-1, Belgavi

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

ITA 197/PAN/2019[2012-13]Status: DisposedITAT Panaji18 Jul 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao

For Appellant: Shri Jagadish KamkarFor Respondent: Shri Prabhakar Anand DJ

Section 194ASection 197Section 201(1)Section 206A