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

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 196/PAN/2019[2011-12]Status: DisposedITAT Panaji18 Jul 2023AY 2011-12

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

Reliance Commercial Dealers Ltd., Mumbai vs. CIT (A)-58, Mumbai

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

ITA 7828/MUM/2019[2016-17]Status: DisposedITAT Mumbai10 Jul 2023AY 2016-17
Section 115ASection 195Section 195ASection 206ASection 248Section 90

Reliance Commercial Dealers Ltd., Mumbai vs. CIT (A)-58, Mumbai

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

ITA 7827/MUM/2019[2016-17]Status: DisposedITAT Mumbai10 Jul 2023AY 2016-17
Section 115ASection 195Section 195ASection 206ASection 248Section 90

The Commissioner of Income Tax vs. M/S Edgeverse Systems Ltd

Appeal is dismissed

ITA/237/2021HC Karnataka27 Feb 2023

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 206ASection 260Section 90(2)

Span Air Pvt. Ltd, New Delhi vs. ITO TDS Ward 51, Ghaziabad

The Appeals are allowed for statistical purposes

ITA 4434/DEL/2019[2016-17]Status: DisposedITAT Delhi16 Feb 2023AY 2016-17

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 200ASection 206ASection 90(2)

Uber India Systems Pvt Ltd., Mumbai vs. Dy CIT (TDS)-2(3), Mumbai

In the result, the appeals of the assessee are allowed

ITA 711/MUM/2020[2018-19]Status: DisposedITAT Mumbai30 Jan 2023AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhuber India Systems Vs. The Dcit(Tds)-2(3) Private Limited Smt. K.G. Mittal Unit 41/46, Floor 3 Ayurvedic Hospital Paragon, Phoenix Market Building, City, Lbs Marg, Charni Road (West) Kurla (W), Mumbai - 400002 Mumbai – 400070 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcu6223H Appellant .. Respondent Appellant By : J.D. Mistry & Hiten Chande Respondent By : Achal Sharma

For Appellant: J.D. Mistry &For Respondent: Achal Sharma
Section 194Section 194CSection 201Section 201(1)Section 204Section 206A

Sanjeev Rajendra Pandit, Mumbai vs. The Assistant Director of Income Tax (CPC), Mumbai

In the result, both these appeals are allowed

ITA 3005/MUM/2022[2021-22]Status: DisposedITAT Mumbai24 Jan 2023AY 2021-22

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2020-21 & Assessment Year: 2021-22 Sanjeev Rajendra Pandit, The Assistant Director Of Top Floor Madhav Vilas, 8 Income Tax (Cpc), Setalwad Road, Off Neapean Vs. Post Bag No.2, Electronic Sea Road, Cumballa Hill, S.O., City Post Office, Mumbai-400026. Bangalore-560500. Pan No. Agypp 4026 D Appellant Respondent : Assessee By Mr. Milin Dattani, Ar Revenue By : Mr. Aditya M. Rai, Dr : Date Of Hearing 18/01/2023 : Date Of Pronouncement 24/01/2023

For Respondent: Assessee by Mr. Milin Dattani, AR
Section 199Section 205Section 206A

Sanjeev Rajendra Pandit, Mumbai vs. The Assistant Director of Income Tax (CPC), Mumbai

In the result, both these appeals are allowed

ITA 3004/MUM/2022[2020-21]Status: DisposedITAT Mumbai24 Jan 2023AY 2020-21

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2020-21 & Assessment Year: 2021-22 Sanjeev Rajendra Pandit, The Assistant Director Of Top Floor Madhav Vilas, 8 Income Tax (Cpc), Setalwad Road, Off Neapean Vs. Post Bag No.2, Electronic Sea Road, Cumballa Hill, S.O., City Post Office, Mumbai-400026. Bangalore-560500. Pan No. Agypp 4026 D Appellant Respondent : Assessee By Mr. Milin Dattani, Ar Revenue By : Mr. Aditya M. Rai, Dr : Date Of Hearing 18/01/2023 : Date Of Pronouncement 24/01/2023

For Respondent: Assessee by Mr. Milin Dattani, AR
Section 199Section 205Section 206A

The Commissioner of Income Tax vs. Messers Vodafone Idea Ltd

Appeal is dismissed

ITA/120/2020HC Karnataka17 Jan 2023

Bench: P.S.DINESH KUMAR,G BASAVARAJA

Section 206ASection 260

The Commissioner of Income Tax vs. M/S Wipro Ltd

ITA/184/2019HC Karnataka29 Nov 2022

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

Section 260

The Commissioner of Income Tax vs. M/S Wipro Ltd

ITA/182/2019HC Karnataka29 Nov 2022

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

Section 260

The Commissioner of Income Tax vs. M/S Wipro Ltd

ITA/181/2019HC Karnataka29 Nov 2022

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

Section 260

The Commissioner of Income Tax vs. M/S Mantri Technology Constellations Pvt Ltd

ITA/211/2021HC Karnataka29 Nov 2022

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

Section 195Section 206ASection 260Section 90(2)

Commissioner of Income Tax International Taxation-1, New Delhi vs. Air India Ltd

ITA/233/2022HC Delhi28 Jul 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 12(4)Section 2Section 206ASection 7Section 90(2)

Edarikode Service Co-Operative Bank Ltd, Edarikode vs. Assistant Commissioner of Income Tax (OSD) (TDS) Kozhikode, Kozhikode

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 212/COCH/2021[2016-2017]Status: DisposedITAT Cochin29 Jun 2022AY 2016-2017

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

Edarikode Service Co-Operative Bank Ltd, Edarikode vs. Assistant Commissioner of Income Tax (OSD) (TDS) Kozhikode, Kozhikode

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 211/COCH/2021[2015-2016]Status: DisposedITAT Cochin29 Jun 2022AY 2015-2016

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

Edarikode Service Co-Operative Bank Ltd, Edarikode vs. Assistant Commissioner of Income Tax (OSD) (TDS) Kozhikode, Kozhikode

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 210/COCH/2021[2014-2015]Status: DisposedITAT Cochin29 Jun 2022AY 2014-2015

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

Edarikode Service Co-Operative Bank Ltd, Edarikode vs. Assistant Commissioner of Income Tax (OSD) (TDS) Kozhikode, Kozhikode

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 209/COCH/2021[2013-2014]Status: DisposedITAT Cochin29 Jun 2022AY 2013-2014

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

Edarikode Service Co-Operative Bank Ltd, Malappuram vs. Income Tax Officer, Ward TDS, Kozhikode

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 208/COCH/2021[2012-2013]Status: DisposedITAT Cochin29 Jun 2022AY 2012-2013

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

Edarikode Service Co-Operative Bank Ltd, Malapuram vs. Income Tax Officer, Ward TDS, Kozhikode

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 207/COCH/2021[2011-2012]Status: DisposedITAT Cochin29 Jun 2022AY 2011-2012

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C