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

Deputy Commissioner of Income Tax (International Taxation) Circle-1(2), Bangalore vs. M/S Honeywell Technologies Solutions Lab Pvt Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 1418/BANG/2018[2014-15]Status: DisposedITAT Bangalore05 Aug 2020AY 2014-15

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

Dy.Commissioner of Income Tax, Bangalore vs. Honeywell Technology Solutions Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 564/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Aug 2020AY 2013-14

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

Dy.Commissioner of Income Tax, Bangalore vs. Honeywell Technology Solutions Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 562/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Aug 2020AY 2011-12

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

Dy.Commissioner of Income Tax, Bangalore vs. Honeywell Technology Solutions Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 563/BANG/2017[2012-13]Status: DisposedITAT Bangalore05 Aug 2020AY 2012-13

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore vs. M/S. Bharat Fritz Warner Limited, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 1360/BANG/2019[2011-12]Status: DisposedITAT Bangalore26 Jun 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), BengaluruFor Respondent: Shri S. Ramasubramanian, CA
Section 201(1)Section 206ASection 90(2)

M/S. C Centric Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, TDS-CPC, Ghaziabad

In the result, all these appeals are allowed for statistical purposes

ITA 2208/BANG/2019[2012-13]Status: DisposedITAT Bangalore19 Jun 2020AY 2012-13

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadalem/S. C Centric Solutions Pvt. Ltd., No.113, Sobha Sunflower, Basavanagar, Bangalore-560037 ….Appellant Pan Aadcc 1896C Vs. Asst. Commissioner Of Income Tax, Tds – Cpc, Bangalore. ……Respondent.

For Appellant: Shri G.S. Prashanth, C.AFor Respondent: Shri K.N. Dandapani, Addl. CIT (D.R)
Section 195(1)Section 200A

Assistant Commissioner of Income Tax, (International Taxation), Circle -2(2), Bangalore vs. M/S. Wipro Limited, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 1074/BANG/2019[2010-11]Status: DisposedITAT Bangalore11 Mar 2020AY 2010-11

Bench: Shri N.V Vasudevan, Vice- & Shri B.R.Baskaranit(It) A No.1074/Bang/2019 (Assessment Year : 2010-11) The Asst. Commissioner Of Income-Tax, International Taxation, Circle-2(2), Bmtc Building, Koramangala, Bangalore-560 095 Appellant Vs M/S Wipro Limited, 76P & 80P, Doddakanelli, Sarjapur Road, Bangalore-560 035 Pan No.Aaacw0387R Respondent Revenue By : Smt. R.Premi, Jcit Assessee By : Shri P.V.Srinivasan, Ca Date Of Hearing : 09-03-2020 Date Of Pronouncement : 11-03-2020 O R D E R

For Appellant: Shri P.V.Srinivasan, CAFor Respondent: Smt. R.Premi, JCIT
Section 192Section 195Section 200Section 201Section 201(1)Section 206ASection 9(1)

ITO (TDS) (International Taxation), Noida vs. M/S. Computer Science Corporation India Pvt. Ltd., Noida

In the result, both the appeals of the Revenue or dismissed

ITA 4546/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi06 Mar 2020

Bench: Shri G.S. Pannu, Vice- & Shri K.Narasimha Chary

For Appellant: Shri Satyan Sethi, AdvocateFor Respondent: Shri Satpal Gulati, CIT/DR
Section 115ASection 201(1)Section 206ASection 90Section 90(2)

M/S. Arvind Lifestyle Brands Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC- TDS, Ghaziabad

In the result, all these appeals are allowed

ITA 2270/BANG/2019[2011-12]Status: DisposedITAT Bangalore06 Feb 2020AY 2011-12

Bench: Shri N.V.Vasudevan & Shri B.R.Baskaranita Nos.2270 To 2278(Bang)/2019 (Assessment Years : 2011-12, 2012-13 & 2013-14) M/S Arvind Lifestyles Brands Limited 8H Floor, Duparc, Trinity, No.17, Mg Road, Bangalore-560 001 Panno.Aaach7252A Appellant Vs The Asst. Commissioner Of Income Tax, Cpc, Tds, Sector-3, Vaishali, Ghaziabad, Uttar Pradesh-201 010 Respondent Appellant By : Shri Biren V Shah, Ca Revenue By : Shri Praveen Karanth, Addl.Cit

For Appellant: Shri Biren V Shah, CAFor Respondent: Shri Praveen Karanth, Addl.CIT
Section 154Section 206Section 206ASection 90(2)

Dalmia Cement (Bharat) Ltd., New Delhi vs. ITO (International Taxation), New Delhi

The appeal of the assessee stands allowed

ITA 1039/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Jan 2020AY 2011-12

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year: 2011-12

For Appellant: Shri Rajesh Kumar Ghai, CAFor Respondent: Shri Raghunath, Sr. DR
Section 115ASection 115A(1)(b)Section 195Section 206ASection 206MSection 90(2)

M/S Vodafone South Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2473/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Nov 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

M.S Vodafone Mobiles Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2472/BANG/2018[2011-12]Status: DisposedITAT Bangalore28 Nov 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2471/BANG/2018[2010-11]Status: DisposedITAT Bangalore28 Nov 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2470/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Nov 2019AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Director of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2469/BANG/2018[2008-09 ]Status: DisposedITAT Bangalore28 Nov 2019

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

Joint Commissioner of Income Tax (OSD) Circle-2(1)(It), Bangalore vs. M/S Vodafone South Ltd, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 192/BANG/2018[2015-16]Status: DisposedITAT Bangalore28 Nov 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

M/S Vodafone Mobile Services Limited, Bangalore vs. Deputy Commissioner of Income Tax(International Taxation) Circle-1(1), Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 2818/BANG/2017[2015-16]Status: DisposedITAT Bangalore28 Nov 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

Deputy Commissioner of Income Tax Circle-2(2) International Taxation, Bangalore vs. M/S Vodafone South Ltd, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1177/BANG/2017[2014-15]Status: DisposedITAT Bangalore28 Nov 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

Deputy Commissioner of Income Tax Circle-2(2) International Taxation, Bangalore vs. M/S Vodafone South Ltd, Bangalore

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1176/BANG/2017[2013-14]Status: DisposedITAT Bangalore28 Nov 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201

Deputy Commissioner of Income Tax, Bangalore vs. M/S.Vodafone South Ltd., New Delhi

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

ITA 1313/BANG/2016[2014-15]Status: DisposedITAT Bangalore28 Nov 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

Section 201