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“TDS on cash withdrawal”

TDS / TCSSection 194NSection 194N9 judgments

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

ITA 106/DDN/2025[2013-2014]Status: DisposedITAT Dehradun12 Mar 2026AY 2013-2014

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 153ASection 153CSection 250

money and send it back to Snajay Jain and Sanjay Jain would forward that cash to the end beneficiary. Before, introduction of TDS on cash withdrawal, Sanjay Jain used to withdraw cash through variona benami firma of his associates. However, since the applicability of TDS

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

ITA 105/DDN/2025[2014-2015]Status: DisposedITAT Dehradun12 Mar 2026AY 2014-2015

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 153ASection 153CSection 250

money and send it back to Snajay Jain and Sanjay Jain would forward that cash to the end beneficiary. Before, introduction of TDS on cash withdrawal, Sanjay Jain used to withdraw cash through variona benami firma of his associates. However, since the applicability of TDS

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

ITA 85/DDN/2024[2015-16]Status: DisposedITAT Dehradun12 Mar 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153A(1)Section 153CSection 250

money and send it back to Snajay Jain and Sanjay Jain would forward that cash to the end beneficiary. Before, introduction of TDS on cash withdrawal, Sanjay Jain used to withdraw cash through variona benami firma of his associates. However, since the applicability of TDS

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

ITA 84/DDN/2024[2014-15]Status: DisposedITAT Dehradun12 Mar 2026AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153A(1)Section 153CSection 250

money and send it back to Snajay Jain and Sanjay Jain would forward that cash to the end beneficiary. Before, introduction of TDS on cash withdrawal, Sanjay Jain used to withdraw cash through variona benami firma of his associates. However, since the applicability of TDS

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT-DCIT, CENTRAL CIRCLE, HALDWANI

ITA 83/DDN/2024[2013-14]Status: DisposedITAT Dehradun12 Mar 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153A(1)Section 153CSection 250

money and send it back to Snajay Jain and Sanjay Jain would forward that cash to the end beneficiary. Before, introduction of TDS on cash withdrawal, Sanjay Jain used to withdraw cash through variona benami firma of his associates. However, since the applicability of TDS

GAUTAM CHOPRA,NEW DELHI vs. DCIT, JHANDEWALLAN EXTENSION

In the result, appeal of the assessee is allowed

ITA 2567/DEL/2025[2021-2022]Status: DisposedITAT Delhi21 Jan 2026AY 2021-2022
Section 132Section 132(4)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 69C

money and send it\nback to Snajay Jain and Sanjay Jain would forward that cash to the\nend beneficiary. Before, introduction of TDS on cash withdrawal,\nSanjay Jain used to withdraw cash through variona benami firma of\nhis associates.\nHowever, since the applicability of TDS

ADITI INFRABUILD AND SERVICES LTD.,DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

In the result, appeal of the assessee is allowed

ITA 5970/DEL/2024[2019-20]Status: DisposedITAT Delhi21 Jan 2026AY 2019-20
Section 132Section 139(1)Section 153CSection 153DSection 250Section 37

money and send it back to Snajay Jain and Sanjay\nJain would forward that cash to the end beneficiary. Before, introduction\nof TDS on cash withdrawal, Sanjay Jain used to withdraw cash through\nvariona benami firma of his associates.\nHowever, since the applicability of TDS

DEEPAK BUILDERS AND ENGINEERS INDIA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRLCE-30 NEW DELHI, NEW DELHI

ITA 875/DEL/2025[2020-2021]Status: DisposedITAT Delhi01 Dec 2025AY 2020-2021

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2020-21 Deepak Builders & Vs. Dcit, Engineers India Ltd., Central Circle-30, Ahluwalia Chambers, 1St New Delhi Floor, Plot No. 16 & 17, Local, Shopping Centre, Madangir, Near Pushpa Bhawan, New Delhi Pan: Aagcd3470Q (Appellant) (Respondent) With Assessment Year: 2020-21 Acit, Vs. Deepak Builders & Central Circle-30, Engineers India Ltd., New Delhi Ahluwalia Chambers, 1St Floor, Plot No. 16 & 17, Local, Shopping Centre, Madangir, Near Pushpa Bhawan, New Delhi Pan: Aagcd3470Q (Appellant) (Respondent)

Section 133Section 153ASection 153C

money and send it back to Snajay Jain and Sanjay Jain would forward that cash to the end beneficiary. Before, introduction of TDS on cash withdrawal, Sanjay Jain used to withdraw cash through variona benami firma of his associates. 3 | P a g e ITA No.875 & 2100/Del/2025 However, since

ACIT, CC-30, NEW DELHI, NEW DELHI vs. DEEPAK BUILDERS AND ENGINEERS INDIA LIMITED, DELHI

ITA 2100/DEL/2025[2020-21]Status: DisposedITAT Delhi01 Dec 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2020-21 Deepak Builders & Vs. Dcit, Engineers India Ltd., Central Circle-30, Ahluwalia Chambers, 1St New Delhi Floor, Plot No. 16 & 17, Local, Shopping Centre, Madangir, Near Pushpa Bhawan, New Delhi Pan: Aagcd3470Q (Appellant) (Respondent) With Assessment Year: 2020-21 Acit, Vs. Deepak Builders & Central Circle-30, Engineers India Ltd., New Delhi Ahluwalia Chambers, 1St Floor, Plot No. 16 & 17, Local, Shopping Centre, Madangir, Near Pushpa Bhawan, New Delhi Pan: Aagcd3470Q (Appellant) (Respondent)

Section 133Section 153ASection 153C

money and send it back to Snajay Jain and Sanjay Jain would forward that cash to the end beneficiary. Before, introduction of TDS on cash withdrawal, Sanjay Jain used to withdraw cash through variona benami firma of his associates. 3 | P a g e ITA No.875 & 2100/Del/2025 However, since