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117 results for “TDS”

Sorted by relevance

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Key Topics

TDS73Section 14861Addition to Income50Section 14745Section 25038Section 234E32Section 271C31Section 14430Section 143(3)29Deduction

MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 199(1)Section 205Section 263

TDS has been deducted on such advances. The assessee used to claim credit of entire TDS including the TDS deducted

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 3/AGR/2018[2013-14]Status: DisposedITAT Agra

Showing 1–20 of 117 · Page 1 of 6

27
Section 15424
Disallowance21
31 May 2018
AY 2013-14

TDS in Central Government account as per TDS provisions of the Act. They are required to file quarterly TDS returns

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 6/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

TDS in Central Government account as per TDS provisions of the Act. They are required to file quarterly TDS returns

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

TDS) for determining the amount. It is only when these conditions are satisfied and an application is made to the ITO(TDS

STATE BANK OF INDIA,VRINDAVAN vs. CIT APPEALS 1, AGRA

In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA

ITA 65/AGR/2017[2012-13]Status: DisposedITAT Agra25 Jan 2018AY 2012-13

Bench: Shri A. D. Jain

Section 271CSection 273B

TDS)’ and ‘ITO (TDS) vs. Pfizer Ltd.’, order v. dated 31.10.2012 passed by the Mumbai Tribunal in ITA Nos. 1667 and 1765/Mum/2010

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

In the result, the appeal of the assessee is partly allowed

ITA 30/AGR/2016[2010-11]Status: DisposedITAT Agra28 Oct 2025AY 2010-11

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

For Appellant: Shri Rajan Gupta, CAFor Respondent: Shri Shalenndra Shrivastava, Sr. DR
Section 194CSection 201Section 201(1)

TDS on certain amounts. We are aware that TDS provisions have gone several changes over the years and several amendments

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

Section 143Section 143(1)Section 145Section 154Section 193

TDS credit of Rs. 24,04,000/-, and submits that the assessee is very much entitled to the TDS credit

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

ITA 589/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

TDS returns/statements for different Quarters for the years under consideration after deducting TDS on Salary of its employees. The required

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 594/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

TDS returns/statements for different Quarters for the years under consideration after deducting TDS on Salary of its employees. The required

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 595/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

TDS returns/statements for different Quarters for the years under consideration after deducting TDS on Salary of its employees. The required

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 596/AGR/2025[2014-15]Status: DisposedITAT Agra19 Feb 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

TDS returns/statements for different Quarters for the years under consideration after deducting TDS on Salary of its employees. The required

AL HAMD AGRO FOOD PRODUCTS PVT LTD,ALIGARH vs. DC/ACIT, ALIGARH

In the result, appeal filed by assessee is allowed

ITA 63/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 143(2)Section 250(6)Section 40

TDS. 53. It is argued by the Revenue that since in the present case no condition of deduction of TDS

M/S KALYANI BUILDWELL PRIVATE LTD,AGRA vs. ACIT CIRCLE4(1), AGRA

In the result, the appeal is partly allowed for statistical purpose

ITA 292/AGR/2016[2011-12]Status: DisposedITAT Agra22 Mar 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Kalyani Buildwell (P) Ltd., Vs. Asstt. Commissioner Of Kalyani Point, Near Tulsi Income-Tax, Circle-4(1), Agra Cinema, Bye-Pass Road, Agra Pan No: Aacck7095G (Assessee) (Revenue)

Section 133ASection 43B

TDS claims, besides, the appellant is also further not able to prove that in the preceding years, income including the TDS

ITO TDS-II, AGRA vs. PUNJAB NATIONAL BANK, AGRA

In the result, all the three appeals are allowed

ITA 204/AGR/2018[2013-14]Status: DisposedITAT Agra07 Aug 2018AY 2013-14

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 12ASection 133ASection 197ASection 271CSection 273B

TDS)-II, Vs..Punjab National Bank, Gwalior Road, Rohta, Agra. Agra. PAN.AAACP0165G (Assessee) (Revenue) Revenue by Shri Waseem Arshad, Sr.DR

ITO TDS-II, AGRA vs. PUNJAB NATIONAL BANK, AGRA

In the result, all the three appeals are allowed

ITA 203/AGR/2018[2012-13]Status: DisposedITAT Agra07 Aug 2018AY 2012-13

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 12ASection 133ASection 197ASection 271CSection 273B

TDS)-II, Vs..Punjab National Bank, Gwalior Road, Rohta, Agra. Agra. PAN.AAACP0165G (Assessee) (Revenue) Revenue by Shri Waseem Arshad, Sr.DR

GARRISON EMGOMEER (E/M) AIR FORCE STATION , MAHARAJPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 128/AGR/2021[2012-13]Status: DisposedITAT Agra30 Oct 2025AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

GARRISON EMGOMEER (E/M),AIR FIRCE STATION,MAHARAJPUR vs. JCIT.(TDS), BHOPAL, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 129/AGR/2021[2012-13]Status: DisposedITAT Agra30 Oct 2025AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

GARRISON ENGINEER (E/M),MAHARAJPUR vs. JCIT., (TDS), BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 131/AGR/2021[2012-13]Status: DisposedITAT Agra30 Oct 2025AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

GARRISON ENGINEER (E/M) AIR FORCE STATION,MAHARJPUR vs. JCIT(TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 130/AGR/2021[2012-13]Status: DisposedITAT Agra30 Oct 2025AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

GARRISON ENGINEER (E/M),GWALIOR vs. ITO.(TDS), GWALIOR, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 132/AGR/2021[2013-14]Status: DisposedITAT Agra30 Oct 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according