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5 results for “TDS”+ Section 194C(6)clear

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Key Topics

Section 2017Section 194C5Section 201(1)5Section 1954TDS4Section 93Deduction3Section 194J2Section 1912Section 250

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)

section 194C of the Act relating to payment made to Ronit Developers. He submitted that the issues is of disallowance of Rs.7,99,263/- for non-deduction of TDS. In this regard, he brought to our notice pages 22 to 29 of the paper book wherein a Chartered Accountant certificate was enclosed wherein it was certified that the assessee

2
Disallowance2
Addition to Income2

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

6) The person referred to in sub-section (1) shall furnish the information relating to payment of any sum in such form and manner as may be prescribed by the Board.” 7. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or any other sum (not being

THE ORIENTAL INSURANCE CO.LTD,AGRA vs. D.C.I.T (TDS),, KANPUR

ITA 180/AGR/2022[2014-15]Status: DisposedITAT Agra10 Feb 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita Nos. 180 To 185/Agr/2022 (Assessment Years: 2014-15 To 2019-20) The Oriental Insurance Co. Ltd., Vs. Cit(A)/Nfac, 8/13, F New Kaushalpur Bye Delhi/Dcit (Tds), Pass Road, Agra, U.P.- 282001 Kanpur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Agrti0098E Appellant .. Respondent

For Appellant: Sh. Rajesh Malhotra, CAFor Respondent: Sh. Shalendra Shrivastava, Sr. DR
Section 1Section 194CSection 201(1)

TDS deduction under Section 194C of the Act. A perusal of the lower appellate authority’s identical detailed discussion in paragraph 5.1 has held the assessee not only having failed in filing the necessary evidence before the Assessing Officer but also in the lower authorities as well. All these relevant findings have given un-rebutted from the assessee side

MOON NETWORK PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER TDS-1 AGRA, AGRA

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above

ITA 186/AGR/2025[2012-13]Status: DisposedITAT Agra28 Oct 2025AY 2012-13

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Rajendra Sharma, AdvocateFor Respondent: Shri Shailendra Srivastava, Sr.DR
Section 191Section 194CSection 194JSection 201Section 201(1)

194C of the Income-tax Act, 1961 (for short ‘the Act’) @ 2% while as per the Revenue, same was to be deducted u/s 194J @ 10%, on account of which the assessee was treated assessee in default for short deduction of TDS. He submitted that in this case, assessment u/s 201(1 )/201(1A) of the Act was completed

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

ITA 131/AGR/2025[2016-17]Status: DisposedITAT Agra28 Oct 2025AY 2016-17
Section 143(1)Section 143(2)Section 144Section 250

6-8)\niv) Urban Improvement Co Pvt Ltd vs. ITO ward 27(2)Delhi- ITAT Delhi ITA no.\n7496/Del/2019 AY 2015-16 (CLPB 9-17)\nv) Weilburger Coatings (India) (P.) Ltd. v. Deputy Commissioner of Incometax*\n[2024] 165 taxmann.com 232 (Kolkata - Trib.) IN THE ITAT KOLKATA BENCH\n'C' (CLPB 18-19)\nvi) Rajesh Jain v ITO Ward