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56 results for “TDS”+ Section 194Jclear

Sorted by relevance

Mumbai634Delhi406Bangalore251Kolkata200Chennai165Ahmedabad56Karnataka56Hyderabad48Chandigarh37Cochin35Jaipur35Pune28Cuttack24Dehradun20Indore19Visakhapatnam16Rajkot15Jabalpur13Telangana11Amritsar11Nagpur11Raipur10Panaji10Surat8Patna8Agra5Calcutta4Lucknow4Jodhpur4Allahabad4SC3Varanasi2Guwahati1Orissa1Ranchi1

Key Topics

Section 4061Section 194J41Disallowance40Section 271C38Addition to Income35TDS34Section 143(3)32Section 201(1)27Deduction24Section 272A(2)(g)

DCIT, CIRCLE-1(3), , AHMEDABAD vs. EDELWEISS BROKING LTD.(ON BEHALF OF AMALGAMATING COMPANY EDELWEISS FINANCIAL ADVISORS LTD.), AHMEDABAD

Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed

ITA 1939/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad26 Oct 2021AY 2013-14

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Vartik Chokshi, AR
Section 40

TDS under Section 194J of the Act. 117. The assessee during the assessment proceedings submitted that it has incurred an expense

M/S. EDELWEISS BROKING LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(3), AHMEDABAD

Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed

Showing 1–20 of 56 · Page 1 of 3

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Section 43B19
Section 14A19
ITA 2021/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad26 Oct 2021AY 2013-14

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Vartik Chokshi, AR
Section 40

TDS under Section 194J of the Act. 117. The assessee during the assessment proceedings submitted that it has incurred an expense

AAKASH PURSHOTTAMBHAI VAGHELA,VADODARA vs. THE ITO, TDS-1, VADODARA

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

ITA 1064/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 Jun 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 194ISection 194JSection 201(1)

TDS @ 10% under Section 194J of the Act but no TDS was made by the assessee. 2.1 On the basis

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2679/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2678/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2680/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2681/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

ITO, WARD-2(1) (1), AHMEDABAD vs. M/S. EYLEX FILMS PVT. LTD., RANCHI

In the result, appeal of the Revenue is dismissed

ITA 388/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad12 Mar 2019AY 2013-14

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kedia

For Appellant: Shri S. N. Soparkar & ShriFor Respondent: Bandish Soparkar, A.Rs
Section 194JSection 194jSection 40Section 9

TDS on the aforesaid payments and hence it has violated the provisions of Section 194J of the Act. The AO observed

ITO, WARD-2(1) (1), AHMEDABAD vs. M/S. EYLEX FILMS PVT. LTD., RANCHI

In the result, appeal of the Revenue is dismissed

ITA 1808/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad12 Mar 2019AY 2014-15

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kedia

For Appellant: Shri S. N. Soparkar & ShriFor Respondent: Bandish Soparkar, A.Rs
Section 194JSection 194jSection 40Section 9

TDS on the aforesaid payments and hence it has violated the provisions of Section 194J of the Act. The AO observed

STHAPATI ARCHITECTURE AND INTERIORS PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2361/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2018AY 2011-12

Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.2361/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Sthapati Architecture & Dcit, बनाम/ Interiors Pvt. Ltd., Circle – 8, Vs. 502, New York Plaza, Ahmedabad. Opp. Judges Bunglow, Satellite, Ahmedabad – 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcs 8758 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Sakar Sharma, C.A. अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri T. Sankar, Sr. D.R.

For Respondent: Shri T. Sankar, Sr. D.R
Section 194JSection 201Section 32Section 36(1)(va)Section 37Section 40Section 43B

194J of the Act. Therefore, the assessee is not liable to deduct TDS in respect of payment made to Shri Sanjiv Khurana. The assessee also submitted that the threshold unit was increased from Rs.20,000 to Rs.30,000/- under the provision of Section

GUJARAT ALKALIES AND CHEMICALS LTD.,,BARODA vs. THE ADDL. CIT, TDS RANGE,, BARODA

In the result, both the appeals filed by the assessee are allowed

ITA 2846/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad16 Nov 2017AY 2008-09

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Respondent: Shri V. K. Singh, Sr. D.R
Section 194CSection 194ISection 201(1)Section 271CSection 273B

TDS not applicable on which short-deduction was made by it, it was exigible to levy of penalty under section 271C – Held, yes- Whether in case of payments on which assessee had deducted tax at source under section 194C merely because debate was whether provisions of Section 194J

GUJARAT ALKALIES AND CHEMICALS LTD.,,BARODA vs. THE ADDL. CIT, TDS RANGE,, BARODA

In the result, both the appeals filed by the assessee are allowed

ITA 2847/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad16 Nov 2017AY 2009-10

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Respondent: Shri V. K. Singh, Sr. D.R
Section 194CSection 194ISection 201(1)Section 271CSection 273B

TDS not applicable on which short-deduction was made by it, it was exigible to levy of penalty under section 271C – Held, yes- Whether in case of payments on which assessee had deducted tax at source under section 194C merely because debate was whether provisions of Section 194J

THE ACIT, TDS CIRCLE,, AHMEDABAD vs. M/S. BHARTI AIRTEL LTD.,, AHMEDABAD

In the result, both the appeals of the revenue is dismissed

ITA 2195/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2008-09

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Anil Bhalla, A.R
Section 194ISection 194JSection 201Section 201(1)

TDS on such payment was deductible under Section 194J of the Act. But the learned Counsel for the appellants - Revenue

THE ACIT, TDS CIRCLE,, AHMEDABAD vs. M/S. BHARTI AIRTEL LTD.,, AHMEDABAD

In the result, both the appeals of the revenue is dismissed

ITA 2196/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Anil Bhalla, A.R
Section 194ISection 194JSection 201Section 201(1)

TDS on such payment was deductible under Section 194J of the Act. But the learned Counsel for the appellants - Revenue

THE DY. CIT, CIRCLE-1(2),, BARODA vs. M/S. DELOITTE HASKINS & SELLS, BARODA

In the result, the appeal filed by the Revenue is dismissed

ITA 2970/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad08 Apr 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2970/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2014-2015 D.C.I.T., M/S Deloitee Haskins & Sells, Circle-1(2), Vs. 31-Nutan Bharat Society, Vadodara. Alkapuri, Baroda.

For Appellant: Shri Parcy Padiwala, A.RFor Respondent: Shri James Kurian, D.R
Section 194Section 40

194J but was deducted under section 194C, such a deduction would not satisfy the requirements of section 40(a)(ia). The latter part of this section that such tax has not been deducted, again refers to the tax deducted under the appropriate provision of Chapter XVII-B. Thus, a A.Y. 2014-2015 14 cumulative reading of this provision shows that

DY.COMMISSIONER OF INCOME TAX CIRCLE-1(3),, AHMEDABAD vs. KIFS PVT.LTD.,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 914/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

TDS was made as per the provisions of Section 194C and 194J of the Act. The A.O was of the firm

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2717/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

TDS was made as per the provisions of Section 194C and 194J of the Act. The A.O was of the firm

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 643/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

TDS was made as per the provisions of Section 194C and 194J of the Act. The A.O was of the firm

THE ACIT, CIRCLE-3,, AHMEDABAD vs. KIFS SECURITIES LIMITED,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2882/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

TDS was made as per the provisions of Section 194C and 194J of the Act. The A.O was of the firm

THE DY. CIT., CIRCLE-3,, AHMEDABAD vs. KHANDWALA INTEGRATED FINANCIAL SERVICES PVT. LTD, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 932/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

TDS was made as per the provisions of Section 194C and 194J of the Act. The A.O was of the firm