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5 results for “TDS”+ Section 268Aclear

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Delhi195Mumbai63Jabalpur51Cochin22Ahmedabad5Bangalore4Jaipur3Chennai3Lucknow3Karnataka3Rajkot2Amritsar1

Key Topics

Section 14710Section 143(3)8Disallowance5Section 403TDS3Addition to Income3Section 195(1)2Section 1482Section 145A2Section 36

THE DCITANAND CIRCLE,, ANAND vs. ELECON ENGINEERING CO.LTD.,, ANAND

In the result, the appeal of the Revenue is dismissed

ITA 1656/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2009-10

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Roysr.No.

Section 143(3)Section 145ASection 147Section 148

TDS under section 194C of the Act. 27. At the outset, we note that we have already adjudicated the identical issue in the ground no. 2 of the ITA 2641/AHD/2010 in favor of the assessee and against the revenue vide paragraph no. 15 of this order. Respectfully following the same, we dismiss the ground of appeal of the Revenue

THE DCITANAND CIRCLE,, ANAND vs. ELECON ENGINEERING CO.LTD.,, ANAND

In the result, the appeal of the Revenue is dismissed

2
Section 37(1)2
Reopening of Assessment2
ITA 1316/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2006-07

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Roysr.No.

Section 143(3)Section 145ASection 147Section 148

TDS under section 194C of the Act. 27. At the outset, we note that we have already adjudicated the identical issue in the ground no. 2 of the ITA 2641/AHD/2010 in favor of the assessee and against the revenue vide paragraph no. 15 of this order. Respectfully following the same, we dismiss the ground of appeal of the Revenue

THE DY. COMMISSIONER OF INCOME TAX, KHEDA CIRCLE,, KHEDA vs. ADF FOODS LTD.,, KHEDA

In the result, appeal of the Revenue is dismissed due to low tax effect

ITA 1746/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singh"नधा"रण वष"/ Asstt.Year: 2013-2014 Dcit, Kheda Circle Adf Foods Ltd Nadiad Vs. 83/6,Gidc Industrial Estate Dist: Kheda 387 002. Kamla Road Nadiad, Dist. Kheda 387 001. Pan : Aacca 2270 K

For Respondent: Shri Vinod Tanwani, Sr.DR
Section 195(1)Section 268ASection 40

TDS was required to be deducted. Hence, this issue has been decided partly against the assessee. Be that as it may, we perused the record and impugned order of the ld.Revenue authorities. We noticed that tax effect in disputed addition, after the part relief given by the ld.CIT(A), would be less than Rs.50 lakhs, if that be so, then

SAGAR AGENCIES PVT.LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-8,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1777/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.1777/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 Sagar Agencies Pvt. Ltd., D.C.I.T, 803 Sahjanand Complex, Circle-8, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P आयकर अपील सं./Ita No.1832/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T, Sagar Agencies Pvt. Ltd., Circle-4(1)(1), 803 Sahjanand Complex, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P

Section 36Section 36(1)(va)Section 37(1)Section 43B

TDS would not justify the allowability of commission expenses and therefore he treated the commission expenses as non-genuine. Thus, he disallowed the commission claim by the assessee and added to the total income of the assessee. 6. Aggrieved assessee preferred an appeal to Ld. CIT (A). The assessee before Ld.CIT (A) submitted that similar amount of commission was paid

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1),, AHMEDABAD vs. SAGAR AGENCIES PVT.LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1832/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.1777/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 Sagar Agencies Pvt. Ltd., D.C.I.T, 803 Sahjanand Complex, Circle-8, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P आयकर अपील सं./Ita No.1832/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T, Sagar Agencies Pvt. Ltd., Circle-4(1)(1), 803 Sahjanand Complex, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P

Section 36Section 36(1)(va)Section 37(1)Section 43B

TDS would not justify the allowability of commission expenses and therefore he treated the commission expenses as non-genuine. Thus, he disallowed the commission claim by the assessee and added to the total income of the assessee. 6. Aggrieved assessee preferred an appeal to Ld. CIT (A). The assessee before Ld.CIT (A) submitted that similar amount of commission was paid