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253 results for “TDS”+ Section 87clear

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Key Topics

Section 143(3)77Addition to Income61Disallowance59Section 80I55Section 4053Section 143(2)43Deduction41TDS32Section 25025Section 14A

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)

Section 201(1)/201(1A) of the Act and total tax liability of Rs.3,19,728/- was worked out as under: - S.No. Name of the Nature of Date of Amount of TDS to be Delay in Interest u/s concern/individual payment/section payment payment deducted months 201(1A) @ involved 1% 1 Vikram P Purchase of property 30.01.2018 4025000 40250 61 24553 Mahurkar

GUJARAT APOLLO INDUSTRIES LIMITED,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

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

Showing 1–20 of 253 · Page 1 of 13

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21
Section 143(1)19
Depreciation19
ITA 681/AHD/2018[2014-15]Status: Disposed
ITAT Ahmedabad
25 Mar 2022
AY 2014-15

Bench: Ms.Annapurna Gupta & T.R. Senthil Kumarasstt.Year : 2014-15 The Dcit, Cir.2(1)(1) Gujarat Apollo Industries Ltd. Ahmedabad. ‘Apollo House’ Rashmi Society Nr.Mithakhali Six Roads Navrangpura Ahmedabad 380 009. Pan : Aaacg 7248 P

For Respondent: Shri Rameshkumar L. Sadhu
Section 115JSection 143(1)Section 143(3)Section 14ASection 195(2)Section 40

87,64,960/- under section 115JB of the Act. The return was processed under section 143(1) of the Act, the case of the assessee was selected for scrutiny assessment. During the assessment proceedings, it was noticed by the AO that the assessee has paid payment of commission of Rs.18,84,793/- on export sales on which TDS

THE DCIT,TDS CIRCLE,, AHMEDABAD vs. NIRMA LIMITED,, AHMEDABAD

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

ITA 2216/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2007-08

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2216/Ahd/2013 2007-08 Dcit Nirma Limited Tds Circle, Nirma House, Ashram Ahmedabad Road, Ahmedabad-380009 Pan No. Aaacn5350K Revenue By : Shri Dileep Kumar, Sr. Dr. Assessee By : Shri S. N. Soparkar, Sr. Adv. With Shri Himanshu Shah, Ar सुनवाई क" तार"ख/Date Of Hearing : 27.11.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.01.2021 आदेश/O R D E R Per Waseem Ahmed: The Appeal Has Been Filed By The Revenue For A.Y. 2007-08 Which Is Arising From The Order Of The Cit(A)-Xxi, Ahmedabad Dated 13.06.2013, In The Proceedings Under Section 201(1)/201(1A) Of The Income Tax Act, 1961 For A.Y. 2007-08 (In Short “The Act”).

For Appellant: Shri S. N. Soparkar, Sr. Adv. with Shri Himanshu Shah, ARFor Respondent: Shri Dileep Kumar, Sr. DR
Section 193Section 194ASection 201Section 201(1)

section 201(1) of the Act. 6. Both the learned DR and the AR before us vehemently supported the order of the authorities below as favourable to them. 7. We have heard the rival contentions of both the parties and perused the materials available on record. The Hon’ble Gujarat High Court has restored the appeal for fresh adjudication with

DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. AMOL DICALITE LTD.,, AHMEDABAD

In the result the appeal of the Revenue is dismissed

ITA 539/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2008-09

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R
Section 40

87,57,593.00 on account of non-deduction of TDS under section 195 read with section 40(a)(i) of the Act. 18. At the outset

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AMOL DICALITE LTD.,, AHMEDABAD

In the result the appeal of the Revenue is dismissed

ITA 1246/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2010-11

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R
Section 40

87,57,593.00 on account of non-deduction of TDS under section 195 read with section 40(a)(i) of the Act. 18. At the outset

SHRI DINESH MILLS LTD.,BARODA vs. THE ACIT, CIRCLE -2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 781/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad25 Sept 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri N.R. Soni, CIT-DR &
Section 10Section 11Section 115JSection 12Section 14ASection 154ASection 194HSection 40(1)(ia)

87,000.00 on account of non-deduction of TDS under section 194H r.w.s. 40(a)(ia) of the Act. 7. The assessee

OM YASH PROJECTS LIMITED,AHMEDABAD vs. THE ITO, WARD-3(1)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

ITA 40/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.40/Ahd/2025 िनधा"रण वष" /Assessment Year: 2023-24 Om Yash Projects Ltd., Income Tax Officer, Office No. 1113, Aaron Spectra, बनाम/ Ward-3(1)(1), V/S. Rajpath Rangoli Road, Bodakdev, Ahmedabad Ahmedabad-380054 "थायी लेखा सं./Pan: Aacco4734C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kaushik Kejriwal & Ms. Kushboo Shah, C.A. Revenue By : Shri Rignesh Das, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10/03/2025 घोषणा की तारीख /Date Of Pronouncement: 12/03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Learned Additional / Joint From The Office Of The Commissioner Of Income Tax (Appeals)-2, Guwahati [Hereinafter Referred To As "Cit(A)"] Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], Dated 26.11.2024, In Connection With The Intimation Under Section 143(1) For The Assessment Year (A.Y.) 2023-24, Issued By The Centralized Processing Center (Cpc), Bangalore, Dated 09.01.2024. Om Yash Projects Ltd. Vs. Ito Asst. Year : 2023-24

For Appellant: Shri Kaushik Kejriwal & MsFor Respondent: Shri Rignesh Das, Sr. DR
Section 143(1)Section 143(3)Section 250

87,23,656/- The assessee claimed TDS credit of Rs. 2,46,82,297/-, reflecting the deduction made by government authorities. The CPC, Bangalore processed the return under section

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

ITA 455/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2017-18

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

For Respondent: Shri Sanjay Kumar, Sr.DR
Section 195Section 250(6)Section 40

Section 40(a)(i) in relation to foreign commission of Rs. 1,73,87,137 on the ground that the assessee has not deducted TDS

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

ITA 453/AHD/2022[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

For Respondent: Shri Sanjay Kumar, Sr.DR
Section 195Section 250(6)Section 40

Section 40(a)(i) in relation to foreign commission of Rs. 1,73,87,137 on the ground that the assessee has not deducted TDS

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

ITA 452/AHD/2022[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2012-13

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

For Respondent: Shri Sanjay Kumar, Sr.DR
Section 195Section 250(6)Section 40

Section 40(a)(i) in relation to foreign commission of Rs. 1,73,87,137 on the ground that the assessee has not deducted TDS

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed

ITA 454/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

For Respondent: Shri Sanjay Kumar, Sr.DR
Section 195Section 250(6)Section 40

Section 40(a)(i) in relation to foreign commission of Rs. 1,73,87,137 on the ground that the assessee has not deducted TDS

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, Revenue’s appeal stands dismissed

ITA 2503/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad24 May 2018AY 2013-14

Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.2503/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2013-14) Dcit, M/S. Gujarat Microwax बनाम/ Cir – 2(1)(1), Pvt. Ltd., Vs. Ahmedabad. 401 & 02, Sarthik Square, Sarkhej Gandhinagar Highway, Bodakdev, Ahmedabad – 380 054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacg 5593 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Dr. Jayant Jhveri, Sr.D.R. ""यथ" क" ओर से/Respondent By : Shri G.C. Pipara, C.A.

For Appellant: Dr. Jayant Jhveri, Sr.D.RFor Respondent: Shri G.C. Pipara, C.A
Section 195Section 40

TDS under section 195 of the Act. Ld. CIT(A) after considering the submission of the assessee deleted the addition made by the AO by observing as under: “2.9 Having considered the facts and submissions, the issues which are to be examined and decided are as under:- 1. Whether the commission paid to foreign agents is taxable in India

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

In the result, all three appeals filed by the assessee as well as one appeal filed by the Revenue are set aside to the file of the learned CIT(A) to decide the matters as per law

ITA 1169/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad26 May 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Purshottam Kumar, Sr. D.R
Section 195Section 220(2)Section 234BSection 234CSection 271Section 40

87,905/- invoking section 40(a)(i) for non-deductiori of TDS u/s. 195 r.w. Explanation 2 of the Act without

ADF FOODS LTD.,,NADIAD vs. THE DCIT, KHEDA CIRCLE, NADIAD

In the result, all three appeals filed by the assessee as well as one appeal filed by the Revenue are set aside to the file of the learned CIT(A) to decide the matters as per law

ITA 356/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad26 May 2022AY 2014-15

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Purshottam Kumar, Sr. D.R
Section 195Section 220(2)Section 234BSection 234CSection 271Section 40

87,905/- invoking section 40(a)(i) for non-deductiori of TDS u/s. 195 r.w. Explanation 2 of the Act without

THE JT. CIT (OSD) KHEDA RANGE, NADIAD vs. ADF FOODS LIMITED, NADIAD

In the result, all three appeals filed by the assessee as well as one appeal filed by the Revenue are set aside to the file of the learned CIT(A) to decide the matters as per law

ITA 509/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad26 May 2022AY 2014-15

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Purshottam Kumar, Sr. D.R
Section 195Section 220(2)Section 234BSection 234CSection 271Section 40

87,905/- invoking section 40(a)(i) for non-deductiori of TDS u/s. 195 r.w. Explanation 2 of the Act without

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

In the result, all three appeals filed by the assessee as well as one appeal filed by the Revenue are set aside to the file of the learned CIT(A) to decide the matters as per law

ITA 1666/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad26 May 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Purshottam Kumar, Sr. D.R
Section 195Section 220(2)Section 234BSection 234CSection 271Section 40

87,905/- invoking section 40(a)(i) for non-deductiori of TDS u/s. 195 r.w. Explanation 2 of the Act without

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

ITA 2683/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

Section 10BSection 143(3)Section 92E

TDS u/s 195 nor the disallowance u/s 40(a)(i) is attracted. Regarding genuineness of commission-payment, we observe that the assessee has given sufficient documentary evidences to prove the services of Page 41 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. agents and payment of commission. It is also observed that

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

ITA 2682/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2011-12

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

Section 10BSection 143(3)Section 92E

TDS u/s 195 nor the disallowance u/s 40(a)(i) is attracted. Regarding genuineness of commission-payment, we observe that the assessee has given sufficient documentary evidences to prove the services of Page 41 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. agents and payment of commission. It is also observed that

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AMOL DICALITE LTD.,, AHMEDABAD

Appeals are dismissed

ITA 1248/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad03 May 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D .RFor Respondent: Shri S. N. Soparkar, A. R
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

87,57,593.00 on account of non-deduction of TDS under section 195 read with section 40(a)(i) of the Act. 18. At the outset

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AMOL DICALITE LTD.,, AHMEDABAD

Appeals are dismissed

ITA 1247/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad03 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D .RFor Respondent: Shri S. N. Soparkar, A. R
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

87,57,593.00 on account of non-deduction of TDS under section 195 read with section 40(a)(i) of the Act. 18. At the outset