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60 results for “TDS”+ Addition to Incomeclear

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Key Topics

Addition to Income43TDS38Section 234E36Section 143(3)29Section 200A(1)24Section 200A24Penalty23Section 26321Section 4019Section 194C

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 179/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

additions to income made by AO by disallowing expenses towards freight charges of Rs. 81,015/- claimed by assessee, which stood allowed by ld. CIT(A) in the first appeal filed by assessee. The learned CIT-DR relied upon order of the AO , while ld. Counsel for the assessee relied upon the appellate order passed

M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

Showing 1–20 of 60 · Page 1 of 3

18
Section 153A16
Disallowance13

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 632/ALLD/2014[2007-08]Status: DisposedITAT Allahabad13 Jan 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

additions to income made by AO by disallowing expenses towards freight charges of Rs. 81,015/- claimed by assessee, which stood allowed by ld. CIT(A) in the first appeal filed by assessee. The learned CIT-DR relied upon order of the AO , while ld. Counsel for the assessee relied upon the appellate order passed

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 152/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

additions to income made by AO by disallowing expenses towards freight charges of Rs. 81,015/- claimed by assessee, which stood allowed by ld. CIT(A) in the first appeal filed by assessee. The learned CIT-DR relied upon order of the AO , while ld. Counsel for the assessee relied upon the appellate order passed

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 633/ALLD/2014[2010-11]Status: DisposedITAT Allahabad13 Jan 2021AY 2010-11

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

additions to income made by AO by disallowing expenses towards freight charges of Rs. 81,015/- claimed by assessee, which stood allowed by ld. CIT(A) in the first appeal filed by assessee. The learned CIT-DR relied upon order of the AO , while ld. Counsel for the assessee relied upon the appellate order passed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

In the result, appeal filed by the Revenue in ITA no

ITA 319/ALLD/2018[2011-12]Status: DisposedITAT Allahabad11 May 2022AY 2011-12

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri O.P. Shukla,C.AFor Respondent: Shri A.K. Singh, Sr.D.R
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 194C

income to be Rs. 8,54,284/- and the assessee could not reconcile the discrepancy with documentary evidences in any proceedings. 2. That the Ld. CIT(A), Allahabad has erred on facts in deleting the addition of Rs. 11,37,000/- on account of three payments to contractors on which TDS

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

TDS is not applicable therefore the addition sustained to the extent of Rs. 10,23,076.00 is illegal and unwarranted. 4. That in any view of the matter addition of Rs. 2,46,894.00 as maintained by the Commissioner of Income

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

TDS is not applicable therefore the addition sustained to the extent of Rs. 10,23,076.00 is illegal and unwarranted. 4. That in any view of the matter addition of Rs. 2,46,894.00 as maintained by the Commissioner of Income

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

income-tax was deducted at source(TDS). The assessee made contentions that the additions are not sustainable and need to be deleted

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

income-tax was deducted at source(TDS). The assessee made contentions that the additions are not sustainable and need to be deleted

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

income-tax was deducted at source(TDS). The assessee made contentions that the additions are not sustainable and need to be deleted

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

income-tax was deducted at source(TDS). The assessee made contentions that the additions are not sustainable and need to be deleted

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 222/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS statement/TDS return u/s 200A(1) of the Income Tax Act for respective quarters of the assessment year 2013-14 to 2015-16.The assessee has raised common grounds in these appeals. The grounds in the appeal ITA No. 217/ALLD/2018 are as under: “1.Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and onfacts to confirm the impugned addition

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 217/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS statement/TDS return u/s 200A(1) of the Income Tax Act for respective quarters of the assessment year 2013-14 to 2015-16.The assessee has raised common grounds in these appeals. The grounds in the appeal ITA No. 217/ALLD/2018 are as under: “1.Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and onfacts to confirm the impugned addition

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 223/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS statement/TDS return u/s 200A(1) of the Income Tax Act for respective quarters of the assessment year 2013-14 to 2015-16.The assessee has raised common grounds in these appeals. The grounds in the appeal ITA No. 217/ALLD/2018 are as under: “1.Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and onfacts to confirm the impugned addition

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 220/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS statement/TDS return u/s 200A(1) of the Income Tax Act for respective quarters of the assessment year 2013-14 to 2015-16.The assessee has raised common grounds in these appeals. The grounds in the appeal ITA No. 217/ALLD/2018 are as under: “1.Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and onfacts to confirm the impugned addition

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 221/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS statement/TDS return u/s 200A(1) of the Income Tax Act for respective quarters of the assessment year 2013-14 to 2015-16.The assessee has raised common grounds in these appeals. The grounds in the appeal ITA No. 217/ALLD/2018 are as under: “1.Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and onfacts to confirm the impugned addition

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD

In the result, the Appeal No

ITA 218/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS statement/TDS return u/s 200A(1) of the Income Tax Act for respective quarters of the assessment year 2013-14 to 2015-16.The assessee has raised common grounds in these appeals. The grounds in the appeal ITA No. 217/ALLD/2018 are as under: “1.Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and onfacts to confirm the impugned addition

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 219/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS statement/TDS return u/s 200A(1) of the Income Tax Act for respective quarters of the assessment year 2013-14 to 2015-16.The assessee has raised common grounds in these appeals. The grounds in the appeal ITA No. 217/ALLD/2018 are as under: “1.Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and onfacts to confirm the impugned addition

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 224/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS statement/TDS return u/s 200A(1) of the Income Tax Act for respective quarters of the assessment year 2013-14 to 2015-16.The assessee has raised common grounds in these appeals. The grounds in the appeal ITA No. 217/ALLD/2018 are as under: “1.Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and onfacts to confirm the impugned addition

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 225/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS statement/TDS return u/s 200A(1) of the Income Tax Act for respective quarters of the assessment year 2013-14 to 2015-16.The assessee has raised common grounds in these appeals. The grounds in the appeal ITA No. 217/ALLD/2018 are as under: “1.Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and onfacts to confirm the impugned addition