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45 results for “TDS”+ Section 15clear

Sorted by relevance

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Key Topics

Section 234E36Addition to Income32Section 200A(1)24Section 200A24TDS24Section 143(3)21Section 26319Section 194C17Penalty17Section 153A

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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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

Showing 1–20 of 45 · Page 1 of 3

16
Section 271(1)(c)16
Charitable Trust12

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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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

In the result, the Appeal No

ITA 226/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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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

In the result, the Appeal No

ITA 228/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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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

In the result, the Appeal No

ITA 227/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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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 return for the AY 2013-14 to 2014-15 is not valid. 4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A of the Income Tax Act. The validity of the provisions of section 234E was upheld

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

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

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

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 99/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad26 Jul 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

TDS however, this fact is also required to be verified from the record. 11. The next issue raised by the Pr. CIT was regarding bank guarantee of Rs. 10 Crore and advance mobilization of 2% of the contract value as well as additional mobilization advance of Rs. 3 Crore and noted that these amounts does not find place

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 107/ALLD/2016[2011-12]Status: DisposedITAT Allahabad26 Jul 2022AY 2011-12

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

TDS however, this fact is also required to be verified from the record. 11. The next issue raised by the Pr. CIT was regarding bank guarantee of Rs. 10 Crore and advance mobilization of 2% of the contract value as well as additional mobilization advance of Rs. 3 Crore and noted that these amounts does not find place

MAHAVIR PRASAD SATISH CHANDRA,ALLAHABAD vs. INCOME TAX OFFICER WARD 1(3) , ALLAHABAD

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

ITA 69/ALLD/2019[2013-14]Status: DisposedITAT Allahabad15 Jan 2021AY 2013-14

Bench: Shri.Vijay Pal Raoassessment Year 2013-14

For Appellant: Shri Praveen Godbole, CAFor Respondent: Shri Debashish Chanda, CIT (DR)
Section 143(3)Section 194CSection 263Section 40

15-03-2016 passed u/s 143(3) of the Income Tax Act is bad both on the facts and in law and income declared in the return should have been accepted. 2- That in any view of the matter the addition of Rs. 22,73,457/-u/s 40(a)(ia) of the Act on account of freight payment to various

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 11/ALLD/2018[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

TDS must have been done @ 20%. Further, these payees have not been covered in 26Q statements filed by the assessee. F.Y. Name of the Amount Tax Tax Short Remarks party paid deductible deducted deduction @ 20% by the deductor 2012-13 Jaz Enterprises 402358 80472 6875 73597 Not in 26Q Java 73153 14630 1418 13212 Not in 26Q Enterprises Three Star

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 329/ALLD/2017[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

TDS must have been done @ 20%. Further, these payees have not been covered in 26Q statements filed by the assessee. F.Y. Name of the Amount Tax Tax Short Remarks party paid deductible deducted deduction @ 20% by the deductor 2012-13 Jaz Enterprises 402358 80472 6875 73597 Not in 26Q Java 73153 14630 1418 13212 Not in 26Q Enterprises Three Star

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 330/ALLD/2017[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

TDS must have been done @ 20%. Further, these payees have not been covered in 26Q statements filed by the assessee. F.Y. Name of the Amount Tax Tax Short Remarks party paid deductible deducted deduction @ 20% by the deductor 2012-13 Jaz Enterprises 402358 80472 6875 73597 Not in 26Q Java 73153 14630 1418 13212 Not in 26Q Enterprises Three Star