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41 results for “TDS”+ Carry Forward of Lossesclear

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Key Topics

Addition to Income38Section 143(3)25Section 250(6)25Section 4025Section 35A20Disallowance19TDS16Section 25015Section 145(3)15Section 147

SHRI BALDEV SINGH ,ABOHAR vs. INCOME TAX OFFICER WARD- 3 (2), FEROZEPUR

In the result, the appeal bearing ITA No

ITA 48/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

TDS entries given in Form 26AS for deduction of tax u/s. 194J, the adjustment could not have been made without conducting any enquiry, more particularly when the man power supply is not covered as a profession within the meaning of section 44AA of the Act read with relevant notifications. We find force in the contention of the Ld. AR that

SHRI NAVAL KISHORE SINGH,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the ground of appeal No

ITA 376/ASR/2023[2014-15]Status: DisposedITAT Amritsar15 Dec 2025AY 2014-15

Showing 1–20 of 41 · Page 1 of 3

13
Section 153A13
Deduction13

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Joginder Singh, C. A
Section 144Section 250Section 44A

forward balance of opening capital as on 1st April, 2013 as per reflection in the balance sheet for the year under appeal and second issue relates to the disallowance of bank interest of Rs. 14,97,898/-, as claimed in the audited accounts for the year. 3. Brief facts of the case are that the assessee is a civil contractor

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

TDS benefit to be given did not lead to escapement of income Mere fact that matters need to be verified and examined further could never be reason good enough to believe that income had escaped assessment and re- open assessment proceedings was bad in law-Assessee's Appeals allowed. b. Commissioner of Income Tax v/s Batra Bhatta Company, High Court

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

TDS benefit to be given did not lead to escapement of income Mere fact that matters need to be verified and examined further could never be reason good enough to believe that income had escaped assessment and re- open assessment proceedings was bad in law-Assessee's Appeals allowed. b. Commissioner of Income Tax v/s Batra Bhatta Company, High Court

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

loss, there arised no question of setting it off against current year income. 3. During the previous year under consideration, it had earned Rs.6, 18, 29,857/-as rental income le income from a source other than from a specified business as per section 35AD of the Act. But, the treatment of rental income received from godown given on rent

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

loss, there arised no question of setting it off against current year income. 3. During the previous year under consideration, it had earned Rs.6, 18, 29,857/-as rental income le income from a source other than from a specified business as per section 35AD of the Act. But, the treatment of rental income received from godown given on rent

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

carrying some printed work can only be regarded by the supplier incidental to the sale to the assessee. Moreover, by virtue of sub clause (e) of clause (iv) of the explanation of section 1940, the definition of “work” does not include manufacturing or supplying a product according to the I.T.A.No. 542/Asr/2017 10 & C.O. No.30/Asr/2017 requirement or specification of a customer

MESERS BRIGHT ENTERPRISES PVT.LTD,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, both the Appeals are partly allowed

ITA 169/ASR/2018[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 40A(2)Section 40A(2)(b)

loss account. It was further submitted that the invoices raised by M/s Oxbridge International Private Limited were subjected to deduction of TDS and Service Tax which were deducted and deposited with the Treasury. 2. However, the Assessing Officer was not satisfied to the reasoning given by the assessee. The Assessing Officer has observed that the assessee has entered

BRIGHT ENTERPRISES PVT. LTD,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, both the Appeals are partly allowed

ITA 65/ASR/2017[2013-14]Status: DisposedITAT Amritsar16 Aug 2021AY 2013-14

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 40A(2)Section 40A(2)(b)

loss account. It was further submitted that the invoices raised by M/s Oxbridge International Private Limited were subjected to deduction of TDS and Service Tax which were deducted and deposited with the Treasury. 2. However, the Assessing Officer was not satisfied to the reasoning given by the assessee. The Assessing Officer has observed that the assessee has entered

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

Loss A/c was declared amount to Rs.10,55,09,82,000/-. The assessing authority had added back in different heads related u/s 40(a) (ia) for non-deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

Loss A/c was declared amount to Rs.10,55,09,82,000/-. The assessing authority had added back in different heads related u/s 40(a) (ia) for non-deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

Loss A/c was declared amount to Rs.10,55,09,82,000/-. The assessing authority had added back in different heads related u/s 40(a) (ia) for non-deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

Loss A/c was declared amount to Rs.10,55,09,82,000/-. The assessing authority had added back in different heads related u/s 40(a) (ia) for non-deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

Loss A/c was declared amount to Rs.10,55,09,82,000/-. The assessing authority had added back in different heads related u/s 40(a) (ia) for non-deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

Loss A/c was declared amount to Rs.10,55,09,82,000/-. The assessing authority had added back in different heads related u/s 40(a) (ia) for non-deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

Loss A/c was declared amount to Rs.10,55,09,82,000/-. The assessing authority had added back in different heads related u/s 40(a) (ia) for non-deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting

SHRI MUZAFFAR JAN PAMPORI ,SRINAGRAR vs. INCOME TAX OFFICER WARD -3 ( 2), SRINAGAR

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

ITA 134/ASR/2023[2009-10]Status: DisposedITAT Amritsar22 Jun 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144

carrying out business of Tour and Travel operator as evident from the transaction itself in the credit card account that reflects purchases of air tickets. It is evident from the TDS deducted by the vendors for whom the assessee has been registered as their ticketing agent. He pleaded that the assessee earned only commission income on the sale of tickets

INDERJIT SINGH,PHAGWARA vs. INCOME TAX OFFICER WARD-1, PHAGAWARA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 369/ASR/2024[2017-18]Status: DisposedITAT Amritsar07 Jul 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Sh. Aditya Sharma, C.A
Section 143(1)Section 154oSection 250

loss account and balance sheet of the partnership firm and audit report ( TAR ). Copy of computation of the partnership along with the copy of return receipts has been filed by way of a paper book before us. 4. On the other hand, the assessee has filed its return in Form No. ITR-2 on 21.03.2018 disclosing an income of Rs.3

SHRI DARPAN JAIN,JALANDHAR vs. INCOME TAX WARD - 1(1), JALANDHAR

In the result, the appeal filed by the assesse is allowed

ITA 577/ASR/2019[2011-12]Status: DisposedITAT Amritsar10 Oct 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 131Section 147Section 36Section 68

Loss ending on 31.03.201 1 an amount of Rs. 4,42,244.73 was debited as interest. Further assessee has filed copy of Bank Statement with State Bank of Patiala and it is stated that sum of Rs.4,48,767.00 paid vide cheque No.192420 on 16.11.2010 represents interest 4 Darpan Jain v. ITO payment to Smt. Anita Chadda. It was stated

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 256/ASR/2017[2013-14]Status: DisposedITAT Amritsar10 Oct 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 145(3)Section 153ASection 250(6)Section 69

TDS has been duly deducted as per applicable provisions. iv) The entire Income of the Assessee is from Sale of CD's /Ringtone which in turn is dependent on the advertisement. The said audio/video are made which are used in promotion and advertisements of the contents of the assessee company. Since, the entire expenses are directly relatable to the Income