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165 results for “TDS”+ Deductionclear

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Key Topics

Addition to Income73TDS68Section 234E63Section 143(3)52Section 4052Section 200A46Disallowance41Deduction40Section 25031Section 144

DHILLON AND SIMRAN LIVER FIBRO SCAN CENTRE,AMRITSAR vs. INCOME TAX OFFICER ( TDS)-1, AMRITSAR

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

ITA 92/ASR/2023[2019-20]Status: DisposedITAT Amritsar30 May 2023AY 2019-20

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

Section 154Section 194CSection 194JSection 234ESection 250

TDS deductible and only column is of TDS deducted and under these circumstances, the figure of actual deduction of TDS

SH. SADA RAM CHAWLA,TARN TARAN vs. INCOME TAX OFFICER, WARD-2(2), TARNTARAN

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

Showing 1–20 of 165 · Page 1 of 9

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Section 250(6)25
Section 194C21
ITA 479/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Dec 2021AY 2012-13

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Nipun Khanna, CAFor Respondent: Shri Rohit Mehra, D.R
Section 143(3)Section 194HSection 40a

deduct TDS of the individual retailers quoting their individual PANs instead of Appellant. 4. That the Worthy CIT(Appeals) has erred

SH. AMRINDER SINGH DHIMAN,NAKODAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE PHAGWARA, PHAGWARA

In the result, the appeal of the assessee is partly allowed

ITA 584/ASR/2017[2010-11]Status: DisposedITAT Amritsar25 Feb 2022AY 2010-11

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

For Appellant: NoneFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 40

TDS was not deducted". However, no TDS exemption certificate in respect of M/s Orient Marine Lines Pvt Ltd was produced

THE INCOME TAX OFFICER (TDS), SRINAGAR vs. M/S TRANS ASIA INDUSTRIES EXPOSITION (P) LTD, SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 751/ASR/2014[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

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

Section 194CSection 194H

deduction of Tax (TDS deduction) and to compute the net tax due from the appellant I.T.A. Nos. 751 & 753/Asr/2014 Trans

THE TRANS ASIAN INDUSTRIES EXPOSITION PVT. LTD,SRINAGAR vs. THE ASSESING OFFICER(TDS), SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 753/ASR/2014[2012-13]Status: DisposedITAT Amritsar07 Jul 2023AY 2012-13

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

Section 194CSection 194H

deduction of Tax (TDS deduction) and to compute the net tax due from the appellant I.T.A. Nos. 751 & 753/Asr/2014 Trans

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -IV, KAPURTHALA vs. M/S PUNJAB GRAMIN BANK, KAPURTHALA

ITA 731/ASR/2017[2014-15]Status: DisposedITAT Amritsar05 Apr 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Ravish Sood

For Appellant: Shri Ranjan Sehgal, A.RFor Respondent: Smt. Parvinder Kaur, C.I.T, D.R
Section 143(3)Section 260ASection 36(1)(viia)Section 40Section 43B

TDS was deducted on the interest payments made to the aforementioned institution, it was submitted by the assessee that as PTU had submitted

ITFAQ EDUCATIONAL TRUST,BARAMULA vs. INCOME TAX OFFICER ( EXEMPTIONS), JAMMU

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

ITA 98/ASR/2023[2018-19]Status: DisposedITAT Amritsar07 Jun 2023AY 2018-19

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

Section 143(3)Section 263

deducting TDS wherever applicable. 5. On the circumstances & facts of the case and in law, the Worthy CIT has totally

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

TDS was not deducted on the payments made included under the head advertisement expenses, therefore for non-deduction of TDS

THE COLLECTOR LAND ACQUISITION,SRINAGAR vs. INCOME TAX OFFICER, (TDS) , SRINAGAR

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

ITA 300/ASR/2017[2011-12]Status: DisposedITAT Amritsar30 Dec 2019AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2011-12

For Appellant: Written SubmissionsFor Respondent: Sh. Charan Dass (Ld. DR)
Section 133(6)Section 194LSection 201Section 201(1)Section 250(6)

TDS deducted of all the persons to whom compensation was granted is enclosed, (list enclosed). The ITO-Ward TDS has made

DE vs. ON PRIVATE LIMITED,JAMMUVS.ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JAMMU

In the result, both the appeals are dismissed

ITA 204/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2022AY 2014-15

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

For Appellant: Sh. Vijay Dewan, AdvFor Respondent: Sh. Ghansham Sharma, Sr. DR

deduct TDS. Since the assessee has not deducted the TDS on such payments of incentives, therefore he has claimed, these

DE vs. ON PRIVATE LIMITED,JAMMUVS.DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2, JAMMU

In the result, both the appeals are dismissed

ITA 549/ASR/2019[2013-14]Status: DisposedITAT Amritsar22 Sept 2022AY 2013-14

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

For Appellant: Sh. Vijay Dewan, AdvFor Respondent: Sh. Ghansham Sharma, Sr. DR

deduct TDS. Since the assessee has not deducted the TDS on such payments of incentives, therefore he has claimed, these

MESERS MILLENNIUM WIRES PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-II, JALANDHAR

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

ITA 425/ASR/2018[2013-14]Status: DisposedITAT Amritsar08 Jan 2019AY 2013-14

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.425/Asr./2018 : Asstt. Year : 2013-14 M/S Millennium Wires Pvt. Vs Deputy Commissioner Of Income Tax, Ltd., D-30, Focal Point, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaccm9631J Assessee By : Sh. Sandip Vijh, Ca Revenue By : Sh. Ved Pal Singh, Dr Date Of Hearing : 07.01.2019 Date Of Pronouncement : 08.01.2019

For Appellant: Sh. Sandip Vijh, CAFor Respondent: Sh. Ved Pal Singh, DR
Section 194JSection 40

deduct TDS on fees paid for professional services u/s 194J of the Act but no TDS was deducted, therefore, the provisions

MESERS SPEED SURYA MOVIES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE-II, JALANDHAR

In the result, the appeal is partly allowed

ITA 417/ASR/2018[2013-14]Status: DisposedITAT Amritsar18 Mar 2022AY 2013-14

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 194ASection 40

deduction of TDS, without considering the missions of the assessee and without observing the principles of natural justice. 3. That

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

deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount

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

deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount

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

deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount

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

deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount

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

deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount

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

deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount

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

deduction TDS, interest paid to JDA (J & K Development Authority). for non-deduction of TDS disallowance u/s 40(a)(ia) amount