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12 results for “TDS”+ Section 194Cclear

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Key Topics

Section 194C18TDS11Addition to Income7Section 406Deduction6Section 2505Section 55Section 1545Section 143(3)4Section 234E

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

194C, the question of levying Late Fee taking deduction of TDS u/s 194J is uncalled for, wrong and illegal. It may be added here that in Form 26Q, there is no column to fill up TDS deductible and only column is of TDS deducted and under these circumstances, the figure of actual deduction of TDS of Rs.44840/= was reported

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

4
Section 143(1)3
Rectification u/s 1543

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

TDS applicability on petty freight expenses which do not fall within the ambit of section 194C because no payment was above

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

TDS applicability on petty freight expenses which do not fall within the ambit of section 194C because no payment was above

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 are not attracted on the supply of pamphlets, banners and other stationery items to the assessee as the same does not fall in the definition of “work” by virtue of sub clause (e) of clause (iv) of the explanation of section 194C

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1`, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 644/ASR/2019[2012-13]Status: DisposedITAT Amritsar31 Jan 2023AY 2012-13

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

Section 156Section 194CSection 249Section 264Section 5

TDS-1, Jalandhar [PAN: JLDPO 2255B] (Respondent) (Appellant) Appellant by None (Written submissions) Respondent by Ms. Priyanka Singla, Sr. D.R. Date of Hearing : 22.12.2022 Date of Pronouncement : 31.01.2023 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals have been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Jalandhar dated

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 645/ASR/2019[20103-14]Status: DisposedITAT Amritsar31 Jan 2023

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

Section 156Section 194CSection 249Section 264Section 5

TDS-1, Jalandhar [PAN: JLDPO 2255B] (Respondent) (Appellant) Appellant by None (Written submissions) Respondent by Ms. Priyanka Singla, Sr. D.R. Date of Hearing : 22.12.2022 Date of Pronouncement : 31.01.2023 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals have been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Jalandhar dated

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER - TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 646/ASR/2019[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 156Section 194CSection 249Section 264Section 5

TDS-1, Jalandhar [PAN: JLDPO 2255B] (Respondent) (Appellant) Appellant by None (Written submissions) Respondent by Ms. Priyanka Singla, Sr. D.R. Date of Hearing : 22.12.2022 Date of Pronouncement : 31.01.2023 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals have been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Jalandhar dated

FIRST INTERNATIONAL BUSINESS LTD.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeal of the assessee ITA No

ITA 46/ASR/2023[2012-13]Status: HeardITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.46/Asr/2023 Assessment Year: 2012-13

Section 143(3)Section 154Section 154oSection 194CSection 250Section 40

194C of the Income Tax Act, 1961. 3. That Ld. CIT(A) has failed to appreciate that reimbursement of freight, loading/unloading charges to the associate concern is not any payment for the services rendered by the associate concerns and therefore, has erre’d in law and on the facts and circumstances of case in confirming disallowance

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

section 143(1) of the Income Tax Act, 1961. 4. That Appellant requests to add, amend or leave any grounds of appeal before the appeal is finally heard or disposed off.” 3. Brief facts emerging from records are that the assesseean individual (Mr. Inderjit Singh )is a partner of the partnership firm M/s Golden Auto Industries PAN: [AAKFG 9983E

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed

ITA 185/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 Mar 2023AY 2014-15

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Smt. Balwinder Kaur, CIT DR
Section 194CSection 263

194C. This issue was duly discussed by the AO during assessment proceedings and detailed reply was submitted by the assessee vide Para 4 of reply filed on 28.11.2016. Complete detail of freight payments was filed and it was verified by the AO that freight payments to each truck was within the limit of TDS and for this reason

INCOME TAX OFFICER, JALANDHAR vs. SECURE 1 SERVICES PVT. LTD., JALANDHAR

Accordingly ground no. 05 to 07 raised by the appellant are hereby partly allowed

ITA 247/ASR/2025[2014-15]Status: DisposedITAT Amritsar26 Feb 2026AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: None
Section 147Section 148Section 194CSection 248Section 250Section 5

TDS deducted u/s 194C (in Form 26AS), under the head payment to contractor amounting to Rs. 5.28 crores. 5. In absence of any response or compliance from the assessee company, in course of assessment proceedings, to various notices issued by the AO, the assessment was completed ex-parte on a total income of Rs. 5.28 crores. 6. In course

SECURE 1 SERVICES PRIVATE LIMITED,LUDHIANA vs. ITO WARD-4(2), JALANDHAR

Accordingly ground no. 05 to 07 raised by the appellant are hereby partly allowed

ITA 46/ASR/2025[2013-14]Status: DisposedITAT Amritsar26 Feb 2026AY 2013-14

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: None
Section 147Section 148Section 194CSection 248Section 250Section 5

TDS deducted u/s 194C (in Form 26AS), under the head payment to contractor amounting to Rs. 5.28 crores. 5. In absence of any response or compliance from the assessee company, in course of assessment proceedings, to various notices issued by the AO, the assessment was completed ex-parte on a total income of Rs. 5.28 crores. 6. In course