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25 results for “TDS”+ Section 194C(1)clear

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Key Topics

Section 4030TDS22Section 194C21Addition to Income19Deduction16Section 143(3)14Disallowance14Section 1549Section 250(6)9Section 36

SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 123/ASR/2022[2015-16]Status: DisposedITAT Amritsar27 Dec 2022AY 2015-16

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

Section 153ASection 154Section 205Section 250

194C, Section 194D, Section 194E, Section 194EE, Section 194F, Section 194G, Section 194H, Section 194-I, Section 194J, Section 194K, Section 195, Section 196A, Section 196B, Section 196C and Section 196D, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income." On a plain reading

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

Showing 1–20 of 25 · Page 1 of 2

9
Depreciation9
Section 2508

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 and in view of the above decision of Hon'ble ITAT Ahmedabad Bench, lenient view be taken and late fee leviable be restricted to Rs.8968/= against ' Rs.44840/= charged by CPC TDS. Sir, the above submissions and written submissions already filed before CIT (Appeals) NFAC, Delhi may please be considered while deciding this appeal.” 3. Per contra

MEASAGE.TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(4), FARIDKOT

In the result the ground no

ITA 325/ASR/2019[2015-16]Status: DisposedITAT Amritsar22 Sept 2022AY 2015-16

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

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

section 194C of the Act as considered by Division Bench of this Court in the case of CIT (TDS) v. United Rice Land Ltd.[2010] 322 ITR 594 1

MEASAGE TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(2), FEROZEPUR

In the result the ground no

ITA 324/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2022AY 2014-15

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

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

section 194C of the Act as considered by Division Bench of this Court in the case of CIT (TDS) v. United Rice Land Ltd.[2010] 322 ITR 594 1

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

1, the department has objected to the order of the ld. CIT(A) in deleting the liability raised on account of short deduction of tax at source (TDS) and interest thereon in respect of payment made by the assessee on account of freight charges and credit card expenses which are covered u/s 194C of the Income Tax Act by additional

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

1, the department has objected to the order of the ld. CIT(A) in deleting the liability raised on account of short deduction of tax at source (TDS) and interest thereon in respect of payment made by the assessee on account of freight charges and credit card expenses which are covered u/s 194C of the Income Tax Act by additional

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

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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. The disallowance of Rs 34,90,828/- u/s 40a(ia) is therefore deleted.” The ld. Counsel further

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

1. That having regard to the facts and the circumstances of the case, Ld. CIT(A) ought to have held that there was no mistake apparent on record and therefore, rectification Order passed by Ld. AO u/s 154 of Income Tax Act, 1961 is unsustainable in law. 2. That Ld. CIT(A) has failed to appreciate that reimbursement of freight

MESAGE. NORTHERN TRASFORMERS. INDUSTRIAL ESTATE,SRINAGAR vs. INCOME TAX OFFICER WARD-2, SRINAGAR

In the result, the appeal of the assessee in ITA 329/Asr/2019 is partly

ITA 329/ASR/2019[2007-08]Status: DisposedITAT Amritsar26 Aug 2022AY 2007-08

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

Section 143(3)Section 194CSection 250(6)Section 40

TDS on payment to transporter. The assessee was unable to mention any supporting case law in support of its reason for non-deduction of tax by contravening section 194C. Accordingly, this ground of the assessee is deleted. The addition amount of Rs. 49,573/- is upheld. 7. In the result, the appeal of the assessee in ITA 329/Asr/2019 is partly

M/S KASHMIR CEMENT,UDHAMPUR vs. INCOME TAX OFFICER, WARD-2(4), UDHAMPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 584/ASR/2018[2014-15]Status: DisposedITAT Amritsar13 Oct 2022AY 2014-15

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

For Appellant: NoneFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 194CSection 40

section 194C of the Act. The ld. CIT(A) has concurred with the observation of the ld. Assessing Officer without taking a rebuttal of the assessee on the issue of regarding details of TDS deduction on the freight payment if any, accordingly, the issue of TDS is remitted back to the file of the ld. CIT(A) to adjudicate afresh

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 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