BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “TDS”+ Section 43Dclear

Sorted by relevance

Mumbai34Delhi30Chennai26Hyderabad18Ahmedabad9Visakhapatnam7Kolkata7Bangalore6Pune4Amritsar3Jaipur3Cochin2Cuttack2Karnataka1Surat1Telangana1Guwahati1

Key Topics

Section 406Section 40A(3)4Section 32(1)4Section 684Section 250(6)3Section 43D3Disallowance3Addition to Income3Section 143(3)2Section 36(1)(iii)

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

section 43D. iv. On the facts and in the circumstances of the case, the Ld.CIT(A) has wrongly deleted the addition of Rs.2,00,00,000/- on account of Provision for Gratuity and Leave Salary without appreciating the fact that these were not ascertainable liabilities during the year under consideration.” 2. The assessee has taken the following additional ground: “ADDITIONAL

THE DY. COMMISSIONER OF INCOME-TAX,, JAMMU vs. M/S. CONTINENTAL CONSTRUCTION CO,, JAMMU ( J&K)

In the result, the appeal filed by the assessee is allowed as well as the appeal filed the Revenue Department is dismissed and Cross Objection also stands disposed off

2
Depreciation2
ITA 27/ASR/2013[2009-10]Status: DisposedITAT Amritsar18 Jan 2019AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.38(Asr)/2013 Assessment Year:2009-10

For Appellant: Sh. R.L. Gupta (Ld. Adv.)For Respondent: Sh. Charan Dass (Ld. DR)
Section 142(1)Section 250(6)Section 32(1)Section 36(1)(iii)Section 40Section 40A(3)Section 68

TDS u/s 40(a)(ia) and Rs.4,77,187/- qua payment made in cash in violation of Sec.40A(3), The issue under consideration dealt with by following Courts:- i) Andhra Pradesh High Court in the case of Maddi Sudharshanam Oil Mills Vs CIT {1959} 37 ITR 369(AP). ii) Andhra Pradesh High Court in Indwell Construction

M/S. CONTINENTAL CONSTRUCTION CO.,,JAMMU vs. THE DY. COMMISSIONER OF INCOME-TAX (HQRS), JAMMU

In the result, the appeal filed by the assessee is allowed as well as the appeal filed the Revenue Department is dismissed and Cross Objection also stands disposed off

ITA 38/ASR/2013[2009-10]Status: DisposedITAT Amritsar15 Jan 2019AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.38(Asr)/2013 Assessment Year:2009-10

For Appellant: Sh. R.L. Gupta (Ld. Adv.)For Respondent: Sh. Charan Dass (Ld. DR)
Section 142(1)Section 250(6)Section 32(1)Section 36(1)(iii)Section 40Section 40A(3)Section 68

TDS u/s 40(a)(ia) and Rs.4,77,187/- qua payment made in cash in violation of Sec.40A(3), The issue under consideration dealt with by following Courts:- i) Andhra Pradesh High Court in the case of Maddi Sudharshanam Oil Mills Vs CIT {1959} 37 ITR 369(AP). ii) Andhra Pradesh High Court in Indwell Construction