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6 results for “TDS”+ Section 6Aclear

Sorted by relevance

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Key Topics

Section 234E10Section 15410Section 200A6Section 2505Section 143(3)4Section 2(22)(e)4Section 206C4Section 69C3Addition to Income3TDS

PEPSU ROAD TRANSPORT CORPORATION,KAPURTHALA vs. INCOME TAX OFFICER (TDS), JALANDHAR, JALANDHAR

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

ITA 375/ASR/2024[2013-14]Status: DisposedITAT Amritsar16 Oct 2025AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, C.A
Section 206CSection 206C(7)Section 249(2)Section 250

TDS, Jalandhar, that the assessee PEPSU Road Transport Corporation (PRTC), Kapurthala holding [TAN: JLDG01261B], has failed to collect the TCS as per provisions of section 206C(6A

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

3
Limitation/Time-bar3
Deemed Dividend2
ITA 186/ASR/2023[2014-15]Status: DisposedITAT Amritsar07 Aug 2023AY 2014-15

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

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 154Section 200ASection 234ESection 246A

6A (TDS), Jammu Amarsinghahata, Jammu 180001, Jammu & Kashmir [TAN: AMRR 12052F] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Mohit Kumar Nigam, Sr. DR Date of Hearing: 31.07.2023 Date of Pronouncement: 07.08.2023 ORDER Per Dr. M. L. Meena, AM: Both the appeals have been filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

ITA 185/ASR/2023[2013-14]Status: DisposedITAT Amritsar07 Aug 2023AY 2013-14

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

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 154Section 200ASection 234ESection 246A

6A (TDS), Jammu Amarsinghahata, Jammu 180001, Jammu & Kashmir [TAN: AMRR 12052F] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Mohit Kumar Nigam, Sr. DR Date of Hearing: 31.07.2023 Date of Pronouncement: 07.08.2023 ORDER Per Dr. M. L. Meena, AM: Both the appeals have been filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre

MESERS G.G CONTINEENTAL TRADES PVT.LTD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-I, BATHINDA

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

ITA 189/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Jul 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

TDS on the interest on the balance amount of the current account. We respectfully relied on the order of the Pradeep Kumar Malhotra (supra) and Amrik Singh, (supra). The ld.AR also relied on the CBDT Circular No. 19/2017 dated 12.06.2017 as per this Circular the CBDT relied on the order of the CIT vs. Amrik Singh, Punjab & Haryana High Court

MEASAGE G. G OILS & FATS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA

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

ITA 513/ASR/2019[2016-17]Status: DisposedITAT Amritsar11 Jul 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

TDS on the interest on the balance amount of the current account. We respectfully relied on the order of the Pradeep Kumar Malhotra (supra) and Amrik Singh, (supra). The ld.AR also relied on the CBDT Circular No. 19/2017 dated 12.06.2017 as per this Circular the CBDT relied on the order of the CIT vs. Amrik Singh, Punjab & Haryana High Court

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

Section 139 (5) of the Act was filed before the Assessing Officer. We answer both the question Nos. 1 and 2 in negative and in favour of assessee”. Ground No. 3 9. Ground No. 3, not pressed. Ground Nos. 4 & 5 I.T.A. No.193/Asr/2022 32 Assessment Year: 2018-19 10. The ld. AR argued that the assessee paidcommission during financial year