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6 results for “TDS”+ Section 9(1)(vi)clear

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Key Topics

Section 143(1)5Addition to Income5Section 143(3)4Section 404Deduction4TDS4Section 2633Section 43D3Section 483Disallowance

MR RUDER MANI WALIA,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (3), JALANDHAR

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

ITA 257/ASR/2022[2017-18]Status: DisposedITAT Amritsar17 Jul 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.257/Asr/2022 Assessment Year: 2017-18

Section 10Section 143(1)Section 194DSection 2(14)Section 2(47)Section 250oSection 48

9 Assessment Year: 2017-18 Sr. TAN TAN Name Sec code Amount paid Total Return Tax F.Y collected Apex Industries Private 1 JLDA00106B 194A 88,792 8,879 2016-17 Limited JLDL00308A 194 DA 47,40,561 47,406 2016-17 Life Insurance 2 Corporation of India 48,29,353 56,285 1 ITR filed for AY 2017-18, page

3
Section 250(6)2
Section 194D2

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

1) (a) (vi) is upheld and the grounds of appeal are dismissed.” 8. Now, the assessee is in appeal before the Tribunal on the grounds contained in the memorandum of appeal. 9. In course of hearing, the ld. AR of the assessee reiterated the same submissions that the original return was wrongly filed claiming the benefit of TDS which resulted

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

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. SHRIMATI RAJ RANI ARORA, AMRITSAR

In the result, the appeal of the department is dismissed

ITA 10/ASR/2020[2014-15]Status: DisposedITAT Amritsar16 Jun 2023AY 2014-15

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

section 68 of the act are satisfied with regard to loan*'of Rs 1,00,00,000/- received by the appellant from Sh. Amandeep Singh in the year under consideration and no addition of Rs. 1,00,00,000/- is called for u/s 68 of the act in respect of loan from Sh. Amandeep Singh and the same is hereby

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

vi) above, it is apparent that the AO has not made necessary enquiry and verification before passing the assessment order dated 30.12.2016. Thus, the order dated 30.12.2016 passed under section 143(3) of the Income Tax Act, 1961 is erroneous in so far as it is prejudicial to the interests of the revenue. By the 7 Gurjinder Singh v. Pr.CIT

SHRI ARSHAD MOHD MALIK,JAMMU vs. INMCVOME TAX OFFICER WARD 2 (4), UDHAMPUR

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

ITA 168/ASR/2020[2014-15]Status: DisposedITAT Amritsar22 Mar 2023AY 2014-15

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

Section 143(3)Section 250(6)Section 69CSection 80C

TDS return of Department. And the department had filed the correction return during the Assessment proceedings . Further in reply dated 22.12.2016 copy of the Acknowledgement of the revised return of the PMGSY div. Ramban was also furnished. The changes in I.T.A. No.168/Asr/2020 3 Assessment Year: 2014-15 Form 26 AS were effected by the PMGSY Department before the Assessment order