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 194Qclear

Sorted by relevance

Jodhpur22Delhi19Chandigarh12Mumbai7Visakhapatnam6Jaipur5Bangalore3Ahmedabad2Kolkata2Lucknow2Hyderabad1Chennai1Pune1Rajkot1Dehradun1

Key Topics

Section 2504Section 194Q4TDS3Section 143(1)2Addition to Income2

THE MALNAD ARECANUT SYNDICATE PRIVATE LIMITED ,SHIMOGA vs. INCOME TAX OFFICER, WARD-1 & TPS, SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 340/BANG/2025[2022-23]Status: DisposedITAT Bangalore03 Jul 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Prakash Chand Yadavassessment Year : 2022-23

For Appellant: Shri. Madhu, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 143Section 194Q

TDS as per section 194Q of the Act. The following TDS were made as under: Section Particulars Amount (Rs.) 194A

M/S. UDAYA RAVI ARECANUT COMPANY,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-1 & TPS, SHIMOGA

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2336/BANG/2024[2022-23]Status: DisposedITAT Bangalore21 Mar 2025AY 2022-23

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Sri Ravishankar, A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for department
Section 143(1)Section 154Section 194QSection 244ASection 249Section 250

section 154 of the Act. The assessee was under an honest & bonafide belief that the outcome of the rectification would address the discrepancies & prima facie there is no need to file appeal for the mistakes which were apparent on the face of the record which resulted in delay filing of appeal. On merits the ld. AR of the assessee submitted

NIKSHEP INFRA PROJECTS,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(3), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 1602/BANG/2025[2023-24]Status: DisposedITAT Bangalore11 Nov 2025AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2023-24

For Appellant: Shri Sukruth, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 250Section 68

section 250 of the I.T. Act. 4). The learned CIT(A) erred in not considering that the Assessing officer had made arbitrary addition of the amount payable to Sub-contractors of Rs. 15,03,62,905 as Unexplained Cash Credits U/s 68 without considering the details furnished by the Appellant and without giving adequate opportunity. 5). The Learned