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.

62 results for “TDS”+ Section 194C(3)clear

Sorted by relevance

Mumbai683Delhi648Kolkata431Bangalore284Chennai184Ahmedabad146Jaipur114Hyderabad90Cochin75Chandigarh62Pune59Indore55Karnataka50Raipur49Cuttack48Visakhapatnam45Rajkot42Nagpur40Amritsar30Jodhpur24Surat22Patna18Panaji18Jabalpur16Lucknow16Allahabad15Ranchi14Guwahati14Agra8Kerala8Telangana7Calcutta6SC5Dehradun4Varanasi3Rajasthan2A.K. SIKRI ROHINTON FALI NARIMAN1Orissa1Gauhati1

Key Topics

Section 194C66TDS58Section 4035Deduction31Section 201(1)28Section 143(3)21Addition to Income21Section 19516Section 916Disallowance

ITO, W-2, BARNALA vs. THE TRUCK OPERATOR UNION, BARNALA

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 893/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh14 Oct 2022AY 2015-16

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavthe Ito बनाम The Truck Operator Union, Ward-2, Barnala Dhanaula Road, Barnala "थायी लेखा सं./Pan No: Aaaat6497M

For Appellant: Shri Deepak Aggarwal, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 194C(2)Section 250(6)Section 40Section 40A(3)Section 60A(3)

194C(2) of the Act where as in the present case, the matter relates to cash payment made in contravention of section 40A(3) of the Act. Thereafter referring to the provision of section 40A(3) as well as the exceptional circumstances provided under Rule 6DD, it was held by the AO that no circumstances have been narrated

Showing 1–20 of 62 · Page 1 of 4

16
Section 194H15
Section 26314

ITO (TDS), PATIALA vs. M/S S.A. SINGH & CO., BHAWANIGARH

In the result, the appeal of the Revenue is dismissed

ITA 986/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh01 Jan 2024AY 2016-17

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 10(24)Section 12ASection 133(6)Section 133ASection 194CSection 194C(6)Section 2(31)Section 201(1)

TDS u/s 194C for freight payment made to the Truck Operator Union (through the assessee company) is that of the M/s Pepsico India Holding Pvt. Ltd. and not that of the assessee company. The provisions of Section 194C are not attracted where the assessee subsequently raises the invoices on behalf of the Truck Operator Union and collects and disburse

VARDHMAN POLYTEX LIMITED,LUDHIANA vs. DCIT(TDS), LUDHIANA

In the result, appeal of the Assessee is allowed

ITA 1090/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh08 Jul 2025AY 2015-16

Bench: The Ld. Cit(A), Nfac, Delhi. Though Notices Were Issued Electronically Through The E-Filing Portal, The Assessee Contended That Such Notices Were Neither Brought To Their Knowledge Nor Received Through Any Alternative Means Such As Email Or Physical Intimation. Consequently, The Appeal Was Dismissed Ex Parte. It Was Further Submitted That The Issue Involved In The Present Appeal Is Legal In Nature & Does Not Require Examination Of Disputed Facts; Hence, The Matter May Be Adjudicated On Merits Without The Necessity Of A Remand To The Lower Authorities.

For Appellant: Shri Ashish Aggarwal, C.A (Virtual)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 194CSection 194C(6)Section 201Section 201(1)Section 250Section 44A

TDS) Vardhman Park, Chandigarh Punjab-141001 Road, Ludhiana, Punjab-141123 "ायी लेखा सं./PAN NO: AAACV5821H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ashish Aggarwal, C.A (Virtual) राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 08/07/2025 उदघोषणा की तारीख/Date of Pronouncement : 08/07/2025 आदेश

ACIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAIN PROCUREMENT CORP. LTD., BARNALA

In the result, all the appeals of the Revenue bearing ITA

ITA 162/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 1310/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

ITA 318/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

ITA 319/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

ITA 1312/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

ITA 1425/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 316/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

ITO, CHANDIGARH vs. THE MANAGER DISTT. OFFICE,, MOHALI

In the result, all the appeals of the Revenue bearing ITA

ITA 1241/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

ITA 1313/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

THE PUNJAB STATE COOPERATIVE SUPPLY,ROPAR vs. ACIT, CHANDIGARH

In the result, all the appeals of the Revenue bearing ITA

ITA 669/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

ITA 1424/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh30 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 1309/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORPN. LTD., SIRHIND

In the result, all the appeals of the Revenue bearing ITA

ITA 320/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

ITA 686/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB,

In the result, all the appeals of the Revenue bearing ITA

ITA 1314/CHANDI/2016[2014-15]Status: DisposedITAT Chandigarh30 Oct 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

ITA 685/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 317/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 194C on the cash part of the payments but not on the payments which were paid in kind and thus not deducted TDS on whole payment. (iii) In the facts and circumstances of the case, the Ld. CIT(A) is erred in linking the judgment of Hon'ble ITAT, Bench 'A', New Delhi in the case of M/s Ahaar