Search: TDS | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

251 results for “TDS”+ Section 33clear

Sorted by relevance

Delhi2,041 Mumbai1,996 Bangalore1,205 Chennai693 Kolkata490 Ahmedabad467 Hyderabad451 Pune276 Indore267 Raipur256 Chandigarh251 Jaipur250 Cochin249 Karnataka166 Visakhapatnam120 Cuttack89 Rajkot88 Surat81 Nagpur74 Lucknow61 Jabalpur59 Ranchi36 Jodhpur33 Amritsar32 Agra28 Dehradun26 Guwahati25 Allahabad18 Telangana14 Patna12 Kerala12 SC11 Panaji8 Varanasi6 Calcutta5 Uttarakhand2 Rajasthan1

Key Topics

Section 26342 Addition to Income34 Section 143(3)27 Section 40A(3)24 TDS21 Section 153A20 Section 1016 Deduction15 Section 13213 Disallowance

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 1033/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2024AY 2013-14

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

33,48,160/- made u/s 40(a)(ia) on account of non-deduction of TDS ignoring the detailed finding of the assessing officer that as per section

Showing 1–20 of 251 · Page 1 of 13

...

13

Section 143(2)12

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 389/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Sept 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

33,48,160/- made u/s 40(a)(ia) on account of non-deduction of TDS ignoring the detailed finding of the assessing officer that as per section

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 394/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Sept 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

33,48,160/- made u/s 40(a)(ia) on account of non-deduction of TDS ignoring the detailed finding of the assessing officer that as per section

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

ITA 960/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2024AY 2013-14

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)

33,48,160/- made u/s 40(a)(ia) on account of non-deduction of TDS ignoring the detailed finding of the assessing officer that as per section

M/S APEX BUILDERS, LUDHIANA vs. ITO, W-2(1), LUDHIANA

The appeal is partly allowed

ITA 1284/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh28 May 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Vinamar Gupta, CA (Virtual Mode)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 194ASection 271(1)(c)Section 36(1)(iii)Section 40Section 40A(3)

TDS was not deducted, the recipients had disclosed the income and paid taxes. Hence, disallowance under section 40(a)(ia) was not warranted, relying on Merilyn Shipping and Vector Shipping rulings. 6.2 Regarding the cash payments of Rs. 16,33

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section

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

33% of the paddy. . That the Government is not interested in taking the by-product and moreover it cannot be quantified in terms of money, hence, the TDS provisions of section