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245 results for “TDS”+ Section 56(2)clear

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Delhi1,656Mumbai1,436Bangalore785Chennai526Indore434Hyderabad394Kolkata357Ahmedabad335Chandigarh245Cochin192Jaipur179Pune169Karnataka157Visakhapatnam83Raipur82Cuttack73Lucknow64Jabalpur57Rajkot46Surat45Ranchi43Amritsar30Nagpur29Agra24Dehradun21Guwahati20Jodhpur20Varanasi16Patna15Telangana12Panaji12Allahabad8SC7Kerala5Calcutta4Uttarakhand2Rajasthan1

Key Topics

Addition to Income32Section 143(3)28Section 26326Deduction20Section 2816TDS15Disallowance13Section 80P(2)(e)12Exemption12Section 148

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

56(2)(viii), section 145A/145B of the Act, or section 28 of the Land Acquisition Act. Therefore, according to the learned DR, those decisions have no bearing on the present dispute.It was submitted that Section 194LA of the Income-tax Act, 1961 mandates deduction of tax at source (TDS

Showing 1–20 of 245 · Page 1 of 13

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11
Section 143(2)11
Section 40A(3)10

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

56(2)(viii), section 145A/145B of the Act, or section 28 of the Land Acquisition Act. Therefore, according to the learned DR, those decisions have no bearing on the present dispute.It was submitted that Section 194LA of the Income-tax Act, 1961 mandates deduction of tax at source (TDS

BALBIR SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, SIRSA, HARYANA

ITA 483/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\n35\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

56(2)(viii), section 145A/145B of the Act, or section 28 of the Land Acquisition Act. Therefore, according to the learned DR, those decisions have no bearing on the present dispute.It was submitted that Section 194LA of the Income-tax Act, 1961 mandates deduction of tax at source (TDS

SUSHMA,HARYANA vs. ITO, WARD - 4, YAMUNA NAGAR, YAMUNA NAGAR

ITA 779/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

PREETO THROUGH L/H GURMUKH SINGH,PANCHKULA vs. ITO, WARD NO. 3, PANCHKULA

ITA 1176/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\n36\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

56(2)(viii), section 145A/145B of the Act, or section 28 of the Land Acquisition Act. Therefore, according to the learned DR, those decisions have no bearing on the present dispute.It was submitted that Section 194LA of the Income-tax Act, 1961 mandates deduction of tax at source (TDS

GURDEEP SINGH HUF,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

ITA 1153/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\n36\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

ITA 1044/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

SH. SURESH PAL,YAMUNA NAGAR vs. ITO, WARD 5, YAMUNA NAGAR

ITA 668/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\n36\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

AVTAR SINGH,VILLAGE MANAKPUR THAKUR DASS vs. ITO WARD-1, INCOME TAX OFFICE

ITA 656/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

ITA 116/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

ITA 1043/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

RAMKARAN ,PANCHKULA vs. NFAC, DELHI

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

ITA 503/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

SAMAY SINGH,YAMUNANAGAR vs. ITO-WARD (5), YAMUNANAGAR

ITA 435/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS