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769 results for “TDS”+ Exemptionclear

Sorted by relevance

Delhi1,717 Mumbai1,627 Bangalore1,023 Chennai769 Kolkata374 Ahmedabad226 Pune160 Jaipur157 Chandigarh156 Hyderabad128 Nagpur128 Cochin106 Karnataka103 Lucknow82 Raipur78 Indore70 Visakhapatnam52 Rajkot31 Surat30 Cuttack27 Jodhpur26 Guwahati24 Telangana24 Amritsar23 Dehradun17 Patna13 Agra12 Ranchi11 SC9 Kerala8 Rajasthan7 Himachal Pradesh6 Jabalpur6 Panaji6 Varanasi4 Punjab & Haryana3 Calcutta3 Allahabad3 J&K2 A.K. SIKRI ROHINTON FALI NARIMAN1 Orissa1 Gauhati1

Key Topics

Section 14A79 Section 4075 Disallowance62 Section 143(3)49 Addition to Income45 Deduction40 TDS35 Section 19534 Section 153A21 Double Taxation/DTAA

K. VENKATESAN (HUF),SALEM vs. ACIT, CIRCLE 1(1) SALEM, SALEM

Appeal of the assessee is allowed

ITA 2945/CHNY/2024[2023-24]Status: DisposedITAT Chennai07 May 2025AY 2023-24

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Mr. P.M. Kathir, AdvocateFor Respondent: Mr. P.Vijaideepan, JCIT

Section 10(37)Section 143(1)Section 143(1)(a)Section 194I

exempt income, but corresponding TDS amount was claimed, the CPC has denied said TDS amounting to Rs.10,50,000/- to the assessee

M/S. FAIRMACS SHIPPING TRANSPORT CO. PVT. LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal is allowed/treated as allowed for

Showing 1–20 of 769 · Page 1 of 39

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ITA 2672/CHNY/2016[2009-10]Status: DisposedITAT Chennai27 Dec 2017AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. S. Seetharaman, CAFor Respondent: Shri. Sailendra Mamidi, CIT

Section 143(3)Section 201(1)Section 28Section 30Section 40

TDS. Aggrieved, the assessee filed an appeal before the CIT(A). In the return submissions filed before the CIT(A), the assessee included the following documents: i. Exemption

RAGHAVAN,KANCHIPURAM vs. ITO, NCC-22(1), TAMBARAM

In the result, the appeal filed by the assessee is allowed

ITA 1776/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1776/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Raghavan, Vs. The Income Tax Officer, 3503, Bay View House, Hiraranan, Non Corporate Circle 22(1). 5/63, Omr, Egattur, Thazambur, Tambaram, Chennai. Kanchipuram District, Tamil Nadu. 600 130 [Pan:Ajjpv9178L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y.Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 11.09.2025 घोषणा की तारीख /Date Of Pronouncement : 13.10.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. 2. The Assessee Raised 12 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is 2

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 139Section 139(1)Section 147Section 148Section 148ASection 270ASection 270A(1)Section 270A(2)(b)Section 274

TDS does not exempt filing of tax payable exceeds TDS. She argued that acceptance of returned income does not bar levy

T vs. MOTOR COMPANY LTD.,CHENNAIVS.ACIT, CHENNAI

In the result, appeal filed by the assessee ppeal filed by the assessee is partly allowed

ITA 672/CHNY/2017[2012-13]Status: DisposedITAT Chennai24 Jan 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita No.672/Chny/2017 िनधा"रणवष"/Assessment Year: 2012-13 M/S.Tvs Motor Co. Ltd., V. The Acit, No.29, Haddows Road, Corporate Circle – 3(1), Chennai-600 006. Chennai. [Pan: Aaacs 7032 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri A. Sasikumar, CIT

exempt the case from liability to TDS u/s.195(1) of the Act. Since neither liability to TDS u/s.195(1) of the Act. Since

VNC STEEL DISTRIBUTORS,,KARUR vs. DCIT, CIRCLE-1(1), TRICHY

In the result, appeal filed by the assessee is partly allowed

ITA 1937/CHNY/2024[2017-18]Status: DisposedITAT Chennai14 Nov 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1937/Chny/2024 & Stay Petition No: 40/Chny/2024 [In Ita No: 1937/Chny/2024)] िनधा"रणवष" / Assessment Year: 2017-18 Vnc Steel Distributors, Deputy Commissioner Of No.2, Industrial Estate, V. Income Tax, S. Vellalapatti, Circle -1(1), Karur – 639 004. Trichy. [Pan: Aadfv-9137-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Abhinov Vaidyanathan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 21.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 14.11.2024 आदेश /O R D E R

For Appellant: Shri. Abhinov Vaidyanathan, AdvocateFor Respondent: Shri. R. Clement Ramesh Kumar, CIT

Section 194CSection 194HSection 2Section 250Section 253(1)Section 30Section 40

exempts only GST charges in the invoice if shown separately. But the contract is awarded considering the whole amount that is to be paid to the contractor. Therefore, while deducting TDS

MARIYAPPAN DHANALAKSHMI,KUMBAKONAM, TAMIL NADU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), TRICHY, TRICHY, TAMIL NADU

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 1557/CHNY/2023[2015-16]Status: DisposedITAT Chennai25 Jun 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1557 & 1558/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 V. Mariyappan Dhanalakshmi, The Acit, 31, Chakrapani South Street, Circle-2(1), Kumbakonam-612 001. Trichy.

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri Krishnan Ramaswamy

Section 133ASection 194C(6)

TDS exemption i.e. declaration from the owners as required u/s.194C(6) of the Act. Pursuant to which assessee pointed out that

MARIYAPPAN DHANALAKSHMI,KUMBAKONAM, TAMIL NADU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), TRICHY, TRICHY

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 1558/CHNY/2023[2016-17]Status: DisposedITAT Chennai25 Jun 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1557 & 1558/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 V. Mariyappan Dhanalakshmi, The Acit, 31, Chakrapani South Street, Circle-2(1), Kumbakonam-612 001. Trichy.

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri Krishnan Ramaswamy

Section 133ASection 194C(6)

TDS exemption i.e. declaration from the owners as required u/s.194C(6) of the Act. Pursuant to which assessee pointed out that

INCOME TAX OFFICER, SALEM vs. TIRUCHENGODE MUNICIPALITY, TIRUCHENGODE

In the result, the appeal filed by the Revenue in ITA

ITA 3686/CHNY/2025[2024-25]Status: DisposedITAT Chennai17 Mar 2026AY 2024-25

Bench: Shri Inturi Rama Rao & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita Nos.3685 & 3686/Chny/2025 "नधा"रण वष" / Assessment Years: 2023-24 & 2024-25 Income Tax Officer, V Tiruchengode Municipality, Tds Ward, Room No.205, 2Nd S No.1, Kasari Street, Municipal Floor, Old Building, Income Tax Office, Tiruchengode, Office, No.3, Gandhi Road, Namakkal – 637211, Salem – 636007. Tiruchengode. Pan: Aaalt1024H Appellant / Revenue Respondent / Assessee Assessee By None Revenue By Ms. Gouthami Manivasagam, Addl.Cit Date Of Hearing 05/03/2026 Date Of Pronouncement 17/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : These Two Appeals Filed By The Revenue Directed Against The Separate Orders Of Ld.Additional/Joint Commissioner Of Income Tax(Appeal), Ranchi Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2023-24 & 2024-25 Both Dated 08.10.2025. For The Sake Of Convenience, Both These

Section 19Section 194Section 201(1)Section 250

exempted from TDS deductions in this case, Out of 100% of shares of M/s TUFIDCO, State Government holds 96.7375% only

INCOME TAX OFFICER, SALEM vs. TIRUCHENGODE MUNICIPALITY, TIRUCHENGODE

In the result, the appeal filed by the Revenue in ITA

ITA 3685/CHNY/2025[2023-24]Status: DisposedITAT Chennai17 Mar 2026AY 2023-24

Bench: Shri Inturi Rama Rao & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita Nos.3685 & 3686/Chny/2025 "नधा"रण वष" / Assessment Years: 2023-24 & 2024-25 Income Tax Officer, V Tiruchengode Municipality, Tds Ward, Room No.205, 2Nd S No.1, Kasari Street, Municipal Floor, Old Building, Income Tax Office, Tiruchengode, Office, No.3, Gandhi Road, Namakkal – 637211, Salem – 636007. Tiruchengode. Pan: Aaalt1024H Appellant / Revenue Respondent / Assessee Assessee By None Revenue By Ms. Gouthami Manivasagam, Addl.Cit Date Of Hearing 05/03/2026 Date Of Pronouncement 17/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : These Two Appeals Filed By The Revenue Directed Against The Separate Orders Of Ld.Additional/Joint Commissioner Of Income Tax(Appeal), Ranchi Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2023-24 & 2024-25 Both Dated 08.10.2025. For The Sake Of Convenience, Both These

Section 19Section 194Section 201(1)Section 250

exempted from TDS deductions in this case, Out of 100% of shares of M/s TUFIDCO, State Government holds 96.7375% only

VENUGOOPAL SUBRAMANYAM RAJA,KUMBAKONAM vs. DCIT CIRLE 2(1), TRICHY

In the result, all the appeals filed by the assessee are dismissed

ITA 2857/CHNY/2024[2010-11]Status: DisposedITAT Chennai21 Aug 2025AY 2010-11

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2855, 2856 & 2857/Chny/2024 िनधा"रण वष"/Assessment Years: 2007-08, 2009-10 & 2010-11 Venugoopal Subramaniyam Raja, Vs. The Deputy Commissioner Of 40/41, Town High School Road, Income Tax, Kumbakonam 612 001, Tamil Nadu. Circle 2(1), Trichy. [Pan:Aafpr5570F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri C. Sivakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 20.08.2025 घोषणा की तारीख /Date Of Pronouncement : 21.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 09.09.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Years 2007-08, 2009-10 & 2010-11. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To Hear The Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri C. Sivakumar, Addl. CIT

Section 195Section 40Section 9Section 9(1)(v)

exemption from TDS on the Ground that the payment falls under article 11(3) of DTAA with Switzerland. The appellant

VENUGOOPAL SUBRAMANYAM RAJA,KUMBAKONAM vs. DCIT CIRLE 2(1), TRICHY

In the result, all the appeals filed by the assessee are dismissed

ITA 2855/CHNY/2024[2007-08]Status: DisposedITAT Chennai21 Aug 2025AY 2007-08

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2855, 2856 & 2857/Chny/2024 िनधा"रण वष"/Assessment Years: 2007-08, 2009-10 & 2010-11 Venugoopal Subramaniyam Raja, Vs. The Deputy Commissioner Of 40/41, Town High School Road, Income Tax, Kumbakonam 612 001, Tamil Nadu. Circle 2(1), Trichy. [Pan:Aafpr5570F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri C. Sivakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 20.08.2025 घोषणा की तारीख /Date Of Pronouncement : 21.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 09.09.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Years 2007-08, 2009-10 & 2010-11. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To Hear The Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri C. Sivakumar, Addl. CIT

Section 195Section 40Section 9Section 9(1)(v)

exemption from TDS on the Ground that the payment falls under article 11(3) of DTAA with Switzerland. The appellant

VENUGOOPAL SUBRAMANYAM RAJA,KUMBAKONAM vs. DCIT CIRLE 2(1), TRICHY

In the result, all the appeals filed by the assessee are dismissed

ITA 2856/CHNY/2024[2009-10]Status: DisposedITAT Chennai21 Aug 2025AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2855, 2856 & 2857/Chny/2024 िनधा"रण वष"/Assessment Years: 2007-08, 2009-10 & 2010-11 Venugoopal Subramaniyam Raja, Vs. The Deputy Commissioner Of 40/41, Town High School Road, Income Tax, Kumbakonam 612 001, Tamil Nadu. Circle 2(1), Trichy. [Pan:Aafpr5570F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri C. Sivakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 20.08.2025 घोषणा की तारीख /Date Of Pronouncement : 21.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 09.09.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Years 2007-08, 2009-10 & 2010-11. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To Hear The Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri C. Sivakumar, Addl. CIT

Section 195Section 40Section 9Section 9(1)(v)

exemption from TDS on the Ground that the payment falls under article 11(3) of DTAA with Switzerland. The appellant

NEW CARRYING CORPORATION,CHENNAI vs. ITO, NON CORPORATE WARD-12(1)I/C, CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 229/CHNY/2022[2015-16]Status: DisposedITAT Chennai09 Nov 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 229/Chny/2022 िनधा"रण वष" / Assessment Year: 2015-16

For Respondent: Shri. M. Rajan, CIT

Section 143(3)Section 194CSection 263Section 40Section 4o

exempted from TDS provisions under section 194C consequently there cannot be any disallowance under section 40(a)(ia) of the Act, 1961; these

M/S. JENIRICH AGRO PRODUCTS P. LTD.,,TUTICORIN vs. DCIT, CIRCLE -1 , , TUTICORIN

In the result, the appeal filed by the assessee is allowed

ITA 2631/CHNY/2019[2014-15]Status: DisposedITAT Chennai14 Jun 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकरअपीलसं./Ita No.2631/Chny/2019 "नधा%रणवष%/Assessment Year: 2014-15

For Appellant: Shri S. Bharath, CITFor Respondent: 31.03.2021

Section 143(3)Section 194CSection 194C(6)Section 194C(7)Section 263Section 40

exemption from TDS merely on furnishing of PAN. The assessee had not furnished the details before the competent authority as stipulated

FAMILY HEALTH PLAN (TPA) LTD.,CHENNAI vs. ITO TDS WARD 1(2), CHENNAI

In the result, the assessee’s appeals for assessment years

ITA 741/CHNY/2019[2007-08]Status: DisposedITAT Chennai19 Nov 2019AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT

Section 194JSection 201Section 201(1)

TDS Officer has:  Exempted from the computation, the quantum of tax deductible in cases where certificates from Chartered Accountants have

FAMILY HEALTH PLAN (TPA) LTD.,CHENNAI vs. ITO TDS WARD 1(2), CHENNAI

In the result, the assessee’s appeals for assessment years

ITA 740/CHNY/2019[2006-07]Status: DisposedITAT Chennai19 Nov 2019AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT

Section 194JSection 201Section 201(1)

TDS Officer has:  Exempted from the computation, the quantum of tax deductible in cases where certificates from Chartered Accountants have

FAMILY HEALTH PLAN (TPA) LTD.,CHENNAI vs. ITO TDS WARD 1(2), CHENNAI

In the result, the assessee’s appeals for assessment years

ITA 735/CHNY/2019[2007-08]Status: DisposedITAT Chennai19 Nov 2019AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT

Section 194JSection 201Section 201(1)

TDS Officer has:  Exempted from the computation, the quantum of tax deductible in cases where certificates from Chartered Accountants have

FAMILY HEALTH PLAN (TPA) LTD.,CHENNAI vs. ITO TDS WARD 1(2), CHENNAI

In the result, the assessee’s appeals for assessment years

ITA 744/CHNY/2019[2010-11]Status: DisposedITAT Chennai19 Nov 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT

Section 194JSection 201Section 201(1)

TDS Officer has:  Exempted from the computation, the quantum of tax deductible in cases where certificates from Chartered Accountants have

FAMILY HEALTH PLAN (TPA) LTD.,CHENNAI vs. ITO TDS WARD 1(2), CHENNAI

In the result, the assessee’s appeals for assessment years

ITA 743/CHNY/2019[2009-10]Status: DisposedITAT Chennai19 Nov 2019AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT

Section 194JSection 201Section 201(1)

TDS Officer has:  Exempted from the computation, the quantum of tax deductible in cases where certificates from Chartered Accountants have

FAMILY HEALTH PLAN (TPA) LTD.,CHENNAI vs. ITO TDS WARD 1(2), CHENNAI

In the result, the assessee’s appeals for assessment years

ITA 739/CHNY/2019[2005-06]Status: DisposedITAT Chennai19 Nov 2019AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT

Section 194JSection 201Section 201(1)

TDS Officer has:  Exempted from the computation, the quantum of tax deductible in cases where certificates from Chartered Accountants have