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3 results for “TDS”+ Section 268Aclear

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Delhi195Mumbai64Bangalore4Chennai3Karnataka3Rajkot2Jabalpur1

Key Topics

Section 14A8Section 14A(2)2Disallowance2Condonation of Delay2

DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE, COIMBATORE, COIMBATORE vs. COIMBATORE MUNICIPAL CORPORATION, COIMBATORE

In the result, the appeal of the Revenue is dismissed

ITA 1690/CHNY/2025[2017-18]Status: DisposedITAT Chennai07 Nov 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1690/Chny/2025 Assessment Years: 2017-18 Deputy Commissioner Of Income Coimbatore Municipal Corporation, Tax, No.1, Corporation Building, Tds Circle, Big Bazaar Street, Coimbatore, Coimbatore. Tamil Nadu-641 001. [Pan: Aaalc1419P]

For Appellant: Mr.B.Ramakrishnan, F.C.AFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 268A

TDS Circle, Big Bazaar Street, Coimbatore, Coimbatore. Tamil Nadu-641 001. [PAN: AAALC1419P] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.B.Ramakrishnan, F.C.A प्रत्यर्थी की ओर से /Revenue by : Ms.Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 06.11.2025 घोषणा की तारीख /Date of Pronouncement : 06.11.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal

ACIT CORPORATE CIRCLE 2, MADURAI vs. TVS LOGISTICS SERVICES LTD., MADURAI

In the result, appeal filed by the assessee is treated as

ITA 1927/CHNY/2018[2013-14]Status: DisposedITAT Chennai09 Aug 2021AY 2013-14

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.No.2906/Chny/2018 ("नधा"रणवष" / Assessment Year: 2013-14) Vs The Deputy Commissioner Of M/S. Tvs Logistics Services Ltd. Income Tax, 10, Jawahar Road, Chokkikulam, Corporate Circle-2 Madurai-625 002. Madurai. Pan: Aacct 1412E (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.No.1927/Chny/2018 ("नधा"रणवष" / Assessment Year: 2013-14) Vs M/S. Tvs Logistics Services The Assistant Commissioner Of Income Tax, Ltd. Corporate Circle-2 10,Jawahar Road, Madurai. Chokkikulam, Madurai-625 002. Pan: Aacct 1412E (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G.Johnson, Addl.CIT
Section 14ASection 14A(2)

TDS, interest on term loans and interest on other indirect tax payment and processing fee need to be excluded. In this regard, he has filed working of computation of disallowance of expenses u/s.14A of the Act . 10. The learned DR, on the other hand, fairly agreed that tax effect involved in appeal filed the Revenue is below threshold limit

T vs. LOGISTICS SERVICES LIMITED,MADURAIVS.DCIT CORPORATE CIRCLE 2, MADURAI

In the result, appeal filed by the assessee is treated as

ITA 2906/CHNY/2018[2013-14]Status: DisposedITAT Chennai09 Aug 2021AY 2013-14

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.No.2906/Chny/2018 ("नधा"रणवष" / Assessment Year: 2013-14) Vs The Deputy Commissioner Of M/S. Tvs Logistics Services Ltd. Income Tax, 10, Jawahar Road, Chokkikulam, Corporate Circle-2 Madurai-625 002. Madurai. Pan: Aacct 1412E (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.No.1927/Chny/2018 ("नधा"रणवष" / Assessment Year: 2013-14) Vs M/S. Tvs Logistics Services The Assistant Commissioner Of Income Tax, Ltd. Corporate Circle-2 10,Jawahar Road, Madurai. Chokkikulam, Madurai-625 002. Pan: Aacct 1412E (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G.Johnson, Addl.CIT
Section 14ASection 14A(2)

TDS, interest on term loans and interest on other indirect tax payment and processing fee need to be excluded. In this regard, he has filed working of computation of disallowance of expenses u/s.14A of the Act . 10. The learned DR, on the other hand, fairly agreed that tax effect involved in appeal filed the Revenue is below threshold limit