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13 results for “TDS”+ Section 69Bclear

Sorted by relevance

Bangalore39Mumbai35Jaipur33Chandigarh17Agra14Delhi14Chennai13Surat6Amritsar6Rajkot5Kolkata4Indore3Ahmedabad2Pune2Dehradun1Hyderabad1

Key Topics

Section 153C42Section 1112Section 13211Section 153A11Disallowance9Section 12A8Section 13(1)8Section 153C(2)7Section 143(1)7Reopening of Assessment

TARACHANTHINI SERVICES PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal stands dismissed

ITA 473/CHNY/2010[2000-01]Status: DisposedITAT Chennai09 Oct 2024AY 2000-01

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.473/Chny/2010 (िनधा+रण वष+ / Assessment Year: 2000-01) M/S. Tarachanthini Services Pvt. Ltd. Dcit बनाम #25, Taurus No.1, First Main Road, Corporate Circle-3(1) United India Colony, Kodambakkam, Chennai. / Vs. Chennai-600 024. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacp-9272-H (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.549/Chny/2010 (िनधा+रण वष+ / Assessment Year: 2000-01) Dcit M/S. Tarachanthini Services Pvt. Ltd. बनाम/ Corporate Circle-3(1) #25, Taurus No.1, First Main Road, Chennai. United India Colony, Kodambakkam, Vs. Chennai-600 024. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacp-9272-H (अपीलाथ"/Appellant) : (" थ" / Respondent)

For Appellant: Shri G. Baskar (Advocate) - Ld. ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR

section 69B and added to the income of the assessee. 2.8 Disallowance of Electronic Transfer Charges The assessee paid brokerage of Rs.72.93 Lacs and also paid stamp expenses of Rs.4 Lacs. Both these items were added for want of evidences. 2.9 Office maintenance Expenses The assessee claimed office maintenance expenses for Rs.22.79 Lacs. The same include interior decoration expenses

7
Addition to Income7
Exemption4

DCIT, CHENNAI vs. M/S. TARACHANTHINI FINANCIAL SERVICES (P) LTD., CHENNAI

Appeal stands dismissed

ITA 549/CHNY/2010[2000-01]Status: DisposedITAT Chennai09 Oct 2024AY 2000-01

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.473/Chny/2010 (िनधा+रण वष+ / Assessment Year: 2000-01) M/S. Tarachanthini Services Pvt. Ltd. Dcit बनाम #25, Taurus No.1, First Main Road, Corporate Circle-3(1) United India Colony, Kodambakkam, Chennai. / Vs. Chennai-600 024. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacp-9272-H (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.549/Chny/2010 (िनधा+रण वष+ / Assessment Year: 2000-01) Dcit M/S. Tarachanthini Services Pvt. Ltd. बनाम/ Corporate Circle-3(1) #25, Taurus No.1, First Main Road, Chennai. United India Colony, Kodambakkam, Vs. Chennai-600 024. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacp-9272-H (अपीलाथ"/Appellant) : (" थ" / Respondent)

For Appellant: Shri G. Baskar (Advocate) - Ld. ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR

section 69B and added to the income of the assessee. 2.8 Disallowance of Electronic Transfer Charges The assessee paid brokerage of Rs.72.93 Lacs and also paid stamp expenses of Rs.4 Lacs. Both these items were added for want of evidences. 2.9 Office maintenance Expenses The assessee claimed office maintenance expenses for Rs.22.79 Lacs. The same include interior decoration expenses

M/S METAL IMPEX,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, all the appeals in ITA Nos

ITA 800/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 Sept 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

TDS, cheque, DD, Cu, Copper, Cash etc. The entries pertaining to cash interest received by M/s Metal Impex Partnership firm, from various parties (as recorded against "DD", "Cu" "Copper" and 'Cash') were consolidated year-wise which is reproduce below for reference: ITA Nos.799 to 805/Chny/2024 (AYs 2013-14, 2014-15 & 2016-17 to 2020-21) M/s. Metal Impex

M/S METAL IMPEX,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, all the appeals in ITA Nos

ITA 802/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Sept 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

TDS, cheque, DD, Cu, Copper, Cash etc. The entries pertaining to cash interest received by M/s Metal Impex Partnership firm, from various parties (as recorded against "DD", "Cu" "Copper" and 'Cash') were consolidated year-wise which is reproduce below for reference: ITA Nos.799 to 805/Chny/2024 (AYs 2013-14, 2014-15 & 2016-17 to 2020-21) M/s. Metal Impex

M/S METAL IMPEX,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, all the appeals in ITA Nos

ITA 805/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

TDS, cheque, DD, Cu, Copper, Cash etc. The entries pertaining to cash interest received by M/s Metal Impex Partnership firm, from various parties (as recorded against "DD", "Cu" "Copper" and 'Cash') were consolidated year-wise which is reproduce below for reference: ITA Nos.799 to 805/Chny/2024 (AYs 2013-14, 2014-15 & 2016-17 to 2020-21) M/s. Metal Impex

M/S METAL IMPEX,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, all the appeals in ITA Nos

ITA 803/CHNY/2024[2018-19]Status: DisposedITAT Chennai30 Sept 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

TDS, cheque, DD, Cu, Copper, Cash etc. The entries pertaining to cash interest received by M/s Metal Impex Partnership firm, from various parties (as recorded against "DD", "Cu" "Copper" and 'Cash') were consolidated year-wise which is reproduce below for reference: ITA Nos.799 to 805/Chny/2024 (AYs 2013-14, 2014-15 & 2016-17 to 2020-21) M/s. Metal Impex

M/S METAL IMPEX,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, all the appeals in ITA Nos

ITA 799/CHNY/2024[2013-14]Status: DisposedITAT Chennai30 Sept 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

TDS, cheque, DD, Cu, Copper, Cash etc. The entries pertaining to cash interest received by M/s Metal Impex Partnership firm, from various parties (as recorded against "DD", "Cu" "Copper" and 'Cash') were consolidated year-wise which is reproduce below for reference: ITA Nos.799 to 805/Chny/2024 (AYs 2013-14, 2014-15 & 2016-17 to 2020-21) M/s. Metal Impex

M/S METAL IMPEX,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, all the appeals in ITA Nos

ITA 801/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Sept 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

TDS, cheque, DD, Cu, Copper, Cash etc. The entries pertaining to cash interest received by M/s Metal Impex Partnership firm, from various parties (as recorded against "DD", "Cu" "Copper" and 'Cash') were consolidated year-wise which is reproduce below for reference: ITA Nos.799 to 805/Chny/2024 (AYs 2013-14, 2014-15 & 2016-17 to 2020-21) M/s. Metal Impex

M/S METAL IMPEX,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, all the appeals in ITA Nos

ITA 804/CHNY/2024[2019-20]Status: DisposedITAT Chennai30 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

TDS, cheque, DD, Cu, Copper, Cash etc. The entries pertaining to cash interest received by M/s Metal Impex Partnership firm, from various parties (as recorded against "DD", "Cu" "Copper" and 'Cash') were consolidated year-wise which is reproduce below for reference: ITA Nos.799 to 805/Chny/2024 (AYs 2013-14, 2014-15 & 2016-17 to 2020-21) M/s. Metal Impex

DCIT, CENTRAL CIRCLE 1(1), CHENNAI vs. VELLORE INSTITUTE OF TECHNOLOGY, VELLORE

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2220/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

TDS, at Vellore and Chennai have been treated as not genuine and as diversion to the Trustees! xi. Considering all the above facts and that wherever it was possible the appellant had made cheque payment also and wherever it was not possible it made cash payment and further considering the fact that the cash expenditure is higher than that incurred

VELLORE INSTITUTE OF TECHNOLOGY,VELLORE vs. DCIT, CC IV(1), CHENNAI

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2125/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

TDS, at Vellore and Chennai have been treated as not genuine and as diversion to the Trustees! xi. Considering all the above facts and that wherever it was possible the appellant had made cheque payment also and wherever it was not possible it made cash payment and further considering the fact that the cash expenditure is higher than that incurred

VELLORE INSTITUTE OF TECHNOLOGY,VELLORE vs. DCIT, CC IV(1), CHENNAI

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2126/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

TDS, at Vellore and Chennai have been treated as not genuine and as diversion to the Trustees! xi. Considering all the above facts and that wherever it was possible the appellant had made cheque payment also and wherever it was not possible it made cash payment and further considering the fact that the cash expenditure is higher than that incurred

DCIT, CENTRAL CIRCLE 1(1), CHENNAI vs. VELLORE INSTITUTE OF TECHNOLOGY, VELLORE

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2219/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

TDS, at Vellore and Chennai have been treated as not genuine and as diversion to the Trustees! xi. Considering all the above facts and that wherever it was possible the appellant had made cheque payment also and wherever it was not possible it made cash payment and further considering the fact that the cash expenditure is higher than that incurred