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7 results for “TDS”+ Section 801Aclear

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Key Topics

Section 14A21Section 143(3)7Section 80I7Disallowance5Section 144C(5)4Section 103Capital Gains3Section 92B2Section 80l2Addition to Income

DCIT, CHENNAI vs. V.A. TECH WABAG LIMITED, CHENNAI

Appeal is allowed for statistical purposes

ITA 953/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 Aug 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

section 801A. 6. Attention is drawn to page no.25 to 28 of the paper book. This is the TDS particulars

VA TECH WABAG LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal is allowed for statistical purposes

ITA 807/CHNY/2016[2011-12]Status: DisposedITAT Chennai
2
Deduction2
31 Aug 2023
AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

section 801A. 6. Attention is drawn to page no.25 to 28 of the paper book. This is the TDS particulars

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

ITA 1695/CHNY/2014[2008-09]Status: DisposedITAT Chennai18 Aug 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate
Section 10Section 14A

section. However, in a case where a person makes the investments and he himself executes the development work, i.e. carries out the Civil construction work, he will be eligible for Tax Benefit u/s 801A. In contrast to this, a person who enters into a contract with another person ( i.e. undertaking or enterprise refer to Sec. 80-IA) for executing works

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

ITA 1696/CHNY/2014[2009-10]Status: DisposedITAT Chennai18 Aug 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate
Section 10Section 14A

section. However, in a case where a person makes the investments and he himself executes the development work, i.e. carries out the Civil construction work, he will be eligible for Tax Benefit u/s 801A. In contrast to this, a person who enters into a contract with another person ( i.e. undertaking or enterprise refer to Sec. 80-IA) for executing works

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

ITA 1697/CHNY/2014[2010-11]Status: DisposedITAT Chennai18 Aug 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate
Section 10Section 14A

section. However, in a case where a person makes the investments and he himself executes the development work, i.e. carries out the Civil construction work, he will be eligible for Tax Benefit u/s 801A. In contrast to this, a person who enters into a contract with another person ( i.e. undertaking or enterprise refer to Sec. 80-IA) for executing works

M/S.VA TECH WABAG LTD,CHENNAI vs. ACIT CENTRAL CIRCLE 3(2), CHENNAI

The appeal stand allowed in terms of our above order

ITA 503/CHNY/2023[2006-07]Status: DisposedITAT Chennai13 Mar 2024AY 2006-07

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 143(3)Section 147Section 41(1)Section 80ISection 80l

TDS credit only Rs.2,68,30,588/- (Short credit Rs.6,44,997/-) Refund due Rs.1,80,69,203/- Department went for appeal against CIT(A) order on our first appeal ITAT which was rejected and allowed the 25/01/2017 claim of deduction u/s 80lA and the forex loss claimed High Court 07.03.2019 Dismissed department appeal TCA Nos.196

ACIT, CHENNAI vs. M.M.FORGINGS LTD., CHENNAI

In the result, the appeal of the Revenue in ITA

ITA 2679/CHNY/2014[2011-12]Status: DisposedITAT Chennai19 Jun 2015AY 2011-12

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No.2679/Mds/2014 ("नधा"रण वष" / Assessment Year : 2011 -2012)

For Appellant: Shri. Krishnamurthy, CITFor Respondent: Shri. Philip George, Advocate
Section 143(3)Section 40Section 801A(4)Section 80I

801A(5).The deduction u/s 80IA would be eligible only on such surplus profits after setting off of the brought forward losses and unabsorbed depreciation. The AO has relied on the decision of the Special Bench of ITAT, Ahmedabad in the case of ACIT Vs. Gold Mine and Shares & Finance Pvt. Ltd. (2008) 113 ITD 209 as well