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1,558 results for “disallowance”+ TDSclear

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Key Topics

Section 143(3)97Disallowance69Section 14A56Addition to Income52Section 4046TDS44Deduction40Section 153A23Section 143(1)21Section 147

DCIT CORPORATE CIRCLE 2(2), CHENNAI vs. INDIAN ADDITIVES LTD., CHENNAI

In the result, appeals filed by the assessee for A

ITA 1034/CHNY/2018[2011-12]Status: DisposedITAT Chennai19 May 2023AY 2011-12

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./It(Tp)A Nos.9, 10 & 11/Chny/2018 िनधा)रण वष) /Assessment Years: 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Sudharsan, C.A -For Respondent: Dr. S. Palanikumar, CIT
Section 32(1)Section 40aSection 43B

Disallowance of TDS u/s. 40(a)(ii) of the Act, disallowance of R & D cess, disallowance of depreciation for non submission

DCIT CORPORATE CIRCLE 2(2), CHENNAI vs. INDIAN ADDITIVES LTD., CHENNAI

In the result, appeals filed by the assessee for A

Showing 1–20 of 1,558 · Page 1 of 78

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Section 20116
Section 14815
ITA 1037/CHNY/2018[2014-15]Status: DisposedITAT Chennai19 May 2023AY 2014-15

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./It(Tp)A Nos.9, 10 & 11/Chny/2018 िनधा)रण वष) /Assessment Years: 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Sudharsan, C.A -For Respondent: Dr. S. Palanikumar, CIT
Section 32(1)Section 40aSection 43B

Disallowance of TDS u/s. 40(a)(ii) of the Act, disallowance of R & D cess, disallowance of depreciation for non submission

DCIT CORPORATE CIRCLE 2(2), CHENNAI vs. INDIAN ADDITIVES LTD., CHENNAI

In the result, appeals filed by the assessee for A

ITA 1036/CHNY/2018[2013-14]Status: DisposedITAT Chennai19 May 2023AY 2013-14

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./It(Tp)A Nos.9, 10 & 11/Chny/2018 िनधा)रण वष) /Assessment Years: 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Sudharsan, C.A -For Respondent: Dr. S. Palanikumar, CIT
Section 32(1)Section 40aSection 43B

Disallowance of TDS u/s. 40(a)(ii) of the Act, disallowance of R & D cess, disallowance of depreciation for non submission

DCIT CORPORATE CIRCLE 2(2), CHENNAI vs. INDIAN ADDITIVES LTD., CHENNAI

In the result, appeals filed by the assessee for A

ITA 1035/CHNY/2018[2012-13]Status: DisposedITAT Chennai19 May 2023AY 2012-13

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./It(Tp)A Nos.9, 10 & 11/Chny/2018 िनधा)रण वष) /Assessment Years: 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Sudharsan, C.A -For Respondent: Dr. S. Palanikumar, CIT
Section 32(1)Section 40aSection 43B

Disallowance of TDS u/s. 40(a)(ii) of the Act, disallowance of R & D cess, disallowance of depreciation for non submission

CONFERENCE CALL SERVICES INDIA PRIVATE LTD.,BANGALORE vs. ACIT CORPORATE CIRCLE 1(3), CHENNAI

In the result, the assessee’s appeal is partly allowed

ITA 2655/CHNY/2018[2007-08]Status: DisposedITAT Chennai17 Oct 2019AY 2007-08

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

For Appellant: Shri Pradhan Dass, ACAFor Respondent: Dr.S. Pandian, JCIT
Section 143(3)Section 40Section 40A

TDS, such amounts cannot be disallowed U/s.40(a)(i). With regard to domestic payments only, non-deduction of TDS can be disallowed

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1497/CHNY/2017[2011-12]Status: DisposedITAT Chennai03 Jul 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

TDS, disallowance u/s.40(a)(i) of the Act will attract. Further, he noted that once TDS is not deducted, the assessee

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 885/CHNY/2020[2015-16]Status: DisposedITAT Chennai03 Jul 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

TDS, disallowance u/s.40(a)(i) of the Act will attract. Further, he noted that once TDS is not deducted, the assessee

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1498/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Jul 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

TDS, disallowance u/s.40(a)(i) of the Act will attract. Further, he noted that once TDS is not deducted, the assessee

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1477/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

TDS, disallowance u/s.40(a)(i) of the Act will attract. Further, he noted that once TDS is not deducted, the assessee

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 2815/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Jul 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

TDS, disallowance u/s.40(a)(i) of the Act will attract. Further, he noted that once TDS is not deducted, the assessee

SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal stands dismissed

ITA 2005/CHNY/2016[2010-11]Status: DisposedITAT Chennai18 May 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

TDS on such payments and accordingly, no disallowance u/s 40(a)(i) would be attracted. Since the issue of TDS

SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal stands dismissed

ITA 2004/CHNY/2016[2009-10]Status: DisposedITAT Chennai18 May 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

TDS on such payments and accordingly, no disallowance u/s 40(a)(i) would be attracted. Since the issue of TDS

DCIT, CHENNAI vs. M/S. SUTHERLAND GLOBAL SERVICES PVT. LTD., CHENNAI

Appeal stands dismissed

ITA 2020/CHNY/2016[2009-10]Status: DisposedITAT Chennai18 May 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

TDS on such payments and accordingly, no disallowance u/s 40(a)(i) would be attracted. Since the issue of TDS

SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal stands dismissed

ITA 2003/CHNY/2016[2008-09]Status: DisposedITAT Chennai18 May 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

TDS on such payments and accordingly, no disallowance u/s 40(a)(i) would be attracted. Since the issue of TDS

DCIT, CHENNAI vs. M/S. SUTHERLAND GLOBAL SERVICES PVT. LTD., CHENNAI

Appeal stands dismissed

ITA 2019/CHNY/2016[2010-11]Status: DisposedITAT Chennai18 May 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

TDS on such payments and accordingly, no disallowance u/s 40(a)(i) would be attracted. Since the issue of TDS

DCIT, CHENNAI vs. SUTHERLAND GLOBAL SERVICES PVT. LTD., CHENNAI

Appeal stands dismissed

ITA 2105/CHNY/2016[2008-09]Status: DisposedITAT Chennai18 May 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

TDS on such payments and accordingly, no disallowance u/s 40(a)(i) would be attracted. Since the issue of TDS

SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED,CHENNAI vs. ACIT (OSD), CHENNAI

Appeal stands dismissed

ITA 259/CHNY/2018[2011-12]Status: DisposedITAT Chennai18 May 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

TDS on such payments and accordingly, no disallowance u/s 40(a)(i) would be attracted. Since the issue of TDS

DCIT, CHENNAI vs. SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED, CHENNAI

Appeal stands dismissed

ITA 242/CHNY/2018[2011-12]Status: DisposedITAT Chennai18 May 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Rotti (CA)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 10ASection 143(3)Section 40

TDS on such payments and accordingly, no disallowance u/s 40(a)(i) would be attracted. Since the issue of TDS

EMPEE SUGARS AND CHEMICALS LTD.,CHENNAI vs. ACIT, CHENNAI

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

ITA 1504/CHNY/2014[2008-09]Status: DisposedITAT Chennai13 Nov 2019AY 2008-09

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.1504/Chny/2014 िनधा"रण वष"/Assessment Year:2008-09

For Appellant: Shri M. Kaushik, AdvocateFor Respondent: Ms. R. Anita, JCIT
Section 115JSection 143(3)Section 40

TDS and thereby the Assessing Officer disallowed the same and brought to tax. TDS is mandated while making commission payment

CEEQUENCE TECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE-1(2), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1528/CHNY/2019[2012-13]Status: DisposedITAT Chennai09 Mar 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.1528/Chny/2019 ("नधा"रणवष" / Assessment Year: 2012-13) M/S.Ceequence Technologies P.Ltd. Vs Deputy Commissioner Of 131, Gn Chetty Road, T.Nagar, Income Tax, Chennai-600 017. Corporate Circle-1(2) Chennai. Pan: Aabcc 7920M (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)Section 195Section 40Section 9(1)(vi)

TDS by forecasting a retrospective amendment brought in Finance Act 2012 and ought to have appreciated that the judicial trend in this regard would vitiate the disallowance