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8 results for “TDS”+ Section 260Aclear

Sorted by relevance

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Key Topics

Section 143(3)15Section 4014Section 26310Section 194H7Section 1487Section 260A7Deduction7TDS7Disallowance7Addition to Income

DCIT, BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

ITA 299/CTK/2015[2010-11]Status: DisposedITAT Cuttack30 Jun 2017AY 2010-11

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

For Appellant: Shri Satyajit Mishra, ARFor Respondent: Shri Kunal Singh, DR
Section 143(3)Section 148
7
Revision u/s 2637
Section 682
Section 194H
Section 260A
Section 263
Section 40

TDS and relied on the decision of the coordinate bench of the ITAT for the assessment years 2006-07, 2007-08,2008-09 and the AO found that since the department has filed an appeal before the High Court under the provisions of Section 260A

DCIT, BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

ITA 298/CTK/2015[2007-08]Status: DisposedITAT Cuttack30 Jun 2017AY 2007-08

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

For Appellant: Shri Satyajit Mishra, ARFor Respondent: Shri Kunal Singh, DR
Section 143(3)Section 148Section 194HSection 260ASection 263Section 40

TDS and relied on the decision of the coordinate bench of the ITAT for the assessment years 2006-07, 2007-08,2008-09 and the AO found that since the department has filed an appeal before the High Court under the provisions of Section 260A

ACIT(TDS), BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LIMITED, JAJPUR

In the result, appeals filed by the revenue in ITA Nos

ITA 448/CTK/2015[2012-13]Status: DisposedITAT Cuttack22 Jun 2017AY 2012-13

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

For Appellant: Shri Satyajit Mishra, ARFor Respondent: Shri Kunal Singh, DR
Section 143(3)Section 148Section 194HSection 260ASection 263Section 40

TDS and relied on the decision of the coordinate bench of the ITAT for the assessment years 2006-07, 2007-08,2008-09 and the AO found that since the department has filed an appeal before the High Court under the provisions of Section 260A

ACIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

ITA 382/CTK/2015[2006-07]Status: DisposedITAT Cuttack22 Jun 2017AY 2006-07

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

For Appellant: Shri Satyajit Mishra, ARFor Respondent: Shri Kunal Singh, DR
Section 143(3)Section 148Section 194HSection 260ASection 263Section 40

TDS and relied on the decision of the coordinate bench of the ITAT for the assessment years 2006-07, 2007-08,2008-09 and the AO found that since the department has filed an appeal before the High Court under the provisions of Section 260A

DCIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

ITA 436/CTK/2015[2011-12]Status: DisposedITAT Cuttack22 Jun 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

For Appellant: Shri Satyajit Mishra, ARFor Respondent: Shri Kunal Singh, DR
Section 143(3)Section 148Section 194HSection 260ASection 263Section 40

TDS and relied on the decision of the coordinate bench of the ITAT for the assessment years 2006-07, 2007-08,2008-09 and the AO found that since the department has filed an appeal before the High Court under the provisions of Section 260A

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

ITA 9/CTK/2016[2012-13]Status: DisposedITAT Cuttack22 Jun 2017AY 2012-13

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

For Appellant: Shri Satyajit Mishra, ARFor Respondent: Shri Kunal Singh, DR
Section 143(3)Section 148Section 194HSection 260ASection 263Section 40

TDS and relied on the decision of the coordinate bench of the ITAT for the assessment years 2006-07, 2007-08,2008-09 and the AO found that since the department has filed an appeal before the High Court under the provisions of Section 260A

DCIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

ITA 435/CTK/2015[2008-09]Status: DisposedITAT Cuttack22 Jun 2017AY 2008-09

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

For Appellant: Shri Satyajit Mishra, ARFor Respondent: Shri Kunal Singh, DR
Section 143(3)Section 148Section 194HSection 260ASection 263Section 40

TDS and relied on the decision of the coordinate bench of the ITAT for the assessment years 2006-07, 2007-08,2008-09 and the AO found that since the department has filed an appeal before the High Court under the provisions of Section 260A

OMM SHREE REALCON PVT. LTD,BHUBANESWAR vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 97/CTK/2023[2018-19]Status: DisposedITAT Cuttack28 Jun 2023AY 2018-19

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. Cit- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabco 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 28 /0 06/2023 Date Of Pronouncement : 28 /0 /06/2023 O R D E R Per Bench

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 143(3)Section 2(22)(e)Section 263Section 68

TDS. The Hon'ble Bombay High Court in the case of Walchand & Co. vs. CIT (100 ITR 598) held as under " By its objects clause the trust company was, inter alia, authorised to advance or loan moneys on security of shares, stocks, etc., and also to receive moneys on deposit, interest or otherwise and to lend moneys to other persons