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93 results for “TDS”+ Deductionclear

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Key Topics

Section 234E188Section 44B182Section 200A153TDS45Section 4038Section 20133Deduction32Section 143(3)30Addition to Income29Section 44D

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

ITA 45/DDN/2024[2012-13]Status: DisposedITAT Dehradun13 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

Section 11Section 12ASection 194Section 194JSection 2(15)Section 40

TDS are applicable to all the assessees amount deducted and any non-deduction of TDS will amount to disallowance of the claim

Showing 1–20 of 93 · Page 1 of 5

28
Section 194A23
Disallowance17

THE JOINT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN vs. THE DIRECTOR, HIGHER EDUCATION, NANITAL

In the result, all the Revenue’s appeals are dismissed

ITA 18/DDN/2020[2014-2015]Status: DisposedITAT Dehradun27 Jul 2023AY 2014-2015

Bench: The Hon'Ble Itat. 3. That The Ld. Cit(Appeals), Haldwani Be Set Aside That Of The Ao Be Restored.”

For Appellant: NoneFor Respondent: Smt. Poonam Sharma, Addl. CIT DR
Section 201Section 271Section 271C

TDS. Hence, due to genuine and bonafide reasons, the assessee failed to deduct TDS. Therefore, under the circumstances, it was not liable

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 170/DDN/2024[2019-20]Status: DisposedITAT Dehradun09 Jul 2025AY 2019-20

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Section 143(1)Section 201Section 201(1)Section 40

deduction of TDS o the interest amount of Rs.58,39,706/- paid to the said two NBFCs. According to the ld. CIT(A), as per second

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 171/DDN/2024[2018-19]Status: DisposedITAT Dehradun09 Jul 2025AY 2018-19

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Section 143(1)Section 201Section 201(1)Section 40

deduction of TDS o the interest amount of Rs.58,39,706/- paid to the said two NBFCs. According to the ld. CIT(A), as per second

RAJIV KUMAR TIWARI,SAHARANPUR vs. DCIT-ACIT- CEN CIR DDN, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 157/DDN/2024[2018-19]Status: DisposedITAT Dehradun09 Jul 2025AY 2018-19

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2018-19 Rajiv Kumar Tiwari, Acit, Central Circle, A-7, Awas Vikas, Dehradun, Income Tax Office, 52/1, Delhi Road, Vs Rajpur Road, Dehradun Saharanpur, Uttarakhand-248001 Uttar Pradesh-247001 Pan-Adfpt9463L Appellant Respondent

Section 143(1)Section 201Section 201(1)Section 40Section 44A

deduction of TDS on the interest paid to the said four NBFCs. According to the ld. CIT(A), as per second

ACIT, CIRCLE- 2, DEHRADUN vs. RAJESH BALLABH, DEHRADUN

In the result appeal of the Revenue is dismissed

ITA 44/DEL/2018[2014-15]Status: DisposedITAT Dehradun19 Jan 2022AY 2014-15

Bench: Shri R.K.Panda & Shri K.Narasimha Chary

Section 194CSection 201Section 40Section 44A

deducted TDS at 2% and the same was reflected in 26AS. For the assessment year 2014-15 the assessee filed

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 45/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

Deduction at Source (TDS) statement containing the details of deduction of tax made during the quarter by the prescribed due date

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 50/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

Deduction at Source (TDS) statement containing the details of deduction of tax made during the quarter by the prescribed due date

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 46/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

Deduction at Source (TDS) statement containing the details of deduction of tax made during the quarter by the prescribed due date

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 48/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

Deduction at Source (TDS) statement containing the details of deduction of tax made during the quarter by the prescribed due date

CIT(A), DEHRADUN vs. CHIEF EDUCATION OFFICER, DEHRADUN

ITA 47/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

Deduction at Source (TDS) statement containing the details of deduction of tax made during the quarter by the prescribed due date

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (AI, DEHRADUN

ITA 49/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

Deduction at Source (TDS) statement containing the details of deduction of tax made during the quarter by the prescribed due date

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 51/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

Deduction at Source (TDS) statement containing the details of deduction of tax made during the quarter by the prescribed due date

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (A), DEHRADUN

ITA 44/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

Deduction at Source (TDS) statement containing the details of deduction of tax made during the quarter by the prescribed due date

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

ITA 7499/DEL/2017[2014-15]Status: DisposedITAT Dehradun15 Dec 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

For Appellant: NoneFor Respondent: Smt. Mayank Prabha Tomar, Addl. CIT
Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271Section 271CSection 274Section 4

TDS), Dehradun (hereinafter referred to as AO) of levying penalty under section 271C of the Act for alleged non- deduction

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

ITA 7498/DEL/2017[2013-14]Status: DisposedITAT Dehradun15 Dec 2022AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

For Appellant: NoneFor Respondent: Smt. Mayank Prabha Tomar, Addl. CIT
Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271Section 271CSection 274Section 4

TDS), Dehradun (hereinafter referred to as AO) of levying penalty under section 271C of the Act for alleged non- deduction

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC , MAHARASHTRA

In the result, ground no.3 is allowed

ITA 241/DDN/2025[2021-22]Status: DisposedITAT Dehradun11 Feb 2026AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.241/Ddn/2025 िनधा"रणवष"/Assessment Year:2021-22 बनाम Dy. Commissioner Of Income Halliburton Off Shore Services Inc.,Unit No.603, 6Th Floor, Tax, Vs. Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra. Pan No.Aaach5154M अपीलाथ" Appellant ""यथ"/Respondent

Section 19Section 194CSection 194JSection 250Section 40

deduction of tax(TDS) due to application of a different section but, is applicable only when tax is not deducted

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6608/DEL/2016[2012-13]Status: DisposedITAT Dehradun05 Oct 2023AY 2012-13
For Appellant: Smt. Shashi M Kapila, AdvocateFor Respondent: Shri Mayank Kumar, Addl.CIT DR
Section 143(3)Section 246ASection 271GSection 40aSection 44BSection 44D

deduction of TDS. 7. Without prejudice to above and in law and circumstances of the case, the Ld. AO has erred

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), , HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 209/DDN/2019[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDEANI

In the result, appeals are allowed for statistical purposes

ITA 210/DDN/2019[2015-16]Status: DisposedITAT Dehradun28 Feb 2023AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished