BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

11 results for “TDS”+ Section 140clear

Sorted by relevance

Delhi376Mumbai359Bangalore291Chandigarh102Kolkata100Karnataka85Chennai75Cochin66Ahmedabad66Jaipur55Pune51Hyderabad41Raipur41Indore35Lucknow32Visakhapatnam28Nagpur16Surat13Cuttack12Dehradun11Rajkot10Agra6Ranchi5Amritsar4Patna4Varanasi4Panaji3Uttarakhand2SC2Jodhpur1Telangana1Guwahati1Jabalpur1

Key Topics

Section 44B14Section 914Section 12A8Addition to Income8Section 2637Section 143(3)4Section 1273Section 234C2Section 112Permanent Establishment

SUNIL SRIVASTAVA,HALDWANI vs. THE INCOME TAX OFFICER, WARD-2(1)(3), HALDWANI

In the result, the appeal of the assessee is allowed

ITA 10/DDN/2021[2016-17]Status: DisposedITAT Dehradun15 Sept 2023AY 2016-17

Bench: Him From Time To Time

Section 10(38)Section 143(3)Section 206CSection 44A

TDS was made upto 31.03.2016 which must have been deposited by specified date i.e. 30.04.2016. All the details regarding contract receipts furnished by assessee are false and appears to be made to Sunil Srivastava vs. ITO mislead the department. Neither there was any work done done by the assessee nor any payments of contract work was made by M/s Parvatiya

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

2
Survey u/s 133A2
ITA 211/DDN/2025[2023-24]Status: DisposedITAT Dehradun16 Jan 2026AY 2023-24

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

Section 11Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)

TDS and the same is adjusted towards the payment for said purpose and the fact that other party had noted the same as unsecured loan in his books of accounts is immaterial. 12. That the PCIT, had erred on facts and in law, in holding that there is cash transaction and adjustment towards the payment of car, whereas, there

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

ITA 873/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Dec 2023AY 2012-13
Section 143(3)Section 234C

140/- (iii) Pre-engineering and survey Rs. 35,18,206/- 18. It was further noticed that the insurance was paid by the assessee to IFFCO-TOKIO General Insurance Company Ltd. and the policy taken was in the name of Samsung Heavy Industries Ltd. So far as it relates to the amount of Rs. 89,04,947/- claimed on account

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

ITA 1315/DEL/2017[2008-09]Status: DisposedITAT Dehradun22 Dec 2023AY 2008-09
Section 143(3)Section 234C

140/- (iii) Pre-engineering and survey Rs. 35,18,206/- 18. It was further noticed that the insurance was paid by the assessee to IFFCO-TOKIO General Insurance Company Ltd. and the policy taken was in the name of Samsung Heavy Industries Ltd. So far as it relates to the amount of Rs. 89,04,947/- claimed on account

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

140/– held as taxable u/s 44 BB of the income tax act. He held that all 16 contracts are composite contracts involving rendering of certain services in connection with extraction of mineral oils and supply of goods. There is no single contract involving only supply of goods. It is noteworthy that the two activities are intricately linked with each other

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

140/– held as taxable u/s 44 BB of the income tax act. He held that all 16 contracts are composite contracts involving rendering of certain services in connection with extraction of mineral oils and supply of goods. There is no single contract involving only supply of goods. It is noteworthy that the two activities are intricately linked with each other

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

140/– held as taxable u/s 44 BB of the income tax act. He held that all 16 contracts are composite contracts involving rendering of certain services in connection with extraction of mineral oils and supply of goods. There is no single contract involving only supply of goods. It is noteworthy that the two activities are intricately linked with each other

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

140/– held as taxable u/s 44 BB of the income tax act. He held that all 16 contracts are composite contracts involving rendering of certain services in connection with extraction of mineral oils and supply of goods. There is no single contract involving only supply of goods. It is noteworthy that the two activities are intricately linked with each other

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

140/– held as taxable u/s 44 BB of the income tax act. He held that all 16 contracts are composite contracts involving rendering of certain services in connection with extraction of mineral oils and supply of goods. There is no single contract involving only supply of goods. It is noteworthy that the two activities are intricately linked with each other

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

140/– held as taxable u/s 44 BB of the income tax act. He held that all 16 contracts are composite contracts involving rendering of certain services in connection with extraction of mineral oils and supply of goods. There is no single contract involving only supply of goods. It is noteworthy that the two activities are intricately linked with each other

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

140/– held as taxable u/s 44 BB of the income tax act. He held that all 16 contracts are composite contracts involving rendering of certain services in connection with extraction of mineral oils and supply of goods. There is no single contract involving only supply of goods. It is noteworthy that the two activities are intricately linked with each other