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4 results for “TDS”+ Unexplained Investmentclear

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Key Topics

Section 134Section 40A(2)4Disallowance4Addition to Income4Section 40A(3)3Section 36(1)(iii)2Section 682Section 112Section 40A(2)(b)2Section 143(3)

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

ITA 215/DDN/2025[2023-24]Status: DisposedITAT Dehradun08 Apr 2026AY 2023-24
Section 115BSection 133ASection 139Section 143(3)Section 250Section 250(2)Section 40A(3)Section 40aSection 69ASection 69C

investment u/s 69A of the Act as against the business income declared by the assessee and charged special rate of tax as provided u/s 115BBE of the Act. Accordingly, the total income of the assessee was assessed at INR 10,03,80,095/-. 4. Against the said order, the assessee preferred appeal before Ld. CIT(A) wherein except the disallowance

2
Unexplained Cash Credit2
Exemption2

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. OM PRAKASH GUPTA, DEHRADUN

Appeal of the assessee is allowed

ITA 160/DDN/2025[2023-24]Status: DisposedITAT Dehradun13 Jan 2026AY 2023-24

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 160/Ddn/2025 : Asstt. Year: 2023-24 Dcit, Vs Om Prakash Gupta, Central Circle, 19/A, Raj Vihar, Dehradun-2488001 Dehradun-248001 (Appellant) (Respondent) Pan No. Abipg9323M Assessee By : Sh. S. K. Matta, Ca Revenue By : Ms. Poonam Sharma, Cit-Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2023-24, Arises Against The Cit(A)-3, Noida’S Din & Order No. Itba/Apl/M/250/2025-26/1076723333(1) Dated 04.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

For Appellant: Sh. S. K. Matta, CAFor Respondent: Ms. Poonam Sharma, CIT-DR
Section 143(3)

TDS deduction and payment through banking channel etc. We thus conclude in this factual backdrop that the Revenue approach in support of the impugned purchase disallowance is found to be based on mere conjecture and surmises. Rejected accordingly. 5. Next comes the second substantive issue between the parties regarding correctness of the CIT(A)’s action partly upholding the assessment

DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

ITA 3927/DEL/2012[2008-09]Status: DisposedITAT Dehradun15 Jan 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri A.S. Rana, Sr. DR
Section 11Section 13Section 36(1)(iii)Section 40A(2)Section 40A(2)(b)Section 68

investment’ but a ‘security deposit’ kept with the said company in the course of undertaking the activity of education and was incidental to the contractual arrangement between the two parties and was thus very much for the purpose of aims and objects of the society. 17. We have heard the rival submissions and have perused the relevant material on record

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

In the result, the appeal filed by the assessee in ITA No

ITA 4207/DEL/2010[2006-07]Status: DisposedITAT Dehradun15 Jan 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri A.S. Rana, Sr. DR
Section 11Section 13Section 36(1)(iii)Section 40A(2)Section 40A(2)(b)Section 68

investment’ but a ‘security deposit’ kept with the said company in the course of undertaking the activity of education and was incidental to the contractual arrangement between the two parties and was thus very much for the purpose of aims and objects of the society. 17. We have heard the rival submissions and have perused the relevant material on record