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52 results for “TDS”+ Addition to Incomeclear

Sorted by relevance

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Key Topics

Addition to Income50Section 25040Section 10(26)37Section 153C29Disallowance25Section 143(3)24TDS24Section 69A17Section 6814Depreciation

JOSEPH SYNGKLI,NONGPOH vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 157/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 251

addition and give me relieve from being penalised as the Time deposits was done in the bank situated in Meghalaya. That, I was issued with a Notice under section 148 vide DIN No. ITBA/AST/S/148/2020-21/1031833419(1) dated 27.03.2021 requesting me to prepare and file true and correct ITR for the A.Y. 2017-18 and to disclose the total income received from

TRIDENT INFRAPROJECTS PRIVATE LIMITED,GUWAHATI vs. THE INCOME TAX OFFICER, WARD - 1(2), GUWAHATI

The appeal is allowed for statistical purposes

Showing 1–20 of 52 · Page 1 of 3

14
Section 14713
Section 40A(3)13
ITA 254/GTY/2024[2018-19]Status: DisposedITAT Guwahati06 Aug 2025AY 2018-19

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10(26)Section 194CSection 194C(6)Section 250Section 40Section 69C

Income Tax Department's procedure. Hence, this addition of Rs. 42,08,822/- is sustained. As regards, payment of Rs. 23,72,500/- were claimed to be exempt from TDS

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

Income Tax Vs. Shyama Power India Ltd. 294 Taxman 652(Gauhati) has upheld the action of ITAT where it has been held that disallowance u/s 40(a)(ia) of I.T Act cannot be made in case of concluded/unabated assessment in respect of disclosed transaction unless incrimating materials are found during the course of search. 13. In our case property papers

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

Income Tax Vs. Shyama Power India Ltd. 294 Taxman 652(Gauhati) has upheld the action of ITAT where it has been held that disallowance u/s 40(a)(ia) of I.T Act cannot be made in case of concluded/unabated assessment in respect of disclosed transaction unless incrimating materials are found during the course of search. 13. In our case property papers

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

Income Tax Vs. Shyama Power India Ltd. 294 Taxman 652(Gauhati) has upheld the action of ITAT where it has been held that disallowance u/s 40(a)(ia) of I.T Act cannot be made in case of concluded/unabated assessment in respect of disclosed transaction unless incrimating materials are found during the course of search. 13. In our case property papers

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

Income Tax Vs. Shyama Power India Ltd. 294 Taxman 652(Gauhati) has upheld the action of ITAT where it has been held that disallowance u/s 40(a)(ia) of I.T Act cannot be made in case of concluded/unabated assessment in respect of disclosed transaction unless incrimating materials are found during the course of search. 13. In our case property papers

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

Income Tax Vs. Shyama Power India Ltd. 294 Taxman 652(Gauhati) has upheld the action of ITAT where it has been held that disallowance u/s 40(a)(ia) of I.T Act cannot be made in case of concluded/unabated assessment in respect of disclosed transaction unless incrimating materials are found during the course of search. 13. In our case property papers

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

Income Tax Vs. Shyama Power India Ltd. 294 Taxman 652(Gauhati) has upheld the action of ITAT where it has been held that disallowance u/s 40(a)(ia) of I.T Act cannot be made in case of concluded/unabated assessment in respect of disclosed transaction unless incrimating materials are found during the course of search. 13. In our case property papers

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

Income Tax Vs. Shyama Power India Ltd. 294 Taxman 652(Gauhati) has upheld the action of ITAT where it has been held that disallowance u/s 40(a)(ia) of I.T Act cannot be made in case of concluded/unabated assessment in respect of disclosed transaction unless incrimating materials are found during the course of search. 13. In our case property papers

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

Income Tax Vs. Shyama Power India Ltd. 294 Taxman 652(Gauhati) has upheld the action of ITAT where it has been held that disallowance u/s 40(a)(ia) of I.T Act cannot be made in case of concluded/unabated assessment in respect of disclosed transaction unless incrimating materials are found during the course of search. 13. In our case property papers

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

Income Tax Vs. Shyama Power India Ltd. 294 Taxman 652(Gauhati) has upheld the action of ITAT where it has been held that disallowance u/s 40(a)(ia) of I.T Act cannot be made in case of concluded/unabated assessment in respect of disclosed transaction unless incrimating materials are found during the course of search. 13. In our case property papers

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

ITA 85/GTY/2020[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

Section 143(2)Section 143(3)Section 150(1)Section 150(2)Section 250Section 271(1)(c)

addition of Rs. 3,41,13,932/- for such alleged shortage was void ab-intio. Page 2 of 11 I.T.A. No.: 216/GTY/2019 I.T.A. No.: 85/GTY/2020 Assessment Year: 2012-13 Assam Tea Corporation Ltd. 4) On the facts and in the circumstance of the appellant's case the Id. CIT(Appeals) was not justified in giving direction

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

ITA 216/GTY/2019[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

Section 143(2)Section 143(3)Section 150(1)Section 150(2)Section 250Section 271(1)(c)

addition of Rs. 3,41,13,932/- for such alleged shortage was void ab-intio. Page 2 of 11 I.T.A. No.: 216/GTY/2019 I.T.A. No.: 85/GTY/2020 Assessment Year: 2012-13 Assam Tea Corporation Ltd. 4) On the facts and in the circumstance of the appellant's case the Id. CIT(Appeals) was not justified in giving direction

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 266/GTY/2024[2021-22]Status: DisposedITAT Guwahati24 Jun 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 143(3)Section 250Section 69C

TDS return in PAN of assessee, appears in 26AS of the assessee. When assessee denies receipt of such income, the onus shifts on the Revenue to bring evidence on record to show that the said amount was actual income of the assessee. In absence of such evidence, the amount appearing in 26AS cannot be treated as income of the assessee

INCOME TAX OFFICER, WARD NORTH LAKHIMPUR vs. BIRI KAKUM, ESS SECTOR

Appeal is dismissed

ITA 170/GTY/2025[2021-22]Status: DisposedITAT Guwahati16 Oct 2025AY 2021-22

Bench: The Ld. Ao. The Ld. Ao Was Not Satisfied With The Response Given By The Assessee & Made The Impugned Addition With The Following Finding:

Section 10(26)Section 145(3)Section 250

TDS cannot be the sole basis for denial of income or exemption where books of accounts and books are not reliable or rejected u/s 145(3), such an addition

ANUP TRADE AND TRANSPORT (P) LTD.,,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

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

ITA 59/GTY/2020[2015-16]Status: DisposedITAT Guwahati01 May 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(2)Section 68

income of Rs.2,07,18,250/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) was issued and served upon the assessee. The ld. Assessing Officer has observed that he had received information from ITO, Ward-4(3), Kolkata containing that M/s. Amtek Financial Consultants Pvt. Limited had advanced unsecured loans

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

additions of disallowing expenses on estimated basis was never made in the case of the assessee for any of the preceding or subsequent assessment year. The books of accounts of the assessee are regularly audited under the provisions of the Companies Act, 2013 and tax audit has also been carried out in accordance with the provisions contained u/s 44AB

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

additions of disallowing expenses on estimated basis was never made in the case of the assessee for any of the preceding or subsequent assessment year. The books of accounts of the assessee are regularly audited under the provisions of the Companies Act, 2013 and tax audit has also been carried out in accordance with the provisions contained u/s 44AB

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

additions of disallowing expenses on estimated basis was never made in the case of the assessee for any of the preceding or subsequent assessment year. The books of accounts of the assessee are regularly audited under the provisions of the Companies Act, 2013 and tax audit has also been carried out in accordance with the provisions contained u/s 44AB

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

additions of disallowing expenses on estimated basis was never made in the case of the assessee for any of the preceding or subsequent assessment year. The books of accounts of the assessee are regularly audited under the provisions of the Companies Act, 2013 and tax audit has also been carried out in accordance with the provisions contained u/s 44AB