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.

30 results for “TDS”+ Section 10(14)clear

Sorted by relevance

Mumbai3,878Delhi3,853Bangalore2,021Chennai1,379Kolkata884Pune558Hyderabad505Ahmedabad445Jaipur327Raipur315Indore297Karnataka272Cochin245Chandigarh233Nagpur210Surat174Visakhapatnam164Rajkot114Lucknow82Cuttack72Amritsar71Ranchi46Patna41Jodhpur41Dehradun40Telangana33Panaji31Agra31Guwahati30SC19Allahabad15Jabalpur14Kerala12Calcutta10Himachal Pradesh8Varanasi7Rajasthan6Uttarakhand3Punjab & Haryana2Orissa2J&K2A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1

Key Topics

Section 153C29Addition to Income27Section 25021Section 143(3)19Disallowance19Section 26314Depreciation14Section 10(26)13Section 3611Section 68

INCOME TAX OFFICER, WARD-1, SHILLONG, SHILLONG vs. ACHULA DARNEICHONG SAILO, SHILLONG

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

ITA 119/GTY/2023[2013-14]Status: DisposedITAT Guwahati22 Jan 2025AY 2013-14

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 10(26)Section 142(1)Section 147Section 148Section 250Section 44A

section 10(26) of the Income Tax Act, 1961 without verification. 3. That the order of the Ld. CIT(A) NFAC Delhi is erroneous as he had not taken into consideration (hat the accounts of the assessee were not audited u/s 44AB of the I.T. Act, 1961. 4. The appellant craves the leave to amend or alter any ground

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. M/S. DHAR CONSTRUCTION COMPANY, SHILLONG

Showing 1–20 of 30 · Page 1 of 2

9
Section 40A(3)9
TDS7

In the result, the appeal of revenue is partly allowed

ITA 181/GTY/2020[2017-18]Status: DisposedITAT Guwahati02 Jan 2023AY 2017-18
Section 143(2)Section 15Section 192Section 194HSection 197(2)Section 40

section 197(2). Other Expenses-Material consumed, labour Charge etc. 1. That the Ld. Commissioner of Income Tax(Appeals) erred in deleting Construction expenses, labour charges/Salary, store and spare expenses, other direct expenses, other expenses such as office expenses, travel & conveyance etc. disallowed expenses of Rs.3,62,37,711/­ as being based on conjectures & surmises. In doing

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

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

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

Section 143(3)Section 250Section 44A

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

DY. COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. THE MEGHALAYA COOPERATIVE APEX BANK LIMITED, SHILLONG

In the result the appeal of the Revenue is allowed and the Cross

ITA 50/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 10(26)Section 143(3)Section 250Section 251Section 251(1)(a)Section 36Section 40

TDS on account of certificates u/s 10(26) of the Act and also carry out certain other verifications, which is tantamount to setting aside the order to the Ld. AO for verification and necessary action, which power is not available to the Ld. CIT(A) now and therefore, the Ld. CIT(A) exceeded his jurisdiction. The relevant extract from

M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD.,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG

In the result, the appeal of the assessee in ITA

ITA 418/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

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

Section 143(3)Section 263

14. We have heard the rival contentions and perused the relevant material placed before us as well as the decisions referred by the ld. Counsel for the assessee. Though the assessee has raised six grounds of appeal, but the main grievance of the assessee is that the order under section 263 of the Act passed by the ld. PCIT

M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD.,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG

In the result, the appeal of the assessee in ITA

ITA 45/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

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

Section 143(3)Section 263

14. We have heard the rival contentions and perused the relevant material placed before us as well as the decisions referred by the ld. Counsel for the assessee. Though the assessee has raised six grounds of appeal, but the main grievance of the assessee is that the order under section 263 of the Act passed by the ld. PCIT

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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

10. On the other hand, ld. D.R. relied upon the finding of the ld. Assessing Officer. He submitted that Department was able to lay its hand on concrete information demonstrating the fact that the alleged sub-contractor to M/s. Silverpoint Infratech Limited was 17 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited actually a bogus entry

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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

10. On the other hand, ld. D.R. relied upon the finding of the ld. Assessing Officer. He submitted that Department was able to lay its hand on concrete information demonstrating the fact that the alleged sub-contractor to M/s. Silverpoint Infratech Limited was 17 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited actually a bogus entry

MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM

In the result IT(SS)A Nos

ITA 224/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Kaushik Roy, DR
Section 132Section 143(3)Section 153ASection 253Section 253(5)

14. In view of the above and for the reasons stated above, it is concluded as under: (i)that in case of search under section 132 or requisition under section 132A, the AO assumes the jurisdiction for block assessment under section 153A; (ii)all pending assessments/reassessments shall stand abated; (iii)in case any incriminating material is found/unearthed, even, in case

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. SHRI PARAN JYOTI SAIKIA, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

ITA 125/GTY/2020[2017-18]Status: DisposedITAT Guwahati28 Mar 2023AY 2017-18

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

Section 143(2)Section 143(3)Section 194CSection 250Section 69C

TDS has been deducted, there appears to be further reasons for purported non-filing of return by these sub-contractors. Page 6 of 10 I.T.A. No.: 125/GTY/2020 Assessment Year: 2017-18 Shri Paran Jyoti Saikia. 10. That, from the documentary evidence furnished by the Appellant during the course of hearing, it appears that the Appellant had incurred these expenses

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

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been

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

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been

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

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been

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

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been

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

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been

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

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been