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41 results for “TDS”+ Section 37(1)clear

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Key Topics

Section 143(3)38Addition to Income30Section 153C29Disallowance27Section 25021TDS18Depreciation15Section 26314Section 10(26)14Section 40

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

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: Once a search takes place under Section 132 of the Act, (i) notice under Section 153 A(l) will have to be mandatorily issued

Showing 1–20 of 41 · Page 1 of 3

12
Section 689
Section 40A(3)9

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

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: Once a search takes place under Section 132 of the Act, (i) notice under Section 153 A(l) will have to be mandatorily issued

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 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. 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 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 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

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 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

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 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

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. 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

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

ITA 167/GTY/2016[2012-13]Status: DisposedITAT Guwahati18 Oct 2019AY 2012-13

Bench: Sh. S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 154

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA

ITA 64/GTY/2018[2011-12]Status: DisposedITAT Guwahati18 Oct 2019AY 2011-12

Bench: Sh. S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 154

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

ITA 30/GTY/2015[2007-08]Status: DisposedITAT Guwahati18 Oct 2019AY 2007-08

Bench: Sh. S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 154

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

ITA 31/GTY/2015[2008-09]Status: DisposedITAT Guwahati18 Oct 2019AY 2008-09

Bench: Sh. S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 154

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

ITA 32/GTY/2015[2009-10]Status: DisposedITAT Guwahati18 Oct 2019AY 2009-10

Bench: Sh. S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 154

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

ITA 242/GTY/2017[2008-09]Status: DisposedITAT Guwahati18 Oct 2019AY 2008-09

Bench: Sh. S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 154

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LTD.,TRIPURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

ITA 63/GTY/2018[2010-11]Status: DisposedITAT Guwahati18 Oct 2019AY 2010-11

Bench: Sh. S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 154

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

ITA 243/GTY/2017[2009-10]Status: DisposedITAT Guwahati18 Oct 2019AY 2009-10

Bench: Sh. S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 154

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

INCOME TAX OFFICER, WARD-3, SHILLONG vs. M/S. S.S. NETCOM (P) LIMITED, SHILLONG

In the result, the cross-objection filed by the assessee is allowed for statistical purposes

ITA 461/GTY/2019[2013-14]Status: DisposedITAT Guwahati18 Nov 2020AY 2013-14

Bench: Shri Aby. T. Varkey, Hon’Ble& Dr. A.L.Saini, Hon’Bleआयकरअपीलसं./Ita No.461/Gau/2019 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Amitava Sen, JCIT, Sr. DRFor Respondent: Shri K.M. Roy, AR
Section 10(26)Section 143(3)Section 195(1)Section 197(1)Section 40

37,050/- (xii) Vehicle Hiring Charges Rs. 15,66,579/- (xiv) Repairs & maintenance Rs. 8,98,853/- (xv) Computer Hiring Charged Rs. 1,50,00/- (xvi) A.C. Paul & Co. Rs. 1,42,720/- Total Rs. 30,89,162/- We are of the view that if above payees have included the receipts in theirbooks of accounts and have offered for taxes