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11 results for “TDS”+ Section 40A(2)(b)clear

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Key Topics

Section 153C27Section 25011Addition to Income11Section 40A(3)10Section 689Section 369Depreciation9Disallowance9Section 10(26)5Section 44A

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

40A(3) of Rs. 1,13,006/-and added back to the total income which were not recorded in the books of accounts. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the lime of hearing of Appeal.” 2.1. Since the issues are common and common written submissions have been made

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

3
Section 1482
Business Income2

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

40A(3) of Rs. 1,13,006/-and added back to the total income which were not recorded in the books of accounts. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the lime of hearing of Appeal.” 2.1. Since the issues are common and common written submissions have been made

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

40A(3) of Rs. 1,13,006/-and added back to the total income which were not recorded in the books of accounts. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the lime of hearing of Appeal.” 2.1. Since the issues are common and common written submissions have been made

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

40A(3) of Rs. 1,13,006/-and added back to the total income which were not recorded in the books of accounts. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the lime of hearing of Appeal.” 2.1. Since the issues are common and common written submissions have been made

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

40A(3) of Rs. 1,13,006/-and added back to the total income which were not recorded in the books of accounts. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the lime of hearing of Appeal.” 2.1. Since the issues are common and common written submissions have been made

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

40A(3) of Rs. 1,13,006/-and added back to the total income which were not recorded in the books of accounts. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the lime of hearing of Appeal.” 2.1. Since the issues are common and common written submissions have been made

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

40A(3) of Rs. 1,13,006/-and added back to the total income which were not recorded in the books of accounts. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the lime of hearing of Appeal.” 2.1. Since the issues are common and common written submissions have been made

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

40A(3) of Rs. 1,13,006/-and added back to the total income which were not recorded in the books of accounts. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the lime of hearing of Appeal.” 2.1. Since the issues are common and common written submissions have been made

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

40A(3) of Rs. 1,13,006/-and added back to the total income which were not recorded in the books of accounts. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the lime of hearing of Appeal.” 2.1. Since the issues are common and common written submissions have been made

MRINAL DAS,BAKSA vs. ITO, WARD - BARPETA ROAD, BARPETA

In the result, the appeal filed by the assessee is allowed

ITA 255/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 144Section 147Section 148Section 194ASection 250Section 40A(3)Section 44ASection 69A

TDS u/s 194A of the Act of Rs. 345/- was also deposited. Accordingly, the assessment was reopened u/s 147 of the Act. The Ld. AO issued statutory notices to the assessee but no response was received nor any return was filed within 30 days of the service of the notice u/s 148 of the Act. The assessee however, filed

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

TDS has been claimed, their corresponding receipts are not offered in the ITR of the assessee and were not appearing in 26AS.” I.T.A. No.: 157/GTY/2024 Assessment Year: 2017-18 Joseph Syngkli. 5. The Ld. AR submitted that required submission was made before the Ld. CIT(A) but he did not examine the explanation. Our attention was drawn to page