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95 results for “TDS”+ TDSclear

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Mumbai6,876 Delhi6,703 Bangalore3,140 Chennai2,852 Kolkata2,178 Pune2,033 Ahmedabad1,312 Hyderabad1,272 Cochin918 Indore867 Jaipur822 Patna793 Karnataka707 Chandigarh652 Nagpur566 Raipur557 Cuttack489 Visakhapatnam452 Surat363 Rajkot281 Lucknow242 Amritsar218 Jabalpur161 Jodhpur158 Ranchi146 Dehradun133 Panaji133 Agra117 Telangana98 Guwahati95 Allahabad70 Kerala41 Varanasi33 Calcutta31 SC29 Rajasthan10 Himachal Pradesh8 Punjab & Haryana7 Orissa5 J&K5 Uttarakhand3 Andhra Pradesh1 KURIAN JOSEPH ROHINTON FALI NARIMAN1 A.K. SIKRI ROHINTON FALI NARIMAN1 Gauhati1 Bombay1

Key Topics

TDS61 Addition to Income60 Section 143(3)51 Section 25046 Section 10(26)46 Disallowance45 Section 234E32 Section 153C29 Section 4028 Section 44A

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

The appeal is allowed for statistical purposes

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

TDS. Even when no TDS is deducted, the transaction must be reported in Form 26Q, the quarterly TDS

ASSAM GAS COMPANY LIMITED,DULIAJAN vs. DCIT/ ACIT, CIRCLE 1/DBR, DIBRUGARH

Appeal is allowed for statistical purposes

Showing 1–20 of 95 · Page 1 of 5

20

Section 201(1)18

ITA 66/GTY/2025[2019-20]Status: DisposedITAT Guwahati16 Oct 2025AY 2019-20

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

Section 139(1)Section 139(5)Section 143(1)Section 250Section 438Section 43B

TDS) credit amounting to Rs. 4.98,09,173. The appellant claims that the TDS credit was correctly claimed

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 173/GTY/2020[2014-15(FY 2013-14;Q-1-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT

Section 200ASection 234Section 234E

TDS statement and during the processing of TDS return, the AO(TDS) raised demand by way of intimations

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 172/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Nov 2022AY 2014-15

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT

Section 200ASection 234Section 234E

TDS statement and during the processing of TDS return, the AO(TDS) raised demand by way of intimations

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 174/GTY/2020[2015-16 (FY 2014-15; Q-4-24Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT

Section 200ASection 234Section 234E

TDS statement and during the processing of TDS return, the AO(TDS) raised demand by way of intimations

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 177/GTY/2020[2014-15 (FY 2013-14; Q-2-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT

Section 200ASection 234Section 234E

TDS statement and during the processing of TDS return, the AO(TDS) raised demand by way of intimations

GOLDEN ARROW TRAVELS PRIVATE LIMITED,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, the appeal of assessee is partly allowed for statistical purpose

ITA 233/GTY/2019[2016-17]Status: DisposedITAT Guwahati17 Jun 2020AY 2016-17

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 194JSection 40

TDS as it relates to the expenses claimed by the assessee which "are - subject' to the -TDS provisions

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 on the contractual payment received by the assessee, whether the work was executed in the areas which are specified

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 the ground that total amount liable for TDS was worked out to Rs.171,56,68,772/- but AO after

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

ITA 15/GTY/2022[2017-18]Status: DisposedITAT Guwahati12 Jun 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

TDS-1, Solo Complex, Hazi Park Guwahati Vs. Road, Hongkong Market, Dimapur, Nagaland-797112 (PAN: AALFJ0244L) (Appellant) (Respondent) Present

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

ITA 14/GTY/2022[2016-17]Status: DisposedITAT Guwahati12 Jun 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

TDS-1, Solo Complex, Hazi Park Guwahati Vs. Road, Hongkong Market, Dimapur, Nagaland-797112 (PAN: AALFJ0244L) (Appellant) (Respondent) Present

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

ITA 16/GTY/2022[2018-19]Status: DisposedITAT Guwahati12 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

TDS-1, Solo Complex, Hazi Park Guwahati Vs. Road, Hongkong Market, Dimapur, Nagaland-797112 (PAN: AALFJ0244L) (Appellant) (Respondent) Present

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

ITA 17/GTY/2022[2019-20]Status: DisposedITAT Guwahati12 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

TDS-1, Solo Complex, Hazi Park Guwahati Vs. Road, Hongkong Market, Dimapur, Nagaland-797112 (PAN: AALFJ0244L) (Appellant) (Respondent) Present

NORTECH POWER PROJECTS (P) LTD,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

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

ITA 63/GTY/2020[2012-13]Status: DisposedITAT Guwahati31 May 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

TDS deducted as per the assessee during the year was Rs. 46,15,261/- whereas the TDS appearing

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

In the result, the appeals of the assessee are allowed for statistical purposes only

ITA 35/GTY/2025[2014-15]Status: DisposedITAT Guwahati06 Aug 2025AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 200A(1)Section 234ESection 250

TDS-2 AY: 2014-15 2. The brief facts of the case are that, the Centralized Processing Centre (CPC) for TDS

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

In the result, the appeals of the assessee are allowed for statistical purposes only

ITA 36/GTY/2025[2014-15]Status: DisposedITAT Guwahati06 Aug 2025AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 200A(1)Section 234ESection 250

TDS-2 AY: 2014-15 2. The brief facts of the case are that, the Centralized Processing Centre (CPC) for TDS

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

TDS 68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax

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

TDS 68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax

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

TDS 68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax

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

TDS 68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax