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58 results for “TDS”+ TDSclear

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Delhi3,125 Mumbai2,780 Chennai1,093 Patna790 Bangalore700 Pune665 Hyderabad620 Kolkata601 Ahmedabad564 Jaipur443 Raipur415 Cochin371 Chandigarh350 Nagpur321 Indore253 Visakhapatnam223 Cuttack181 Surat169 Rajkot167 Lucknow153 Jodhpur128 Ranchi93 Panaji88 Amritsar87 Dehradun86 Agra80 Guwahati58 Jabalpur48 Allahabad20 Varanasi12

Key Topics

Addition to Income50 Section 25044 Section 10(26)37 TDS30 Section 153C29 Disallowance25 Section 143(3)24 Section 69A17 Section 6814 Depreciation

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 58 · Page 1 of 3

14

Section 40A(3)13

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

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 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 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

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 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

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

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

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

M/S. MEGHALAYA MINERALS & MINES LIMITED,GUWAHATI vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, both the appeals of the assessee are dismissed

ITA 170/GTY/2020[2017-18]Status: DisposedITAT Guwahati20 Feb 2023AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 170/Gty/2020 Assessment Year: 2017-18 M/S. Meghalaya Minerals & Mines Income Tax Officer, Tds-1, Ltd. Vs Guwahati 202, Royal View 2Nd Floor, Ulubari Guwahati - 781007 [Pan : Aadcm8400C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri D.K. Biswas, AdvocateFor Respondent: Shri N.T. Sherpa, JCIT, D/R

Section 221Section 250

TDS-1, Ltd. Vs Guwahati 202, Royal View 2nd Floor, Ulubari Guwahati - 781007 [PAN : AADCM8400C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent

M/S. BARAK VALLEY CEMENTS LIMITED,GUWAHATI vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, both the appeals of the assessee are dismissed

ITA 171/GTY/2020[2017-18]Status: DisposedITAT Guwahati20 Feb 2023AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 170/Gty/2020 Assessment Year: 2017-18 M/S. Meghalaya Minerals & Mines Income Tax Officer, Tds-1, Ltd. Vs Guwahati 202, Royal View 2Nd Floor, Ulubari Guwahati - 781007 [Pan : Aadcm8400C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri D.K. Biswas, AdvocateFor Respondent: Shri N.T. Sherpa, JCIT, D/R

Section 221Section 250

TDS-1, Ltd. Vs Guwahati 202, Royal View 2nd Floor, Ulubari Guwahati - 781007 [PAN : AADCM8400C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI, GUWAHATI vs. THE ASSAM COOERATIVE APEX BANK LIMITED, GUWAHATI

The appeal of the Revenue is dismissed

ITA 160/GTY/2025[2020-21]Status: DisposedITAT Guwahati28 Oct 2025AY 2020-21

Bench: The Hon'Ble Income Tax Appellate Tribunal (Itat) Was On Or Before 31/05/2025. However, The Appeal Was Filed Before The Hon'Ble Itat, Guwahati, On 18/06/2025, Resulting A Delay Of 18 Days Due To The Following Reasons. Exceptional Workload Due To Time-Barring Assessments & Initial Budget Collection Monitoring (March 2025): The Period Immediately Preceding The Appeal

Section 250Section 40

TDS as per the provisions of section 40(a)(ia) of the Act. 2.2 The Revenue is aggrieved with

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal filed by the revenue is partly allowed

ITA 39/GTY/2024[2018-19]Status: DisposedITAT Guwahati22 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 69C

TDS deductions. However, detailed confirmations, ledgers, bank statements, and ITR copies were not provided. Notices under section 133(6) were