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869 results for “TDS”+ Deductionclear

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Key Topics

Section 153C89 Section 234E81 Section 200A65 Addition to Income43 Section 13239 TDS39 Disallowance37 Section 143(3)31 Deduction25 Section 153A

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 282/HYD/2025[2019-20]Status: DisposedITAT Hyderabad26 Nov 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

deducted TDS on payments made to subcontractors, Shankarapally, but failed to deduct TDS on remaining unpaid amount of Rs. 19,66,000/-, which

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 281/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

deducted TDS on payments made to subcontractors, Shankarapally, but failed to deduct TDS on remaining unpaid amount of Rs. 19,66,000/-, which

Showing 1–20 of 869 · Page 1 of 44

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BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 280/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

deducted TDS on payments made to subcontractors, Shankarapally, but failed to deduct TDS on remaining unpaid amount of Rs. 19,66,000/-, which

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 561/HYD/2016[2011-12]Status: DisposedITAT Hyderabad20 May 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

TDS deduction. The AO observes that the appellant was liable to deduct TDS of Rs4,08,954 under section 194C

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 880/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

TDS deduction. The AO observes that the appellant was liable to deduct TDS of Rs4,08,954 under section 194C

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 802/HYD/2014[2009-10]Status: DisposedITAT Hyderabad20 May 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

TDS deduction. The AO observes that the appellant was liable to deduct TDS of Rs4,08,954 under section 194C

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 884/HYD/2014[2008-09]Status: DisposedITAT Hyderabad20 May 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

TDS deduction. The AO observes that the appellant was liable to deduct TDS of Rs4,08,954 under section 194C

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 879/HYD/2014[2005-06]Status: DisposedITAT Hyderabad20 May 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

TDS deduction. The AO observes that the appellant was liable to deduct TDS of Rs4,08,954 under section 194C

DCIT, CIRCLE-1, KHAMMAM, KHAMMAM vs. THE SINGARENI COLLERIES COMPANY LT.D, KOTHAGUDEM, KOTHAGUDEM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 519/HYD/2016[2004-05]Status: DisposedITAT Hyderabad20 May 2021AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

TDS deduction. The AO observes that the appellant was liable to deduct TDS of Rs4,08,954 under section 194C

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 882/HYD/2014[2007-08]Status: DisposedITAT Hyderabad20 May 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

TDS deduction. The AO observes that the appellant was liable to deduct TDS of Rs4,08,954 under section 194C

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 801/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

TDS deduction. The AO observes that the appellant was liable to deduct TDS of Rs4,08,954 under section 194C

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 803/HYD/2014[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

TDS deduction. The AO observes that the appellant was liable to deduct TDS of Rs4,08,954 under section 194C

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD, HYDERABAD vs. SUSHEE PRASAD JV, HYDERABAD

In the result, the appeal of the revenue is allowed

ITA 457/HYD/2023[2019-20]Status: DisposedITAT Hyderabad12 Mar 2024AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 The Assistant Commissioner Of Vs. Sushee Prasad Jv, Hyderabad, Income Tax, Circle – 6(1), Plot No.246/A/2, Road Hyderabad. No.12, Mla Colony, Banjara Hills, Telangana – 500034. Pan : Aapas3540R. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. Revenue By: Shri Sesha Srinivas, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri Sesha Srinivas, CIT-DR

Section 139Section 139(1)Section 143(1)Section 194CSection 201Section 201(1)Section 40Section 40a

deduction of TDS. However, for the remaining amount, the assessee has deducted the TDS. The CPC, Bangalore has disallowed 30% of the amount

TIRUMALA ESTATES,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

ITA 143/HYD/2024[2022-23]Status: DisposedITAT Hyderabad30 Jul 2025AY 2022-23

Bench: Us:

Section 143(1)Section 194I

Deducted at Source (TDS) is to be allowed, and reads as under: Credit for tax deducted. 199. (1) Any deduction

INCOME TAX OFFICER, WARD-17(1), HYDERABAD vs. WELSH AND BRETON BLENDERS PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed

ITA 603/HYD/2024[2008-09]Status: DisposedITAT Hyderabad24 Apr 2025AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Sashank Dundu, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 133(6)Section 194HSection 40

deduct TDS as per the provisions of 194H of the Act. Since the assessee company has failed to deduct TDS

POOJA CRAFTED HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 61/HYD/2024[2018-19]Status: DisposedITAT Hyderabad25 Mar 2024AY 2018-19

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No. 61/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Pooja Crafted Homes (P) Vs. Asstt. C. I. T. Ltd, Hyderabad Central Circle 1(2) Pan:Aadcp2869A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S K Gupta, राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 04/03/2024 घोषणा की तारीख/Pronouncement: 25/03/2024 आदेश/Order

For Appellant: Advocate S K GuptaFor Respondent: : Shri Shakeer Ahmed, DR

Section 143(2)Section 194CSection 37Section 40

deducted TDS only on Rs.4,21,217/-. It was argued that the TDS was not deducted on Rs.3.00 lakhs and TDS

CYIENT LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

ITA 1250/HYD/2024[2021-22]Status: DisposedITAT Hyderabad31 Jan 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2021-22 Cyient Limited, Vs. The Deputy Commissioner Of Income Tax, Circle 1 (1), Hyderabad. Hyderabad. Apn : Aaac14887J

For Appellant: Shri Vijay Mehta, CA and Shri KFor Respondent: Shri L.V. Bhaskara Reddy, CIT-DR

Section 133(6)Section 143(3)Section 144BSection 40Section 92C

TDS provisions, the assessee has admitted to have deducted TDS on salaries and wages of Rs.5,01,23,59,279/-. Since

HCC CP PL JV,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1005/HYD/2024[2018-19]Status: DisposedITAT Hyderabad24 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2018-19 Hcc Cp Pl Jv, Vs. The Income Tax Officer, Ward –14(1), Hyderabad. Hyderabad. Pan : Aaaah5541G. (Assessee) (Respondent) Assessee By: Shri Gvn Hari, Advocate (Appeared Through Hybrid Mode) Revenue By: Shri Srinath Sadanala, Sr.Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement: 24.02.2025

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri Srinath Sadanala, Sr.DR

Section 194CSection 199Section 238Section 238(1)

deducted TDS on gross contract amount and once TDS has been deducted on payment made to the assessee, then the said

ACIT., CIRCLE-6(1), HYDERABAD vs. PATEL SEW JOINTVENTURE, HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

ITA 742/HYD/2025[2023-24]Status: DisposedITAT Hyderabad19 Dec 2025AY 2023-24

Section 139(5)Section 143(1)Section 234ASection 234BSection 234CSection 80Section 801A(4)

TDS deducted on said mobilization advance has to be claimed in the year of deduction of TDS, because, there is no income

PATEL SEW JOINT VENTURE,TELANGANA vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

ITA 884/HYD/2025[2019-20]Status: DisposedITAT Hyderabad19 Dec 2025AY 2019-20

Section 139(5)Section 143(1)Section 234ASection 234BSection 234CSection 80Section 801A(4)

TDS deducted on said mobilization advance has to be claimed in the year of deduction of TDS, because, there is no income