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28 results for “TDS”+ Section 2(24)(viia)clear

Sorted by relevance

Mumbai155Chandigarh54Chennai45Bangalore40Hyderabad28Delhi27Kolkata16Cuttack12Amritsar7Jaipur6Ahmedabad5Visakhapatnam4Pune3Nagpur2Surat2Panaji1Lucknow1Indore1Karnataka1

Key Topics

Section 153C81Section 13227Section 14A7Section 56(2)(viia)4Section 472

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

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

ITA 1187/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Rajendra Kumar,CIT-DR
Section 115JSection 142(1)Section 143(2)Section 14ASection 14A(3)Section 47

Showing 1–20 of 28 · Page 1 of 2

Section 56
Section 56(2)(viia)
Section 56(2)(viiia)

TDS credit as per law. The above ground is allowed to that extent accordingly. The Ground nos. 6 & 7 are consequential to the grounds adjudicated above, therefore needs no separate adjudication. To sum up the appeal is partly allowed.” 5. Feeling aggrieved by the order passed by the ld.CIT(A), the Revenue is now in appeal before

GREENWOOD INFRACON INDIA PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1661/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

BUDHAPALITA TIMBER ESTATES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1665/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

ASPEN INFRA VENTURES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1747/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

PULANE CONSTRUCTIONS PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1748/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

AMRUTHA AGRO ESTATES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1881/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

PRADEEPTHI INFRACON PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1883/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

GREEN MANGOS REAL ESTATES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1884/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

BANDHO REAL ESTATES PRIVATE LIMITED ,CHENNAI vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1885/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

BHUVANESH INFRA VENTURES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1890/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

RL AVENUE PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 194/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

ALDER INFRA VENTURES PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 199/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

SASHI INFRA VENTURES PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 575/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

KARISMA TOWN SHIP PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 577/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

HARITHA PRABHA AGRO PROJECTS PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 581/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

AGRI GOLD MULTIMEDIA,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 583/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

AVIJIT REALTERS PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 585/HYD/2018[2014-15]Status: DisposedITAT Hyderabad30 Aug 2022AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

CORN ESTATES INDIA PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 586/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

SAHAJA TIMBER PROJECTS LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 591/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such

SARVESWARA TIMBER ESTATES PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 596/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

TDS claim is Rs.88, 77,780/- only. In view thereof, the Assessing Officer is directed to adopt the revised working, as per remand report, for calculation of the Fair Market Value of the shares and calculate the deemed income u/s.56(2)(viia)(ii) accordingly. In the result, the grounds related to this issue are PARTLY ALLOWED.” 7. Aggrieved with such