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33 results for “TDS”+ Section 206clear

Sorted by relevance

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Key Topics

Section 143(3)28Addition to Income23TDS16Disallowance14Section 4013Deduction12Section 143(1)9Section 43B9Section 35E9Depreciation

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)

Section 40(a)(ia) of the Act. 39. In respect of machinery hire charges of Rs. 16,88,379/-, the assessee claims that, it has deducted TDS of Rs. 1,28,206

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)

Section 40(a)(ia) of the Act. 39. In respect of machinery hire charges of Rs. 16,88,379/-, the assessee claims that, it has deducted TDS of Rs. 1,28,206

Showing 1–20 of 33 · Page 1 of 2

9
Transfer Pricing6
Unexplained Investment6

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)

Section 40(a)(ia) of the Act. 39. In respect of machinery hire charges of Rs. 16,88,379/-, the assessee claims that, it has deducted TDS of Rs. 1,28,206

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

206/- after allowing 1/10th of the expenses in the previous year as per section 35E. The working is given hereunder: Mine / Block Meterage Amount drilled Gundala Block III 21,167.30 2,78,73,735 Peddapalli thick 8296.65 1,09,25,277 seam renamed KTK LW Total 3,87,99,012 Less: 1/10th of expenditure deduction

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

206/- after allowing 1/10th of the expenses in the previous year as per section 35E. The working is given hereunder: Mine / Block Meterage Amount drilled Gundala Block III 21,167.30 2,78,73,735 Peddapalli thick 8296.65 1,09,25,277 seam renamed KTK LW Total 3,87,99,012 Less: 1/10th of expenditure deduction

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

206/- after allowing 1/10th of the expenses in the previous year as per section 35E. The working is given hereunder: Mine / Block Meterage Amount drilled Gundala Block III 21,167.30 2,78,73,735 Peddapalli thick 8296.65 1,09,25,277 seam renamed KTK LW Total 3,87,99,012 Less: 1/10th of expenditure deduction

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

206/- after allowing 1/10th of the expenses in the previous year as per section 35E. The working is given hereunder: Mine / Block Meterage Amount drilled Gundala Block III 21,167.30 2,78,73,735 Peddapalli thick 8296.65 1,09,25,277 seam renamed KTK LW Total 3,87,99,012 Less: 1/10th of expenditure deduction

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

206/- after allowing 1/10th of the expenses in the previous year as per section 35E. The working is given hereunder: Mine / Block Meterage Amount drilled Gundala Block III 21,167.30 2,78,73,735 Peddapalli thick 8296.65 1,09,25,277 seam renamed KTK LW Total 3,87,99,012 Less: 1/10th of expenditure deduction

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

206/- after allowing 1/10th of the expenses in the previous year as per section 35E. The working is given hereunder: Mine / Block Meterage Amount drilled Gundala Block III 21,167.30 2,78,73,735 Peddapalli thick 8296.65 1,09,25,277 seam renamed KTK LW Total 3,87,99,012 Less: 1/10th of expenditure deduction

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

206/- after allowing 1/10th of the expenses in the previous year as per section 35E. The working is given hereunder: Mine / Block Meterage Amount drilled Gundala Block III 21,167.30 2,78,73,735 Peddapalli thick 8296.65 1,09,25,277 seam renamed KTK LW Total 3,87,99,012 Less: 1/10th of expenditure deduction

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

206/- after allowing 1/10th of the expenses in the previous year as per section 35E. The working is given hereunder: Mine / Block Meterage Amount drilled Gundala Block III 21,167.30 2,78,73,735 Peddapalli thick 8296.65 1,09,25,277 seam renamed KTK LW Total 3,87,99,012 Less: 1/10th of expenditure deduction

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

206/- after allowing 1/10th of the expenses in the previous year as per section 35E. The working is given hereunder: Mine / Block Meterage Amount drilled Gundala Block III 21,167.30 2,78,73,735 Peddapalli thick 8296.65 1,09,25,277 seam renamed KTK LW Total 3,87,99,012 Less: 1/10th of expenditure deduction

TOSHIBA TRANSMISSION AND DISTRIBUTION SYSTEM (INDIA) PRIVATE LIMITED ,RUDRARAM vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-81), HYDERABAD

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

ITA 103/HYD/2020[2015-16]Status: DisposedITAT Hyderabad26 Sept 2024AY 2015-16

Bench: Shri Manjunatha G. & Shri Prakash Chand Yadavआ.अपी.सं / Ita Tp No.103/Hyd/2020 (निर्धारण वर्ा / Assessment Year: 2015-16) Toshiba Transmission & Distribution Vs. Acit, Circle-8(1) Systems (India) Private Ltd. Hyderabad Hyderabad [Pan :Aaect6883F] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Ms.Kranthi,Ar & Shri Kc Devdas, Ar रधजस्‍व द्वधरध/Revenue By: Shri B.Bala Krishna, Cit-Dr

For Appellant: Ms.Kranthi,AR and Shri KC Devdas, ARFor Respondent: Shri B.Bala Krishna, CIT-DR
Section 142(1)Section 195Section 40Section 92C

TDS vis-à-vis salaries paid to these employees in terms of provisions of section 192 of the Act at higher rate than the rates prescribed under section 195 of the Act and hence there is no loss to revenue. 10. The learned DR relied upon the orders of the DRP and the learned Assessing Officer. 11. The second issue

MATRIX SECURITY AND SURVELLIANCE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeals filed by the assessee for both the A

ITA 205/HYD/2024[2021-2022]Status: HeardITAT Hyderabad12 Jul 2024AY 2021-2022

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.205 & 206/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2021-22 & 2022-23) Matrix Security & Vs. Dy. C. I. T. Surveillance (P) Limited Circle 5(1) Hyderabad Hyderabad Pan:Aadcm3902F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. E.V. Sri Krishna राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement: 12/07/2024 आदेश/Order

For Appellant: C.A. E.V. Sri KrishnaFor Respondent: : Smt. Sheetal Sarin, DR
Section 143(1)

section 199(2) of the I.T. Act, 1961 r.w. rule 37BA(93)(i) credit for tax deducted at source and paid to the central govt. shall be given for the A.Y for which such income is assessable. From the above, it is undisputedly clear that the credit for TDS should be allowed for the A.Y in which such income

MATRIX SECURITY AND SURVEILLANCE PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE 5(1) , HYDERABAD

In the result, appeals filed by the assessee for both the A

ITA 206/HYD/2024[2022-2023]Status: HeardITAT Hyderabad12 Jul 2024AY 2022-2023

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.205 & 206/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2021-22 & 2022-23) Matrix Security & Vs. Dy. C. I. T. Surveillance (P) Limited Circle 5(1) Hyderabad Hyderabad Pan:Aadcm3902F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. E.V. Sri Krishna राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement: 12/07/2024 आदेश/Order

For Appellant: C.A. E.V. Sri KrishnaFor Respondent: : Smt. Sheetal Sarin, DR
Section 143(1)

section 199(2) of the I.T. Act, 1961 r.w. rule 37BA(93)(i) credit for tax deducted at source and paid to the central govt. shall be given for the A.Y for which such income is assessable. From the above, it is undisputedly clear that the credit for TDS should be allowed for the A.Y in which such income

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

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

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

section is very clear and the appellant has incurred the expenditure and the appellant has made the payment to the various parties and persons. The appellant has, to circumvent, not accounted for the same and has also not brought out any evidence from M/s.DLF that they have accounted for such transactions in their books as cash payments. The MoU cannot

DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD vs. JANAPRIYA ENGINEERS SYNDICATE LIMITED, HYDERABAD, HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 216/HYD/2017[2008-09]Status: DisposedITAT Hyderabad18 Jan 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

TDS, and if the people to whom the monies have been paid have offered the same in their incomes, then there is no scope for disallowance u/s 40(a)(ia). He further submits that this amendment has been deemed to be retrospective from the day the section was introduced. The Assessee relies on the judgement of the Allahabad High Court

THE DCIT, CENTRAL CIRCLE - 2, HYDERABAD vs. M/S. ENGINEERS REDDY P. LTD, HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1484/HYD/2010[2007-08]Status: DisposedITAT Hyderabad18 Jan 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

TDS, and if the people to whom the monies have been paid have offered the same in their incomes, then there is no scope for disallowance u/s 40(a)(ia). He further submits that this amendment has been deemed to be retrospective from the day the section was introduced. The Assessee relies on the judgement of the Allahabad High Court

DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD vs. JANAPRIYA ENGINEERS SYNDICATE LIMITED, HYDERABAD, HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 215/HYD/2017[2007-08]Status: DisposedITAT Hyderabad18 Jan 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

TDS, and if the people to whom the monies have been paid have offered the same in their incomes, then there is no scope for disallowance u/s 40(a)(ia). He further submits that this amendment has been deemed to be retrospective from the day the section was introduced. The Assessee relies on the judgement of the Allahabad High Court

JANAPRIYA ENGINEERS SYNDICATE LIMITED (FORMERLY KNOWN AS JANAPRIYA ENGINEERS SYNDICATE PVT. LTD.),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1140/HYD/2017[2008-09]Status: DisposedITAT Hyderabad18 Jan 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

TDS, and if the people to whom the monies have been paid have offered the same in their incomes, then there is no scope for disallowance u/s 40(a)(ia). He further submits that this amendment has been deemed to be retrospective from the day the section was introduced. The Assessee relies on the judgement of the Allahabad High Court