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29 results for “TDS”+ Section 272clear

Sorted by relevance

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Key Topics

Section 234E78Section 200A65Section 244A24Section 15418TDS17Addition to Income14Section 20013Section 143(3)12Section 14A10Section 36(1)(iii)

ITO, WARD-14(2), HYD, HYDERABAD vs. HINDUSTAN RATNA (JV), HYD, HYDERABAD

In the result, Revenue’s appeal is dismissed

ITA 852/HYD/2015[2011-12]Status: DisposedITAT Hyderabad29 Nov 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2011-12 Ito, Vs. Hindustan Ratna (Jv), Ward-14(2), Hyderabad. Hyderabad. Pan: Aaefh 0901 P (Appellant) (Respondent) Assessee By: Sri P. Vinod Revenue By: Sri D. Srinivas, Dr Date Of Hearing: 14.11.2018 Date Of Pronouncement: 29.11.2018 Order Per Smt. P. Madhavi Devi, J.M.:

For Appellant: Sri P. VinodFor Respondent: Sri D. Srinivas, DR
Section 143(3)Section 194Section 194CSection 40

272/- and the balance of Rs. 29,80,87,479/- had not suffered TDS. When the assessee was asked to show cause as to why the disallowance u/s 40(a)(ia) shall not be made on the balance of Rs. 29,80,87,479/-, the assessee submitted that the Joint Venture (JV) and its constituent members do not have

Showing 1–20 of 29 · Page 1 of 2

10
Disallowance8
Search & Seizure6

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 684/HYD/2020[2017-18]Status: DisposedITAT Hyderabad04 Sept 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

TDS has been deducted on the said interest. Accordingly, the AO disallowed the interest debited under finance charges and carried forward to work-in-progress amounting to Rs.4,63,82,272/- under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 683/HYD/2020[2016-17]Status: DisposedITAT Hyderabad04 Sept 2024AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

TDS has been deducted on the said interest. Accordingly, the AO disallowed the interest debited under finance charges and carried forward to work-in-progress amounting to Rs.4,63,82,272/- under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 682/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Sept 2024AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

TDS has been deducted on the said interest. Accordingly, the AO disallowed the interest debited under finance charges and carried forward to work-in-progress amounting to Rs.4,63,82,272/- under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 681/HYD/2020[2012-13]Status: DisposedITAT Hyderabad04 Sept 2024AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

TDS has been deducted on the said interest. Accordingly, the AO disallowed the interest debited under finance charges and carried forward to work-in-progress amounting to Rs.4,63,82,272/- under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 685/HYD/2020[2018-19]Status: DisposedITAT Hyderabad04 Sept 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

TDS has been deducted on the said interest. Accordingly, the AO disallowed the interest debited under finance charges and carried forward to work-in-progress amounting to Rs.4,63,82,272/- under Section

VENKATA SUDHAKAR SIMHADRI,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

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

ITA 382/HYD/2024[2013-14]Status: DisposedITAT Hyderabad18 Jun 2024AY 2013-14

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia, Accounant Member आ.अपी.सं /Ita No.382/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2013-14) Shri Venkata Sudhakar Dcit, Circle 2(1), Vs. Hyderabad. Simhadri, Hyderabad. Pan : Avnps0649D (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Y. V. Bhanu Narayan Rao, C.A. रधजस् व द्वधरध/Revenue By:: Smt. Sheetal Sarin, Dr सुिवधई की तधरीख/Date Of Hearing: 18/06/2024 घोर्णध की तधरीख/Pronouncement: 19/06/2024

For Appellant: Shri Y. V. Bhanu NarayanFor Respondent: : Smt. Sheetal Sarin, DR
Section 147Section 148Section 234ASection 234BSection 69

section 69 of the Income Tax Act, 1961 on the Appellant who is a Non Resident during the A.Y. 2013-14 as per the applicable provisions of the Act with regard to residential status. 7. On the facts and in the circumstances of the case, the learned Commissioner of Income Tax (Appeals), NFAC, Delhi erred both

ICOMM TELE LIMITED,HYERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

In the result, appeal of the revenue in ITA No

ITA 1041/HYD/2017[2005-06]Status: DisposedITAT Hyderabad22 Jul 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Dy. Commissioner Of Vs. Icomm Tele Ltd., Income-Tax, Circle – 2(1), Hyderabad. Hyderabad. Pan – Aaeca 1326Q (Appellant) (Respondent)

For Appellant: Shri NarayanamurthyFor Respondent: Shri R. Dipak and Shri Sunil Kumar Pandey
Section 143(3)Section 154Section 244A

272), Nathpa Jhakri JV (36 Taxmann.com 45), wherein it was held that the delay is attributable to whom is a debatable issue and hence the same is out of scope of section 154. It is also argued that section 244A does not mandate that the claim of TDS

ICOMM TELE LIMITED,HYERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

In the result, appeal of the revenue in ITA No

ITA 1040/HYD/2017[2004-05]Status: DisposedITAT Hyderabad22 Jul 2021AY 2004-05

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Dy. Commissioner Of Vs. Icomm Tele Ltd., Income-Tax, Circle – 2(1), Hyderabad. Hyderabad. Pan – Aaeca 1326Q (Appellant) (Respondent)

For Appellant: Shri NarayanamurthyFor Respondent: Shri R. Dipak and Shri Sunil Kumar Pandey
Section 143(3)Section 154Section 244A

272), Nathpa Jhakri JV (36 Taxmann.com 45), wherein it was held that the delay is attributable to whom is a debatable issue and hence the same is out of scope of section 154. It is also argued that section 244A does not mandate that the claim of TDS

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD vs. ICOMM TELE LIMITED, HYERABAD

In the result, appeal of the revenue in ITA No

ITA 1281/HYD/2017[2009-10]Status: DisposedITAT Hyderabad22 Jul 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Dy. Commissioner Of Vs. Icomm Tele Ltd., Income-Tax, Circle – 2(1), Hyderabad. Hyderabad. Pan – Aaeca 1326Q (Appellant) (Respondent)

For Appellant: Shri NarayanamurthyFor Respondent: Shri R. Dipak and Shri Sunil Kumar Pandey
Section 143(3)Section 154Section 244A

272), Nathpa Jhakri JV (36 Taxmann.com 45), wherein it was held that the delay is attributable to whom is a debatable issue and hence the same is out of scope of section 154. It is also argued that section 244A does not mandate that the claim of TDS

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO (TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 291/HYD/2022[2014-15 TDS-26Q-Q2]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 290/HYD/2022[2013-14 TDS 26Q-Q4]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 289/HYD/2022[2013-14 TDS 26Q-Q4]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 278/HYD/2022[2013-14- TDS-26Q-Q3]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 292/HYD/2022[2014-15 TDS 26Q-Q3]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 277/HYD/2022[2013-14TDS 26Q-Q3]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 288/HYD/2022[2013-14 TDS 26Q-Q2]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO (TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 273/HYD/2022[2013-14- TDS-24Q-Q3]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO (TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 272/HYD/2022[2013-14- TDS-24Q-Q2]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 274/HYD/2022[2013-14TDS 24Q-Q4]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi