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24 results for “TDS”+ Section 272clear

Sorted by relevance

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Key Topics

Section 234E78Section 200A65Section 20013TDS13Section 14A10Section 36(1)(iii)10Addition to Income10Section 1327Section 143(3)7Disallowance

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

Showing 1–20 of 24 · Page 1 of 2

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Section 1475

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 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 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 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

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. 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 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 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

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

In the result, all these appeals are allowed

ITA 275/HYD/2022[2014-15-TDS-24Q-Q]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 276/HYD/2022[2014-15-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. 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. 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. 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 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. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 293/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. 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 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

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