Search: TDS | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

528 results for “TDS”+ Section 28clear

Sorted by relevance

Delhi2,663 Mumbai2,639 Bangalore1,291 Chennai870 Kolkata572 Hyderabad528 Ahmedabad503 Pune367 Chandigarh303 Jaipur287 Indore266 Cochin256 Raipur211 Karnataka201 Patna197 Visakhapatnam136 Cuttack112 Rajkot106 Surat91 Nagpur85 Lucknow81 Amritsar56 Ranchi42 Dehradun41 Guwahati35 Jodhpur35 Agra33 Allahabad21 Telangana20 Panaji13 SC12 Kerala11 Jabalpur10 Calcutta10 Varanasi7 Rajasthan3 Uttarakhand2 Orissa2 Punjab & Haryana1

Key Topics

Section 153C77 Addition to Income74 Section 143(3)57 Disallowance47 Section 13243 Section 153A39 Search & Seizure37 Section 14727 TDS27 Section 80I

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

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

Showing 1–20 of 528 · Page 1 of 27

...

26

Section 37(1)25

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

P AMRUTHA PRASAD ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

ITA 1706/HYD/2018[2009-10]Status: DisposedITAT Hyderabad25 May 2023AY 2009-10

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

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)

Section 132Section 143(1)Section 143(2)Section 153ASection 68

TDS of Mis. Amsri Builders and not income of the appellant. If the income receipt falls U/s. 28(i) or U/s. 28(iv) of the Act, the appellant is entitled to choose either of the two sections

SRINIVAS UPPU ,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

ITA 1705/HYD/2018[2010-11]Status: DisposedITAT Hyderabad25 May 2023AY 2010-11

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

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)

Section 132Section 143(1)Section 143(2)Section 153ASection 68

TDS of Mis. Amsri Builders and not income of the appellant. If the income receipt falls U/s. 28(i) or U/s. 28(iv) of the Act, the appellant is entitled to choose either of the two sections

P AMRUTH PRASAD,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

ITA 1707/HYD/2018[2010-11]Status: DisposedITAT Hyderabad25 May 2023AY 2010-11

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

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)

Section 132Section 143(1)Section 143(2)Section 153ASection 68

TDS of Mis. Amsri Builders and not income of the appellant. If the income receipt falls U/s. 28(i) or U/s. 28(iv) of the Act, the appellant is entitled to choose either of the two sections

SRINIVAS UPPU,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

ITA 1704/HYD/2018[2009-10]Status: DisposedITAT Hyderabad25 May 2023AY 2009-10

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

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)

Section 132Section 143(1)Section 143(2)Section 153ASection 68

TDS of Mis. Amsri Builders and not income of the appellant. If the income receipt falls U/s. 28(i) or U/s. 28(iv) of the Act, the appellant is entitled to choose either of the two sections

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD vs. AMRUT PRASAD PATNAM , HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

ITA 1894/HYD/2018[2010-11]Status: DisposedITAT Hyderabad25 May 2023AY 2010-11

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

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)

Section 132Section 143(1)Section 143(2)Section 153ASection 68

TDS of Mis. Amsri Builders and not income of the appellant. If the income receipt falls U/s. 28(i) or U/s. 28(iv) of the Act, the appellant is entitled to choose either of the two sections

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

ITA 1480/HYD/2025[2011-12]Status: DisposedITAT Hyderabad27 Mar 2026AY 2011-12

Section 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 250

28. Therefore, Section 145(1) is attracted to the facts of the present case. Under the mercantile system of accounting, what is due is brought into credit before it is actually received; it brings into debit an expenditure for which a legal liability has been incurred before it is actually disbursed. (see judgment of this Court in the case

M/S. COUNTRY CLUB INDIA LTD.,,HYDERABAD vs. ACIT, CIRCLE-1(2), HYDERABAD

In the result, the grounds of the appeal of the assessee on this issue are allowed

ITA 1689/HYD/2012[2009-10]Status: DisposedITAT Hyderabad22 May 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S Country Club Vs. Asst. Cit, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known As Country Club India Ltd.,) Hyderabad.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. K. Srinivas Reddy

Section 40Section 40A(3)Section 43B

28. The Ld AO ought to have appreciated that the provisions of section 194C are not applicable to payments made of Rs. 13,45,954/- towards Advertisement-0thers. 29. The Ld AO ought to have appreciated that the provisions of section 194C are not applicable to payments made of Rs. 18,74,353/- towards Business promotion expenses

DY.CIT, CIR-1(2), HYDERABAD vs. M/S CUNTRY CLUB (I) LIMITED,, HYDERABAD

In the result, the grounds of the appeal of the assessee on this issue are allowed

ITA 1735/HYD/2012[2009-10]Status: DisposedITAT Hyderabad22 May 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S Country Club Vs. Asst. Cit, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known As Country Club India Ltd.,) Hyderabad.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. K. Srinivas Reddy

Section 40Section 40A(3)Section 43B

28. The Ld AO ought to have appreciated that the provisions of section 194C are not applicable to payments made of Rs. 13,45,954/- towards Advertisement-0thers. 29. The Ld AO ought to have appreciated that the provisions of section 194C are not applicable to payments made of Rs. 18,74,353/- towards Business promotion expenses

LYCOS INTERNET LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD

ITA 1769/HYD/2018[2012-13]Status: DisposedITAT Hyderabad22 Jan 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, СА

Section 14ASection 249(4)(a)Section 263Section 36(1)(va)

Section under which TDS made (3) TDS remitted (4) Date remittance (5) of 27. Details of contract/sub-contracts taken/given during the year and copies of agreements relating to such contracts. 28

SRI RAMA AGRI GENETICS (INDIA) PRIVATE LIMITED,KURNOOL vs. DCIT., CIRCLE-1, KURNOOL

In the result, the appeal of the assessee is partly allowed

ITA 1179/HYD/2025[2015-16]Status: DisposedITAT Hyderabad21 Jan 2026AY 2015-16

Section 142(1)Section 143(3)Section 201Section 263Section 36(1)(iii)Section 36(1)(va)Section 41(1)Section 68

Section 143(3) r.w.s. 263 r.w.s. 144B of the Income-tax Act, 1961, on 24.09.2021 and determined the total income at Rs. 28,46,91,790/- by making additions of Rs. 8,77,278/- towards disallowance of interest on TDS

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 on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

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 on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

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 on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

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 on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

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 on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

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 on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

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 on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying