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158 results for “TDS”+ Section 89clear

Sorted by relevance

Delhi1,193Mumbai1,161Bangalore514Chennai439Kolkata235Indore165Hyderabad158Ahmedabad158Chandigarh155Jaipur128Karnataka124Raipur76Cochin75Pune55Cuttack43Rajkot36Lucknow35Surat33Nagpur33Visakhapatnam30Ranchi24Kerala18Guwahati18Agra18Amritsar14Jodhpur13Telangana10Allahabad9Dehradun8Patna5Jabalpur5Varanasi5Rajasthan3Uttarakhand3SC3Calcutta2Panaji2Punjab & Haryana1

Key Topics

Section 14890Addition to Income72Section 143(3)70Section 13239Section 149(1)(b)32Search & Seizure28Section 6926Section 4026TDS26Disallowance

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. IL & FS ENGINEERING & CONSTRUCTIONS CO. LIMITED , HYDERABAD

ITA 129/HYD/2020[2008-09]Status: DisposedITAT Hyderabad11 Feb 2026AY 2008-09
Section 139(5)Section 194ASection 194CSection 37Section 40Section 40A(3)Section 69C

89,17,386/-, claiming\na refund of Rs.14,66,11,365/-. The appellant had also filed a revised\nreturn on 17.04.2009 in terms of provisions of section 139(5) of the\nIncome Tax Act, 1961 (“the Act”) and declared a total income of\nRs.110,63,44,274/- and claimed a refund of Rs.14,40,86,966/-. The\nreturn was further

IL & FS ENGINEERING AND CONSTRUCTION COMPANY LIMITED(FORMERLY MAYTAS INFRA LIMITED),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-9, HYDERABAD

Showing 1–20 of 158 · Page 1 of 8

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Deduction24
Section 153C23
ITA 1886/HYD/2019[2008-09]Status: DisposedITAT Hyderabad11 Feb 2026AY 2008-09
Section 139(5)Section 194ASection 194CSection 37Section 40Section 40A(3)Section 69C

89,17,386/-, claiming\na refund of Rs.14,66,11,365/-. The appellant had also filed a revised\nreturn on 17.04.2009 in terms of provisions of section 139(5) of the\nIncome Tax Act, 1961 (“the Act”) and declared a total income of\nRs.110,63,44,274/- and claimed a refund of Rs.14,40,86,966/-. The\nreturn was further

TMI E2E ACADEMY PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

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

ITA 1879/HYD/2018[2014-15]Status: DisposedITAT Hyderabad27 Sept 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Tmi E2E Academy Pvt. Vs. Income-Tax Officer, Ltd., Hyderabad. Ward – 2(4), Hyderabad. Pan – Aadct 7103 K (Appellant) (Respondent) Assessee By: Shri J. Maruthi Raghuram Revenue By: Smt. N. Swapna Date Of Hearing: 09/09/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.: This Appeal Filed By The Assessee Is Directed Against Cit(A) – 2, Hyderabad’S Order Dated 28/06/2018 For Ay 2014-15 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 ; In Short “The Act”, As Stated In Grounds Of Appeal.

For Appellant: Shri J. Maruthi RaghuramFor Respondent: Smt. N. Swapna
Section 143(3)Section 244ASection 37(1)Section 40Section 40(0)Section 43B

TDS - Rs. 3,89,675/- 4. Interest u/s 244A - Rs. 45,839/- 3. When the assessee preferred an appeal before the CIT(A), the CIT(A) partly allowed the appeal of the assessee. 4. Aggrieved by the order of CIT(A), the assessee is in appeal before the ITAT. 5. As regards ground No. 2 relating to disallowance

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 731/HYD/2020[2015-16]Status: DisposedITAT Hyderabad27 Dec 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

89,22,648/-. 15. It could be seen from the record that the assessee in the return of income declared an amount of Rs.75,36,99,384/- under section 115JB of the Act. During the appellate proceedings, the assessee requested the learned CIT(A) to direct the learned Assessing Officer to adopt the declared income of Rs.75

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 730/HYD/2020[2014-15]Status: DisposedITAT Hyderabad27 Dec 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

89,22,648/-. 15. It could be seen from the record that the assessee in the return of income declared an amount of Rs.75,36,99,384/- under section 115JB of the Act. During the appellate proceedings, the assessee requested the learned CIT(A) to direct the learned Assessing Officer to adopt the declared income of Rs.75

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 732/HYD/2020[2016-17]Status: DisposedITAT Hyderabad27 Dec 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

89,22,648/-. 15. It could be seen from the record that the assessee in the return of income declared an amount of Rs.75,36,99,384/- under section 115JB of the Act. During the appellate proceedings, the assessee requested the learned CIT(A) to direct the learned Assessing Officer to adopt the declared income of Rs.75

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 646/HYD/2020[2016-17]Status: DisposedITAT Hyderabad27 Dec 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

89,22,648/-. 15. It could be seen from the record that the assessee in the return of income declared an amount of Rs.75,36,99,384/- under section 115JB of the Act. During the appellate proceedings, the assessee requested the learned CIT(A) to direct the learned Assessing Officer to adopt the declared income of Rs.75

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 677/HYD/2020[2014-15]Status: DisposedITAT Hyderabad27 Dec 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

89,22,648/-. 15. It could be seen from the record that the assessee in the return of income declared an amount of Rs.75,36,99,384/- under section 115JB of the Act. During the appellate proceedings, the assessee requested the learned CIT(A) to direct the learned Assessing Officer to adopt the declared income of Rs.75

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 244/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Dec 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

89,22,648/-. 15. It could be seen from the record that the assessee in the return of income declared an amount of Rs.75,36,99,384/- under section 115JB of the Act. During the appellate proceedings, the assessee requested the learned CIT(A) to direct the learned Assessing Officer to adopt the declared income of Rs.75

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 647/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

89,22,648/-. 15. It could be seen from the record that the assessee in the return of income declared an amount of Rs.75,36,99,384/- under section 115JB of the Act. During the appellate proceedings, the assessee requested the learned CIT(A) to direct the learned Assessing Officer to adopt the declared income of Rs.75

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 645/HYD/2020[2015-16]Status: DisposedITAT Hyderabad27 Dec 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

89,22,648/-. 15. It could be seen from the record that the assessee in the return of income declared an amount of Rs.75,36,99,384/- under section 115JB of the Act. During the appellate proceedings, the assessee requested the learned CIT(A) to direct the learned Assessing Officer to adopt the declared income of Rs.75

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 733/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

89,22,648/-. 15. It could be seen from the record that the assessee in the return of income declared an amount of Rs.75,36,99,384/- under section 115JB of the Act. During the appellate proceedings, the assessee requested the learned CIT(A) to direct the learned Assessing Officer to adopt the declared income of Rs.75

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), TIRUPATI vs. THE TIRUPATI CO-OPERATIVE BANK LIMITED, TIRUPATI

Appeals are dismissed in above terms

ITA 482/HYD/2018[2013-14]Status: DisposedITAT Hyderabad25 Jun 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Narayana Murthy Naik, CIT-DR
Section 143(3)Section 194ASection 194A(3)(i)Section 194A(3)(v)Section 40Section 40a

89,208/- 2.The Learned Commissioner of Income Tax (Appeals) erred in considering the assessee's plea that TDS need not be deducted on interest payments made above Rs.10,000/- by referring to section

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), TIRUPATI vs. THE TIRUPATI CO-OPERATIVE BANK LIMITED, TIRUPATI

Appeals are dismissed in above terms

ITA 483/HYD/2018[2014-2015]Status: DisposedITAT Hyderabad25 Jun 2021AY 2014-2015

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Narayana Murthy Naik, CIT-DR
Section 143(3)Section 194ASection 194A(3)(i)Section 194A(3)(v)Section 40Section 40a

89,208/- 2.The Learned Commissioner of Income Tax (Appeals) erred in considering the assessee's plea that TDS need not be deducted on interest payments made above Rs.10,000/- by referring to section

VK WAREHOUSING ENTERPRISES,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals filed by the assessee firm and the revenue are partly allowed for statistical purposes, in terms of our observations recorded hereinabove

ITA 737/HYD/2025[2017-18]Status: DisposedITAT Hyderabad07 Jan 2026AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.737/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) M/S. V K Warehousing Enterprises, Dy. Commissioner Of Income Tax, Vs. Circle 6(1), Hyderabad. Hyderabad. Pan : Aakfv3288R (Appellant) (Respondent) आ.अपी.सं /Ita No.881/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Dy. Commissioner Of Income Tax, M/S. V K Warehousing Enterprises, Circle 6(1), Hyderabad. Vs. Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Rajesh Vaishnav, C.A. राज" व "ारा/Revenue By: Shri P. Dhivahar, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 22/12/2025 घोषणा की तारीख/Pronouncement: 07/01/2026

For Appellant: Shri Rajesh Vaishnav, C.AFor Respondent: Shri P. Dhivahar, CIT-DR
Section 143(2)Section 144Section 234BSection 271(1)(b)Section 40Section 69Section 69CSection 801B

Section 40(a)(ia) of the Act: Rs. 32,89,736/-; (iv) disallowance of interest on delayed remittance of TDS

MADHUCON SINO HYDRO JV,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1312/HYD/2018[2014-15]Status: DisposedITAT Hyderabad24 Feb 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 194CSection 40

section 194C of the Income Tax Act, 1961 ('the Act') has been made by the JV on such payments. Therefore, he disallowed the total payments of Rs.70,69,90,560/- made by the JV to its constituents u/s.40(a)(ia) of the Act due to no TDS and added the same as income in the hands of the assessee. Accordingly

MADHUCON SINO HYDRO JV,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1311/HYD/2018[2013-14]Status: DisposedITAT Hyderabad24 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 194CSection 40

section 194C of the Income Tax Act, 1961 ('the Act') has been made by the JV on such payments. Therefore, he disallowed the total payments of Rs.70,69,90,560/- made by the JV to its constituents u/s.40(a)(ia) of the Act due to no TDS and added the same as income in the hands of the assessee. Accordingly

MADHUCON SINO HYDRA JV ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1344/HYD/2018[2012-13]Status: DisposedITAT Hyderabad24 Feb 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 194CSection 40

section 194C of the Income Tax Act, 1961 ('the Act') has been made by the JV on such payments. Therefore, he disallowed the total payments of Rs.70,69,90,560/- made by the JV to its constituents u/s.40(a)(ia) of the Act due to no TDS and added the same as income in the hands of the assessee. Accordingly

INCOME TAX OFFICER, WARD-14(1), HYDERABAD vs. MADHUCON SINO HYDRO JV, HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1004/HYD/2018[2012-13]Status: DisposedITAT Hyderabad24 Feb 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 194CSection 40

section 194C of the Income Tax Act, 1961 ('the Act') has been made by the JV on such payments. Therefore, he disallowed the total payments of Rs.70,69,90,560/- made by the JV to its constituents u/s.40(a)(ia) of the Act due to no TDS and added the same as income in the hands of the assessee. Accordingly

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

ITA 996/HYD/2024[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Mrs. U. Mini Chandran
Section 147Section 148Section 148ASection 43BSection 68

89,51,132/-, made during the post demonetization period); (ii) addition of unproved sundry creditors under section 68 of the Act: Rs. 43,43,207/-; (iii) addition of unsecured loan made under section 68 of the Act: Rs.16,19,208/-; (iv) disallowance towards TDS