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33 results for “TDS”+ Section 133A(1)clear

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Key Topics

Section 201(1)32Section 143(3)29Section 20125TDS23Survey u/s 133A23Addition to Income19Section 133A17Section 14716Section 194J15Section 263

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

ITA 909/IND/2019[2015-16]Status: DisposedITAT Indore28 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 133ASection 194CSection 194JSection 201Section 201(1)

1 to 3 Ld. counsel for the assessee reiterated the submissions as made in the written synopsis. For the sake of clarity submissions of the assessee are reproduced as under: A.1] The present appeal is filed by the appellant against the order of the Ld CIT (A)-1, Indore dated 03-07-2019. A.2] A TDS Survey under section 133A

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

Showing 1–20 of 33 · Page 1 of 2

13
Deduction13
Section 19412

In the result, the second issue for lower/non-deduction of TCS

ITA 103/IND/2018[15-16]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

section is 194C for deduction of TDS under contractual arrangements for operation & maintenance of machines while CIT(A)-I fails to accept the correct provision of the Income Tax Act, 1961 & applied incorrect head of deduction of TDS for payment of professional & Technical services u/s 194J & sustained the order of DCIT (TDS) Indore which is wrong and justified

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

ITA 102/IND/2018[14-15]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

section is 194C for deduction of TDS under contractual arrangements for operation & maintenance of machines while CIT(A)-I fails to accept the correct provision of the Income Tax Act, 1961 & applied incorrect head of deduction of TDS for payment of professional & Technical services u/s 194J & sustained the order of DCIT (TDS) Indore which is wrong and justified

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

ITA 101/IND/2018[13-14]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

section is 194C for deduction of TDS under contractual arrangements for operation & maintenance of machines while CIT(A)-I fails to accept the correct provision of the Income Tax Act, 1961 & applied incorrect head of deduction of TDS for payment of professional & Technical services u/s 194J & sustained the order of DCIT (TDS) Indore which is wrong and justified

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

133A on 24.9.2011 and during the course of survey proceedings he admitted the discrepancies of unsecured loans given to various persons and offered Rs.7 crores as undisclosed unaccounted income for tax for Assessment Year 2011-12. During the course of survey revenue authorities impounded various incriminating material including hundis which were claimed by the assessee to have been issued

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

133A on 24.9.2011 and during the course of survey proceedings he admitted the discrepancies of unsecured loans given to various persons and offered Rs.7 crores as undisclosed unaccounted income for tax for Assessment Year 2011-12. During the course of survey revenue authorities impounded various incriminating material including hundis which were claimed by the assessee to have been issued

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

133A on 24.9.2011 and during the course of survey proceedings he admitted the discrepancies of unsecured loans given to various persons and offered Rs.7 crores as undisclosed unaccounted income for tax for Assessment Year 2011-12. During the course of survey revenue authorities impounded various incriminating material including hundis which were claimed by the assessee to have been issued

AJIT LALWANI ,INDORE vs. ACIT (TDS) , INDORE

In the result, Assessee’s appeals in ITANo

ITA 194/IND/2020[2011-12]Status: DisposedITAT Indore23 Aug 2021AY 2011-12

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 206CSection 271C

133A of the Act was carried out at the business of premises of the assessee- company on 17.9.2013. According to the AO, the assessee was required to collect taxes on the sale of scrap at the rate of 1% from the buyer at the time of sale as per section 206 of the Act. According to him, the assessee failed

AJIT LALWANI,INDORE vs. ADD.CIT(A), INDORE

In the result, Assessee’s appeals in ITANo

ITA 195/IND/2020[2015-16]Status: DisposedITAT Indore23 Aug 2021AY 2015-16

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 206CSection 271C

133A of the Act was carried out at the business of premises of the assessee- company on 17.9.2013. According to the AO, the assessee was required to collect taxes on the sale of scrap at the rate of 1% from the buyer at the time of sale as per section 206 of the Act. According to him, the assessee failed

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

ITA 165/IND/2023[00]Status: DisposedITAT Indore22 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ix)

TDS is also held to be violation of the law as per section 12AB(1)(b)(i) of the Act. Thus, the CIT(E) has rejected the application for registration u/s 12AB as well as approval u/s 80G(5) by considering the fact that the earlier registration granted u/s 12A was cancelled on the ground of money laundering and there

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

ITA 385/IND/2022[2015-16 Q-2]Status: DisposedITAT Indore10 Apr 2023

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 133ASection 194Section 201Section 201(1)Section 201b

1. That the ld. CIT(A) erred in holding that assessee was in default u/s 201by no deducting TDS of Rs. 33,502/- on payment made on CPRI/ERDA. 2. That the Ld. CIT(A) erred in holding that assessee was liable to pay interest u/s 201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

ITA 378/IND/2022[2013-14 Q-1]Status: DisposedITAT Indore10 Apr 2023

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 133ASection 194Section 201Section 201(1)Section 201b

1. That the ld. CIT(A) erred in holding that assessee was in default u/s 201by no deducting TDS of Rs. 33,502/- on payment made on CPRI/ERDA. 2. That the Ld. CIT(A) erred in holding that assessee was liable to pay interest u/s 201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

ITA 384/IND/2022[2015-16- Q-1]Status: DisposedITAT Indore10 Apr 2023

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 133ASection 194Section 201Section 201(1)Section 201b

1. That the ld. CIT(A) erred in holding that assessee was in default u/s 201by no deducting TDS of Rs. 33,502/- on payment made on CPRI/ERDA. 2. That the Ld. CIT(A) erred in holding that assessee was liable to pay interest u/s 201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

ITA 382/IND/2022[2014-14Q-2]Status: DisposedITAT Indore10 Apr 2023

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 133ASection 194Section 201Section 201(1)Section 201b

1. That the ld. CIT(A) erred in holding that assessee was in default u/s 201by no deducting TDS of Rs. 33,502/- on payment made on CPRI/ERDA. 2. That the Ld. CIT(A) erred in holding that assessee was liable to pay interest u/s 201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

ITA 379/IND/2022[2013-2014-Q2]Status: DisposedITAT Indore10 Apr 2023

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 133ASection 194Section 201Section 201(1)Section 201b

1. That the ld. CIT(A) erred in holding that assessee was in default u/s 201by no deducting TDS of Rs. 33,502/- on payment made on CPRI/ERDA. 2. That the Ld. CIT(A) erred in holding that assessee was liable to pay interest u/s 201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

ITA 387/IND/2022[2015-16-Q4]Status: DisposedITAT Indore10 Apr 2023

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 133ASection 194Section 201Section 201(1)Section 201b

1. That the ld. CIT(A) erred in holding that assessee was in default u/s 201by no deducting TDS of Rs. 33,502/- on payment made on CPRI/ERDA. 2. That the Ld. CIT(A) erred in holding that assessee was liable to pay interest u/s 201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

ITA 386/IND/2022[2015-16 Q-3]Status: DisposedITAT Indore10 Apr 2023

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 133ASection 194Section 201Section 201(1)Section 201b

1. That the ld. CIT(A) erred in holding that assessee was in default u/s 201by no deducting TDS of Rs. 33,502/- on payment made on CPRI/ERDA. 2. That the Ld. CIT(A) erred in holding that assessee was liable to pay interest u/s 201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

ITA 380/IND/2022[2013-14Q-3]Status: DisposedITAT Indore10 Apr 2023

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 133ASection 194Section 201Section 201(1)Section 201b

1. That the ld. CIT(A) erred in holding that assessee was in default u/s 201by no deducting TDS of Rs. 33,502/- on payment made on CPRI/ERDA. 2. That the Ld. CIT(A) erred in holding that assessee was liable to pay interest u/s 201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

ITA 383/IND/2022[20147-15 Q-4]Status: DisposedITAT Indore10 Apr 2023

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 133ASection 194Section 201Section 201(1)Section 201b

1. That the ld. CIT(A) erred in holding that assessee was in default u/s 201by no deducting TDS of Rs. 33,502/- on payment made on CPRI/ERDA. 2. That the Ld. CIT(A) erred in holding that assessee was liable to pay interest u/s 201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

ITA 381/IND/2022[2013-14-Q-4]Status: DisposedITAT Indore10 Apr 2023

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Section 133ASection 194Section 201Section 201(1)Section 201b

1. That the ld. CIT(A) erred in holding that assessee was in default u/s 201by no deducting TDS of Rs. 33,502/- on payment made on CPRI/ERDA. 2. That the Ld. CIT(A) erred in holding that assessee was liable to pay interest u/s 201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers