BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

3 results for “TDS”+ Section 194A(3)(iii)clear

Sorted by relevance

Mumbai262Delhi115Bangalore108Chandigarh89Chennai72Kolkata38Karnataka31Hyderabad25Jaipur23Pune21Ahmedabad18Nagpur16Raipur11Visakhapatnam9SC7Telangana6Cuttack5Rajkot5Jabalpur5Jodhpur4Kerala4Panaji4Allahabad3Ranchi3Indore3Guwahati2J&K2Surat2Amritsar1Cochin1Lucknow1Patna1

Key Topics

Section 201(1)5Section 2015Section 143(1)4Section 80P(2)(d)4Section 2503Section 143(3)2Section 253(5)2TDS2Deduction2

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

194A (3) of the Act, it appears that it provides for exemption from deducting Tax Deducted at Source ['TDS' for short] from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks are liable to deduct TDS from the interest other than interest on securities. Therefore

URBAN ADMINISTRATION AMD DEVELOPMENT,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), BHOPAL

In the result, the impugned order is set aside as & by way of

ITA 477/IND/2025[2015-16]Status: DisposedITAT Indore30 Jan 2026AY 2015-16

Bench: Shri B.M. Biyani & Shri Paresh M Joshidirectorate Of Urban Deputy बनाम/ Administrations & Development, Commissioner Of Vs. Nagar Palika Bhawan, 6 No.Bus Income Tax-Tds, Stop, R.S.Market, Bhopal S.O. Huzur, Bhopal(M.P.) (Tan: Bpldo1618B) (Appellant) (Respondent) Assessee By Shri Sapan Usrethe, Adv. & Ms. Apoorva Garg, Ca Revenue By Shri Anup Singh, Cit Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 30.01.2026 आदेश / O R D E R

Section 201Section 201(1)Section 246ASection 250Section 253

194A] short deduction was worked out at Rs. 3,42,61,000/- u/s 201(1A) and interest thereon was worked out at Rs. 3,18,61,000/- u/s 201(1A). For the payment made to “ CEPT University” the TDS was found to be deducted at 4% [194J] instead of 10%. The TDS Certificate downloaded from TRACES (Certificate No. III 5DE160H

RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL

In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No

ITA 157/IND/2023[2020-21]Status: DisposedITAT Indore24 Jul 2025AY 2020-21
Section 143(1)Section 234BSection 37

TDS of Rs.9469 be kindly allowed.\n4.That on the facts and in the circumstances of the case and in law,\nthe levy of interest under section 234B and 234C is unlawful and\nwithout jurisdiction, therefore, the same be kindly deleted.\n5.That on the facts and in the circumstances of the case and in law,\nthe adjustment, addition of Rs.1781420