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268 results for “TDS”+ Section 206C(6)clear

Sorted by relevance

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Key Topics

Section 234E255Section 200A241TDS100Section 20058Section 206C13Section 194J12Section 201(1)9Section 200A(2)8Deduction5Addition to Income

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

6. We have heard rival contentions and perused the records placed before us and carefully gone through the decisions referred and relied by the ld. counsel for the assessee, in the instant of two appeals assessee has challenged the levy of penalty u/s 271CA of the Act for the violation of provisions of section 206C

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

Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Showing 1–20 of 268 · Page 1 of 14

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Bench:
Section 206CSection 271C

6. We have heard rival contentions and perused the records placed before us and carefully gone through the decisions referred and relied by the ld. counsel for the assessee, in the instant of two appeals assessee has challenged the levy of penalty u/s 271CA of the Act for the violation of provisions of section 206C

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

ITA 124/IND/2023[2017-18]Status: DisposedITAT Indore12 Oct 2023AY 2017-18

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

Section 143(1)Section 234B

TDS or TCS to be allowed against the corresponding income offered to tax. Further the Ld. Sr. counsel submitted that the licensees/associates have not claimed credit of TCS in their individual case and have not obtained the refund of the same as it is evident from Form 26AS of the individual license holders. Therefore, the credit of the TCS ought

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

ITA 125/IND/2023[2018-19]Status: DisposedITAT Indore12 Oct 2023AY 2018-19

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

Section 143(1)Section 234B

TDS or TCS to be allowed against the corresponding income offered to tax. Further the Ld. Sr. counsel submitted that the licensees/associates have not claimed credit of TCS in their individual case and have not obtained the refund of the same as it is evident from Form 26AS of the individual license holders. Therefore, the credit of the TCS ought

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

6 paras. Para (III) relates to insertion of section 234E in the statute & relevant to the issue under consideration. 7. She further drew the attention of the Bench to the Memorandum to the Finance Bill, 2015 which elaborates the rationale for insertion of clause (c) in section 200A(I) in the statute. Para (I) & para (III) under the heading

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

6 paras. Para (III) relates to insertion of section 234E in the statute & relevant to the issue under consideration. 7. She further drew the attention of the Bench to the Memorandum to the Finance Bill, 2015 which elaborates the rationale for insertion of clause (c) in section 200A(I) in the statute. Para (I) & para (III) under the heading

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 671/IND/2019[2014-15(FY 13-14) (Q1-24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 9. In section 200A of the Act an amendment was brought by Finance Act 2015 w.e.f 01.06.2015 by virtue of which clause

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 672/IND/2019[2014-15(FY 13-14) (Q1-24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 9. In section 200A of the Act an amendment was brought by Finance Act 2015 w.e.f 01.06.2015 by virtue of which clause

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 669/IND/2019[2013-14(FY 12-13) (Q3&24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 9. In section 200A of the Act an amendment was brought by Finance Act 2015 w.e.f 01.06.2015 by virtue of which clause

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 670/IND/2019[2013-14(FY 12-13) (Q4&24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 9. In section 200A of the Act an amendment was brought by Finance Act 2015 w.e.f 01.06.2015 by virtue of which clause

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 646/IND/2018[16-17(26Q/Q4)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

6. Aggrieved assessee(s) are in appeal before the Tribunal. Ld. counsel for the assessee representing the captioned assessees in the instant bunch of appeals referred and relied by various judgments in the respective paper book filed in each of the cases. In nutshell following contentions are made; (i) Before the amendment brought in by finance Act 2015 w.e.f

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 645/IND/2018[16-17(26Q/Q-3)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

6. Aggrieved assessee(s) are in appeal before the Tribunal. Ld. counsel for the assessee representing the captioned assessees in the instant bunch of appeals referred and relied by various judgments in the respective paper book filed in each of the cases. In nutshell following contentions are made; (i) Before the amendment brought in by finance Act 2015 w.e.f

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 665/IND/2018[2013-14 (24 Q/Qtr-2)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

6. Aggrieved assessee(s) are in appeal before the Tribunal. Ld. counsel for the assessee representing the captioned assessees in the instant bunch of appeals referred and relied by various judgments in the respective paper book filed in each of the cases. In nutshell following contentions are made; (i) Before the amendment brought in by finance Act 2015 w.e.f

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 647/IND/2018[17-18(26Q/Q-4)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

6. Aggrieved assessee(s) are in appeal before the Tribunal. Ld. counsel for the assessee representing the captioned assessees in the instant bunch of appeals referred and relied by various judgments in the respective paper book filed in each of the cases. In nutshell following contentions are made; (i) Before the amendment brought in by finance Act 2015 w.e.f

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 640/IND/2018[16-17(Q24/Q1)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

6. Aggrieved assessee(s) are in appeal before the Tribunal. Ld. counsel for the assessee representing the captioned assessees in the instant bunch of appeals referred and relied by various judgments in the respective paper book filed in each of the cases. In nutshell following contentions are made; (i) Before the amendment brought in by finance Act 2015 w.e.f

SARTHAK REAL BUILT PVT. LTD.,INDORE vs. DCIT (CPC TDS), , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 643/IND/2018[2016-17]Status: DisposedITAT Indore06 Aug 2019AY 2016-17

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

6. Aggrieved assessee(s) are in appeal before the Tribunal. Ld. counsel for the assessee representing the captioned assessees in the instant bunch of appeals referred and relied by various judgments in the respective paper book filed in each of the cases. In nutshell following contentions are made; (i) Before the amendment brought in by finance Act 2015 w.e.f

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 642/IND/2018[16-17 Q 24/Q-4]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

6. Aggrieved assessee(s) are in appeal before the Tribunal. Ld. counsel for the assessee representing the captioned assessees in the instant bunch of appeals referred and relied by various judgments in the respective paper book filed in each of the cases. In nutshell following contentions are made; (i) Before the amendment brought in by finance Act 2015 w.e.f

SARTHAK REAL BUILT P LTD,INDORE vs. DCIT CPC TDS , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 644/IND/2018[16-1726Q/Q-2]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

6. Aggrieved assessee(s) are in appeal before the Tribunal. Ld. counsel for the assessee representing the captioned assessees in the instant bunch of appeals referred and relied by various judgments in the respective paper book filed in each of the cases. In nutshell following contentions are made; (i) Before the amendment brought in by finance Act 2015 w.e.f

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 666/IND/2018[2013-14(24Q/Qtr-3)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

6. Aggrieved assessee(s) are in appeal before the Tribunal. Ld. counsel for the assessee representing the captioned assessees in the instant bunch of appeals referred and relied by various judgments in the respective paper book filed in each of the cases. In nutshell following contentions are made; (i) Before the amendment brought in by finance Act 2015 w.e.f

DISTRICT ORGANISER TRIBAL WELFARE,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 675/IND/2018[2014-15]Status: DisposedITAT Indore26 Jul 2019AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 200A(2)Section 234E

6 ITANos. 457 of 2019 and others Executive Engineer & others (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor.". Section 234E 1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time