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.

5 results for “TDS”+ Section 248clear

Sorted by relevance

Delhi364Mumbai258Chennai142Bangalore116Karnataka87Raipur49Jaipur37Kolkata32Ahmedabad27Chandigarh18Pune18Hyderabad15Ranchi13Visakhapatnam12Rajkot9Nagpur7Lucknow5Indore5Surat4Jodhpur2Amritsar2Allahabad2Telangana2Dehradun1Patna1Panaji1Cuttack1

Key Topics

Section 14A6Section 685Section 201(1)5Section 2015Section 2504Addition to Income4Section 143(3)3Section 403Disallowance3Section 253

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

TDS on payment made to HUDCO as it is notified Public financial Institution. Reliance was placed on Page 14 of PB wherein there is a reference to this Notification by HUDCO’s letter dt. 29.09.2022 to assessee which was relied upon. Attention was then invited to PB page 9 to demonstrate that HUDCO’s 100% equity shares are held

2
Deduction2
Unexplained Cash Credit2

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

ITA 425/IND/2024[2015-16]Status: DisposedITAT Indore07 May 2025AY 2015-16
Section 143(3)Section 194HSection 40

section 40(a)(ia) - 30% of the expenses on which TDS\nwas not deducted\n(i) Rent & Utility charges\n1,29,43,872\n(ii) Salary Expenses\n85,34,595\n(iii) Co-operative Educator Expenses\n193,28,93,248

SHRI SANJAY SHUKLA ,INDORE vs. ACIT,CENTRAL-CIRLE-2, INDORE

In the result, appeal of the assessee in ITANo

ITA 333/IND/2020[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

Section 143(2)Section 143(3)Section 14ASection 68

section 14A of the Income Tax, 1961 read with rule 8D. 3. On the facts and in the circumstances of the case, the Ld.CIT(A) has erred in law in deleting the addition of 21,33,556/- made by the Assessing officer on account of disallowance of various expenses. 4. On the facts and in the circumstances of the case

ACIT CENTRAL-2, INDORE vs. SHRI SANJAY SHUKLA, INDORE

In the result, appeal of the assessee in ITANo

ITA 49/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

Section 143(2)Section 143(3)Section 14ASection 68

section 14A of the Income Tax, 1961 read with rule 8D. 3. On the facts and in the circumstances of the case, the Ld.CIT(A) has erred in law in deleting the addition of 21,33,556/- made by the Assessing officer on account of disallowance of various expenses. 4. On the facts and in the circumstances of the case

GLOBUS HOUSING,BHOPAL vs. ASSESSMENT UNIT, NFAC, DELHI

The appeal of the assessee is allowed and the “impugned

ITA 872/IND/2024[2014-15]Status: DisposedITAT Indore10 Oct 2025AY 2014-15

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 142(1)Section 147Section 148Section 250Section 253Section 68

248). The facts and circumstances of the case, as mentioned above, clearly suggest that the revenue cannot take or accept such 'make believe transaction', as presented by the appellants. Truth or genuineness of such transactions must prevail over the smoke screen, created by way of premeditated series of steps taken by the appellants, with a view to imparting a colour