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5 results for “TDS”+ Section 270Aclear

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Key Topics

Section 142(1)5Addition to Income5Section 143(3)4Section 40A(2)(b)4Section 37(1)4Penalty4Section 270A(9)3Section 113TDS3Section 270A

SAMARTHAN CENTRE FOR DEVELOPMENT SUPPORT,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

ITA 404/IND/2024[2018-19]Status: DisposedITAT Indore31 Jan 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Samarthan Centre For Dcit (Exemption) Development Support, Bhopal 36, Green Venue, बनाम/ Kolar Road Huzur, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats3998P Assessee By Shri Pradeep Ambastha & Ashish Goyal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

Section 11Section 12ASection 143(3)Section 270A

TDS, if any, deducted by the payer does not determine/alter the basic nature of services rendered or objectivities performed by the appellant trust/deductee. 7. That the Ld. CIT(A) has erred in law and facts in confirming the initiation of penalty under section 270A

THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL

2
Section 12A2
Deduction2

In the result, appeal of the revenue is partly allowed

ITA 189/IND/2023[2021-2022]Status: DisposedITAT Indore09 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

Section 234ASection 3(3)Section 37(1)

Section 201(1A) of the Act, therefore, would not assume the character of business expenditure and cannot be regarded as a compensatory payment as contended by learned counsel for the assessee.” (ii) Ferro Alloys Corporation Ltd. Vs. CIT(1992) 196 ITR 406 (Bombay High Court): The Hon’ble Court held thus: “3. The point stands concluded against the assessee

CMM KETI JV,INDORE vs. ITO 1(3), INDORE, INDORE

Appeal is allowed for statistical purposes

ITA 73/IND/2024[2017-18]Status: DisposedITAT Indore20 Jan 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Cmm Keti Jv, Income-Tax Officer, 108, Shalimar Corporate 1(3), Center, Indore. बनाम/ 8-B, South Tukoganj, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aakfc7524K Assessee By Shri Shashank Sharma, Ca & Shri Prakash Gupta, Ca Revenue By Shri Sanjeev H. Bhagat, Sr. Dr Date Of Hearing 11.12.2024 Date Of Pronouncement 20.01.2025

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 270A(9)Section 271BSection 272(1)(d)Section 40A(2)Section 40A(2)(b)

TDS”. The AO issued notices u/s 143(2) followed by questionnaires/show-cause notices u/s 142(1) which remained uncompiled or partly complied by assessee. Ultimately, the AO passed assessment- order after making an addition of Rs. 1,03,58,079/- as under: “7. Addition on account of Business Income: Thus, the assessee was requested vide this office notice

ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

ITA 780/IND/2024[2021-22]Status: DisposedITAT Indore09 Jan 2026AY 2021-22
Section 246ASection 250Section 253

section 144 need. As the assessee, a manufacturer, has failed to produce relevant records of\nits day-to-day maintenance.\nPOINT NO.07- Gross Profit Margin for Current Year and past three years\nTurnover\nGross Profit\nG.P.Margin\nAY 2021-22\n6,85,74,950.00\n32,59,80,098.00\n4.75

RIDDHI SIDDHI REALTY,INDORE vs. INCOME TAX OFFICER 4(1), INCOME TAX INDORE

In the result the appeal of the assesse is allowed for

ITA 170/IND/2025[2017-18]Status: DisposedITAT Indore06 Oct 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshiriddhi Siddhi Realty, Income Tax Officer बनाम/ 39 Shardhanand Marg, 4(1), Vs. Indore Indore

Section 143(3)Section 234Section 246ASection 250Section 253Section 270A

270A of the Income Tax Act are initiated for under-reporting of Income by assessee. 9. Subject to the above remarks and on the basis of data made available on records, total income is determined as under: Income as per return of income:- (-)Rs,7,23,551/- Add: (i) As discussed above Rs. 7,61,540/- Assessee Income