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.

61 results for “TDS”+ Section 10(25)clear

Sorted by relevance

Delhi2,708Mumbai2,641Bangalore1,485Chennai980Kolkata612Hyderabad534Pune533Ahmedabad521Jaipur309Indore306Chandigarh287Cochin268Raipur236Karnataka191Visakhapatnam134Surat126Cuttack123Nagpur100Rajkot98Lucknow80Jabalpur61Amritsar54Jodhpur49Dehradun40Guwahati38Ranchi36Agra31Allahabad26Telangana24Panaji21Patna18SC12Kerala9Varanasi9Calcutta6Rajasthan4Uttarakhand2Himachal Pradesh1Bombay1Orissa1

Key Topics

TDS57Exemption52Section 14811Section 80P10Addition to Income9Section 2507Section 406Section 1476Disallowance6Section 143(3)

SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

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

ITA 156/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

For Appellant: Shri Sanjay Mishra, AdvFor Respondent: Shri N. M. Prasad, Sr. Dr-1
Section 10(38)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

TDS without quoting under which section its being disallowed. 9 Considering the fact that assessee paid Rs. 2,40,000/as consultancy fee and Rs. 4,00,000/- as salary to his daughter — Sumedha Agrawal who is well qualified in MBA and giving her valuable service to the assessee for his business. Ld. CIT (A) erred in disallowing amount

Showing 1–20 of 61 · Page 1 of 4

5
Section 1445
Deduction5

INCOME TAX OFFICER, WARD-1, KATNI vs. SHRI GANESH PRASAD VISHWAKARMA, KATNI

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee raised at grounds no

ITA 43/JAB/2020[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Dhiraj Ghai, CAFor Respondent: Sh. Ravi Mehrotra, JCIT-DR
Section 133(6)Section 40

section 40(a)(ia) of the Act. and without complying the CBDT instruction in this regard. 3. In the facts and circumstances of the case the ld CIT(A) was fully justified in deleting the addition of the transportation of Rs. 88,01,434/- done by 8 parties named in the assessment order to the income of the appellant

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

10,622 which is the deduction claimed by the appellant under section 80P of the act without appreciating the facts that commission was received from the MP state co-operative marketing federation limited Jabalpur and TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

10,622 which is the deduction claimed by the appellant under section 80P of the act without appreciating the facts that commission was received from the MP state co-operative marketing federation limited Jabalpur and TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 143(3)Section 40Section 40A(3)

TDS. Aggrieved by the deletion of addition, the Department has preferred the appeal in I.T.A.No.104/JBP/2018 and the assessee filed Cross I.T.A. No.104/Jab/2018 C.O.No.03/Jab/2018 4 Assessment Year:2014-15 Objection No.3/JAB/2018 aggrieved by the sustaining of the additions/disallowances. I.T.A.No.104/JBP/2018 (Revenue’s Appeal) 3. Ground No. 1 of the appeal of the Revenue is regarding deletion of addition

DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), JABALPUR vs. SHRI INDRABHAN SINGH RATHORE, NARSINGHPUR

In the result, appeal filed by the Revenue is dismissed

ITA 234/JAB/2018[2015-16]Status: HeardITAT Jabalpur08 Jan 2025AY 2015-16

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: Shri. Aok Bhura, DRFor Respondent: Shri Sapan Usrethe, Adv
Section 143(3)Section 250Section 68

10 creditors only 3 have submitted reply and hence the genuineness of the transaction has not been proved. 4. Any other ground that may be adduced at the time of hearing.” 2. The facts of the case are that the assessee, a Civil Contractor, filed a return of income of Rs.42,58,890/- on 30.09.2015. During the course of assessment

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40

25,00,000/- out of expenditure incurred on purchase of materials, labour payments, labour welfare expenses and repairs and maintenance aggregating to Rs. 8,24,76,588/ without pointing out any specific item of unverifiable or 1 A.Y. 2017-18 Krishna Construction Company disallowable in nature is unjustified, unwarranted, arbitrary and excessive. The disallowance deserves to be deleted in toto

INCOME TAX OFFICER WARD-1, REWA vs. SHRI RAMAYAN PRASAD DUBEY, REWA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 31/JAB/2017[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER WARD 2(5) vs. SHRI SURESH KUMAR UPADHYAY & SONS, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 236/JAB/2016[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SAGAR STONE INDUSTRIES, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 212/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Aug 2019AY 2015-16

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI ANURAG SHRIVASTAVA, SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 128/JAB/2016[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER, (EXEMPTION) vs. ST. MICHALE'S SOCIETY,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 29/JAB/2016[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DEPUTY COMMISSIONER OF INCOME TAX (TDS) vs. J.P. TOBACCO PRODUCTS PVT. LTD. PATHARIA PHATAK,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 90/JAB/2015[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER WARD 1(1), JABALPUR vs. SHRI VIMAL AGRAWAL (HUF), JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 41/JAB/2017[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA, SATNA vs. SHRI ANURAG SHRIVASTAVA, SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 222/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Aug 2019AY 2008-09

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S KEMTANI PROJECTS PVT. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 112/JAB/2018[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S KEMTANI PROJECTS PVT. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 110/JAB/2018[2007-08]Status: DisposedITAT Jabalpur23 Aug 2019AY 2007-08

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DY. COMISSIONER OF INCOME TAX(TDS) vs. J.P TOBACO PRODUCTS PVT. LTD.,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 152/JAB/2015[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 198/JAB/2018[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

ASSISTANCE COMMISSIONER OF INCOME TAX, SAGAR vs. SHRI MUKESH KUMAR JAIN,, SAGAR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 46/JAB/2017[2013-14]Status: DisposedITAT Jabalpur23 Aug 2019AY 2013-14

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page