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29 results for “TDS”+ Section 10(46)clear

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Key Topics

TDS27Section 80P10Section 1488Section 143(2)6Addition to Income6Section 1474Disallowance4Section 40A(3)3Section 43B2Section 133A

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

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

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B

10. Hence we hold that the ld. CIT(A) rightly deleted the addition on account of the TDS. 11. Before us the ld. DR supported the order of the Assessing Officer and the ld. AR relied the order of the ld. CIT(A). 12. Heard the arguments of both the parties and perused the material available on record

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

Showing 1–20 of 29 · Page 1 of 2

2
Section 2502
Deduction2

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

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

MADHYANCHAL GRAMIN BANK ,TENDUKHEDA BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 77/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK, MAJHOLI BRANCH,MAJHOLI vs. CITO-TDS-2 JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 55/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK NEGUAN BRANCH,NEGUWAN SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 56/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK, ORCHHA BRANCH ,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 57/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK, RAJAPUR BRANCH ,SAGAR vs. ITO(TDS) JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 58/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK , NIWADI BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 59/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK , MOHANGARH BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK, CHANDERA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 61/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK , LARON BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 62/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK , MANDI BAMORA BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 63/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK, MAHEWA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 64/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK, RANIBAUG PANNA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 65/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK,SALEHA BRANCH,SAGAR vs. ITO(TDS)-2, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 66/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK,LAUNDI BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 67/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK ,CHHATARPUR BRANCH, SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 68/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK ,TATTAM BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 69/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer

MADHYANCHAL GRAMIN BANK ,MAHARAJPUR BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 70/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

10 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) procedural law, i.e., as opposed to substantive law, it shall be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer