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103 results for “TDS”+ Section 11(1)(a)clear

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Key Topics

TDS94Exemption50Section 200A38Section 234E38Section 201(1)21Section 271C20Section 27120Section 143(3)16Addition to Income16Deduction

SUPREME TRACTORS PRIVATE LIMITED,HARYANA BHAWAN vs. DCIT, KATNI

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

ITA 51/JAB/2025[2016-17]Status: DisposedITAT Jabalpur27 Feb 2026AY 2016-17

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2016-17 Supreme Tractors Pvt Ltd V. Dcit Katni, Madhya Pradesh 483501. Katni, Madhya Pradesh- 483501. Pan:Aajcs4013M (Appellant) (Respondent) Appellant By: Shri Sahil Gupta, Advocate Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 12 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

For Appellant: Shri Sahil Gupta, AdvocateFor Respondent: Shri N. M. Prasad, Sr. DR-1
Section 115JSection 234C

TDS deducted during the year was 280,450, resulting in a net tax liability of ₹14,69,395. The interest liability for the year under various provisions is as follows: 234A on 214,69,395 @ 1% for 6 months: Rs.88,158 234B on 14,69,395 @ 1% for 12 months: ₹1,76,316 Total interest payable

Showing 1–20 of 103 · Page 1 of 6

14
Section 4011
Penalty10

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

1,88,40,392/- upto 07.11.2017. The appellant in their support has filed copies of challan of TDS deposit. 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

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

In the result, the assessee‘s appeals are allowed

ITA 155/JAB/2015[2010-11]Status: DisposedITAT Jabalpur20 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

Section 195Section 195(1)Section 195(2)Section 201Section 201(1)

11,567/- for f.y. 2009-10 and f.y.2010-11 respectively u/s. 201(1), besides liable for interest u/s. 201(1A). A Board‘s Circular cannot override the provisions of the Act, as clarified by the Apex Court per its‘ decisions in State Bank of Tranvancore v. CIT [1986] 158 ITR 102 (SC) and Kerala Financial Corporation

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

In the result, the assessee‘s appeals are allowed

ITA 156/JAB/2015[2011-12]Status: DisposedITAT Jabalpur20 Dec 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

Section 195Section 195(1)Section 195(2)Section 201Section 201(1)

11,567/- for f.y. 2009-10 and f.y.2010-11 respectively u/s. 201(1), besides liable for interest u/s. 201(1A). A Board‘s Circular cannot override the provisions of the Act, as clarified by the Apex Court per its‘ decisions in State Bank of Tranvancore v. CIT [1986] 158 ITR 102 (SC) and Kerala Financial Corporation

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

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

ITA 99/JAB/2023[2010-11]Status: DisposedITAT Jabalpur22 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

11. The DCIT(TDS) has worked out the liability of the assessee under section 194A, 194C, 194J and 1941 of the Act. All these sections provides that an individual or HUF is required to deduct TDS if the turnover of the individual or HUF in the financial year immediately preceding the financial year in which the payment is made exceed

MANESSH SHARMA ,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

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

ITA 103/JAB/2023[2014-15]Status: DisposedITAT Jabalpur22 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

11. The DCIT(TDS) has worked out the liability of the assessee under section 194A, 194C, 194J and 1941 of the Act. All these sections provides that an individual or HUF is required to deduct TDS if the turnover of the individual or HUF in the financial year immediately preceding the financial year in which the payment is made exceed

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

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

ITA 102/JAB/2023[2013-14]Status: DisposedITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

11. The DCIT(TDS) has worked out the liability of the assessee under section 194A, 194C, 194J and 1941 of the Act. All these sections provides that an individual or HUF is required to deduct TDS if the turnover of the individual or HUF in the financial year immediately preceding the financial year in which the payment is made exceed

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONR OF INCOME TAX OFFICER (TDS), BHOPAL, BHOPAL

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

ITA 100/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

11. The DCIT(TDS) has worked out the liability of the assessee under section 194A, 194C, 194J and 1941 of the Act. All these sections provides that an individual or HUF is required to deduct TDS if the turnover of the individual or HUF in the financial year immediately preceding the financial year in which the payment is made exceed

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

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

ITA 101/JAB/2023[2012-13]Status: DisposedITAT Jabalpur22 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

11. The DCIT(TDS) has worked out the liability of the assessee under section 194A, 194C, 194J and 1941 of the Act. All these sections provides that an individual or HUF is required to deduct TDS if the turnover of the individual or HUF in the financial year immediately preceding the financial year in which the payment is made exceed

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned

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

11 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) clarify so by way of abundant caution, so as to pre-empt any argument, as indeed was made before us, albeit without reference to the facts, as to the limited scope of an order u/s. 154, precluding any debatable issue. Even as the impugned