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.

48 results for “TDS”+ Section 13clear

Sorted by relevance

Delhi4,294Mumbai4,261Bangalore2,170Chennai1,474Kolkata1,070Pune654Hyderabad589Ahmedabad554Jaipur394Raipur373Indore318Chandigarh302Karnataka287Cochin259Nagpur242Surat206Visakhapatnam179Rajkot131Lucknow102Cuttack91Amritsar81Dehradun76Patna56Ranchi49Jabalpur48Panaji45Agra44Telangana40Allahabad36Guwahati35Jodhpur32SC19Kerala14Varanasi13Calcutta10Himachal Pradesh8Rajasthan6Orissa3Uttarakhand3Punjab & Haryana2J&K2Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

TDS40Section 271C20Section 27120Section 201(1)19Addition to Income19Section 143(3)17Deduction14Section 26311Section 2509Penalty

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 34/JAB/2014[2008-09]Status: DisposedITAT Jabalpur20 Sept 2023AY 2008-09

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

13 | P a g e ITA Nos.34 & 35/Jab/2014 DCIT vs Orient Paper Mills payment unless permitted by the AO to deduct TDS on the specific portion of payment in terms of section

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 35/JAB/2014[2009-10]Status: DisposedITAT Jabalpur

Showing 1–20 of 48 · Page 1 of 3

9
Section 408
Section 1487
20 Sept 2023
AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

13 | P a g e ITA Nos.34 & 35/Jab/2014 DCIT vs Orient Paper Mills payment unless permitted by the AO to deduct TDS on the specific portion of payment in terms of section

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11

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

Section 139Section 143(3)Section 147Section 148(1)Section 263

TDS provisions are complimentary in nature. The exemption for non-deduction of tax has been given in clause (6) of section 194C, but subject to fulfillment of clause (7) of section 194C read with rule 31A. The AO should have examined these facts before allowing the expenses claimed under freight charges particularly so, when the case for the relevant year

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

TDS) has not worked out liability quarter wise but contrary to provision of law has worked out liability for full financial year hence the order under section 201(1)/201(1A) is bad in law. This issue has already been decided by the IdCIT(A) in the case of ACC Ltd. In the case of ACC Ltd (J/CIT/A/II/JBP/DCIT/TDS/BP/124 & 125 / 13

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

TDS) has not worked out liability quarter wise but contrary to provision of law has worked out liability for full financial year hence the order under section 201(1)/201(1A) is bad in law. This issue has already been decided by the IdCIT(A) in the case of ACC Ltd. In the case of ACC Ltd (J/CIT/A/II/JBP/DCIT/TDS/BP/124 & 125 / 13

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

TDS) has not worked out liability quarter wise but contrary to provision of law has worked out liability for full financial year hence the order under section 201(1)/201(1A) is bad in law. This issue has already been decided by the IdCIT(A) in the case of ACC Ltd. In the case of ACC Ltd (J/CIT/A/II/JBP/DCIT/TDS/BP/124 & 125 / 13

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

TDS) has not worked out liability quarter wise but contrary to provision of law has worked out liability for full financial year hence the order under section 201(1)/201(1A) is bad in law. This issue has already been decided by the IdCIT(A) in the case of ACC Ltd. In the case of ACC Ltd (J/CIT/A/II/JBP/DCIT/TDS/BP/124 & 125 / 13

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

TDS) has not worked out liability quarter wise but contrary to provision of law has worked out liability for full financial year hence the order under section 201(1)/201(1A) is bad in law. This issue has already been decided by the IdCIT(A) in the case of ACC Ltd. In the case of ACC Ltd (J/CIT/A/II/JBP/DCIT/TDS/BP/124 & 125 / 13

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

TDS provisions under section 194C. Therefore, he made 30% amounting to Rs. 48,13,449/- disallowance of the said 3 A.Y. 2017-18 Krishna

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

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

13 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) (a), the obligation to prepare and deliver a statement, caused under sub-section

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

13 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) (a), the obligation to prepare and deliver a statement, caused under sub-section

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

13 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) (a), the obligation to prepare and deliver a statement, caused under sub-section

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

13 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) (a), the obligation to prepare and deliver a statement, caused under sub-section

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

13 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) (a), the obligation to prepare and deliver a statement, caused under sub-section

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

13 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) (a), the obligation to prepare and deliver a statement, caused under sub-section

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

13 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) (a), the obligation to prepare and deliver a statement, caused under sub-section

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

13 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) (a), the obligation to prepare and deliver a statement, caused under sub-section

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

13 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) (a), the obligation to prepare and deliver a statement, caused under sub-section

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

13 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) (a), the obligation to prepare and deliver a statement, caused under sub-section