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2 results for “TDS”+ Section 135clear

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Mumbai338Delhi330Bangalore143Karnataka86Kolkata81Hyderabad77Chennai75Cochin62Jaipur43Raipur40Indore29Chandigarh28Pune22Visakhapatnam19Ahmedabad19Lucknow18Surat15Amritsar13Rajkot12Cuttack12Nagpur10Dehradun4Allahabad4Varanasi4Agra3Guwahati3Panaji3Telangana3SC2Patna2Jabalpur2Punjab & Haryana2Jodhpur1

Key Topics

Section 234C6Section 115J3Section 40A(3)3Addition to Income2

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)

section 194J on the payment of Rs. 29,500/- made to 3 different parties. Hence, the assessee gets the relief of Rs.29,500/-. (ii) As regard the payment of Rs. 50,000/- made to Shri V Ravindra Prasad Advocate, the assessee submitted that V. Ravendra Prasad is a regular assessee of income and has included the payment received from

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