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11 results for “TDS”+ Section 194Cclear

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Mumbai703 Delhi651 Kolkata440 Bangalore297 Chennai190 Jaipur85 Hyderabad81 Ahmedabad78 Indore51 Karnataka50 Raipur44 Rajkot29 Pune27 Cochin25 Amritsar25 Nagpur23 Jodhpur23 Chandigarh21 Patna19 Panaji18 Surat17 Visakhapatnam14 Guwahati12 Cuttack12 Jabalpur11 Ranchi10 Allahabad9 Lucknow9 Kerala8 Calcutta7 Telangana7 SC5 Agra5 Dehradun4 Varanasi3 Rajasthan2 Orissa1 Gauhati1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 271C20 Section 27120 Section 201(1)18 Section 25012 TDS8 Penalty7 Deduction6 Addition to Income6 Section 143(3)4 Section 271B

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

section 194C(6) are satisfied. TDS provisions are complimentary in nature. The exemption for non-deduction of tax has been

JAGANNATH DAS PREMVATI WELFARE SOCIETY,WRIGHT TOWN vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes

4

ITA 89/JAB/2024[2011-12]Status: DisposedITAT Jabalpur28 Aug 2025AY 2011-12

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

For Appellant: Sh. Anil Kumar Gupta, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR

Section 201(1)Section 250

Section TDS Default Head/party Paid deducted made applicable 2010-11 Advertisement 56810 00 11362 194C and 11362 206AA(@20%) Bus exp. 113566 00 22713 194C

JAGANNATH DAS PREMVATI WELFARE SOCIETY,JABALPUR vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes

ITA 91/JAB/2024[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

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

For Appellant: Sh. Anil Kumar Gupta, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR

Section 201(1)Section 250

Section TDS Default Head/party Paid deducted made applicable 2010-11 Advertisement 56810 00 11362 194C and 11362 206AA(@20%) Bus exp. 113566 00 22713 194C

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 worked out the liability of the assessee under section 194A, 194C, 194J and 1941 of the Act. All these

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 worked out the liability of the assessee under section 194A, 194C, 194J and 1941 of the Act. All these

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 worked out the liability of the assessee under section 194A, 194C, 194J and 1941 of the Act. All these

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 worked out the liability of the assessee under section 194A, 194C, 194J and 1941 of the Act. All these

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 worked out the liability of the assessee under section 194A, 194C, 194J and 1941 of the Act. All these

SWETA GOENKA,JABALPUR vs. PR. COMMISSIONER OF INCOMR TAX-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeal is dismissed

ITA 44/JAB/2022[2017-18]Status: DisposedITAT Jabalpur17 Aug 2022AY 2017-18

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

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri U.B. Mishra, CIT-DR

Section 143(1)Section 143(3)Section 194CSection 263

194C & 194J of the Act comes to Rs.25,73,938/- {Rs.6,40,506/- (+) Rs.19,33,432-}. Accordingly, the questioned sum of Rs.25,73,938/- remains to be taxed in the hands of the assessee and deserves to be added back to the total assessed income of the assessee for the year under consideration. 9. In the light of the aforesaid

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

RUCHI MAHILA MANDAL,CHHATARPUR vs. INCOME TAX OFFICER, CHHATARPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 194/JAB/2018[2010-11]Status: DisposedITAT Jabalpur07 Apr 2022AY 2010-11

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

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri Rajesh Kumar Gupta, Sr. DR

Section 139DSection 147Section 148(1)Section 194CSection 271BSection 44A

TDS 1 | P a g e ITA No.194/JAB/20198 (A.Y. 2010-11) Ruchi Mahila Mandal vs. ITO was deducted by the contractor/supplier under section 194C