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.

8 results for “TDS”+ Section 194C(3)clear

Sorted by relevance

Mumbai699Delhi649Kolkata436Bangalore297Chennai190Jaipur85Ahmedabad70Hyderabad60Indore51Karnataka50Raipur38Rajkot29Pune26Cochin25Nagpur23Amritsar23Jodhpur22Chandigarh20Patna19Surat16Guwahati12Cuttack12Visakhapatnam11Panaji11Lucknow9Ranchi9Kerala8Jabalpur8Allahabad8Telangana7Calcutta6Agra5SC5Dehradun4Rajasthan2Gauhati1Orissa1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 271C20Section 27120Section 201(1)18Section 25012TDS7Deduction6Penalty6Addition to Income6Section 1443

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

In the result, the appeals are allowed for statistical purposes

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 and 22713 206AA(@20%) Festival and 409984 00 81996 194C and 81996 Function 206AA(@20%) Rep. and maint. 145925 00 29185 194C and 29185 Exp. 206AA(@20%) Building 1160215 00 232043 194C and 232043 Construction

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 and 22713 206AA(@20%) Festival and 409984 00 81996 194C and 81996 Function 206AA(@20%) Rep. and maint. 145925 00 29185 194C and 29185 Exp. 206AA(@20%) Building 1160215 00 232043 194C and 232043 Construction

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

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

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 the limit prescribed under section 44AB. Since the assessment year 2010-11 is first year

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

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 the limit prescribed under section 44AB. Since the assessment year 2010-11 is first year

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

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 the limit prescribed under section 44AB. Since the assessment year 2010-11 is first year

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

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 the limit prescribed under section 44AB. Since the assessment year 2010-11 is first year

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

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 the limit prescribed under section 44AB. Since the assessment year 2010-11 is first year