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16 results for “TDS”+ Section 194C(6)clear

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Mumbai676 Delhi607 Kolkata415 Bangalore283 Chennai184 Ahmedabad146 Jaipur114 Hyderabad89 Cochin75 Chandigarh61 Pune58 Indore55 Karnataka50 Raipur49 Cuttack48 Visakhapatnam45 Rajkot42 Nagpur40 Amritsar29 Jodhpur24 Surat22 Panaji18 Patna17 Lucknow16 Jabalpur16 Allahabad15 Guwahati14 Ranchi11 Agra8 Kerala8 Telangana6 SC5 Calcutta4 Dehradun3 Varanasi3 Rajasthan2 A.K. SIKRI ROHINTON FALI NARIMAN1 Orissa1 Gauhati1

Key Topics

Section 201(1)24 Section 271C20 Section 27120 TDS13 Section 25012 Section 194C12 Deduction11 Section 194J9 Section 2019 Addition to Income

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

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

J.P TOBACO PRODUCTS PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX,

In the result, both the appeals of the assessee are allowed

9

ITA 229/JAB/2015[2007-08]Status: DisposedITAT Jabalpur10 Dec 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

Section 192Section 193Section 194Section 194ASection 194BSection 194CSection 194DSection 194ESection 194FSection 194G

6) of the Income Tax Act, 1961 (‘the Act’ hereinafter) by the ld. Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) dated 12.08.2015, dismissing the assessee’s appeals contesting the orders u/ss. 201(1)&201(1A) by the Assessing Officer (AO) for financial years (f.ys.) 2007-08 and 2008-09 of even date, i.e., 30.03.2011. 2. Adverting

J.P TOBACO PRODUCTS PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX,

In the result, both the appeals of the assessee are allowed

ITA 230/JAB/2015[2008-09]Status: DisposedITAT Jabalpur10 Dec 2019AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

Section 192Section 193Section 194Section 194ASection 194BSection 194CSection 194DSection 194ESection 194FSection 194G

6) of the Income Tax Act, 1961 (‘the Act’ hereinafter) by the ld. Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) dated 12.08.2015, dismissing the assessee’s appeals contesting the orders u/ss. 201(1)&201(1A) by the Assessing Officer (AO) for financial years (f.ys.) 2007-08 and 2008-09 of even date, i.e., 30.03.2011. 2. Adverting

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

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

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

TDS default and the interest computed thereon was totally unjustified and the assessee was in a position to demonstrate that, if the matter was restored back to the file of the ld. AO. 6. On the other hand, Sh. N.M. Prasad, Sr. DR (hereinafter referred to as the ld. Sr. DR) submitted that the assessee had been given ample opportunities

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

TDS default and the interest computed thereon was totally unjustified and the assessee was in a position to demonstrate that, if the matter was restored back to the file of the ld. AO. 6. On the other hand, Sh. N.M. Prasad, Sr. DR (hereinafter referred to as the ld. Sr. DR) submitted that the assessee had been given ample opportunities

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 Construction Company expenses under section 40a(ia) of the Income Tax Act and initiated penalty proceedings under section 270A. The ld. AO also noted that the assessee had shown receipt of Rs.20,38,532/- from Executive

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 of the Act and as per 26AS data a system generated notice was issued to the assessee-appellant on 14-03-2015 and 12-08-2015 for filing the return. The assessee-appellant did not file

M/S DIAMOND CEMENT vs. DEPUTY COMMISSIONER OF INCOME TAX,

In the result, the assessee’s appeals are allowed on the aforesaid terms

ITA 16/JAB/2016[2011-12]Status: DisposedITAT Jabalpur29 Sept 2021AY 2011-12

Bench: Sh. Sanjay Arora, Hon'Ble

Section 194CSection 194JSection 201Section 201(1)

section 201(1) and 201(1A) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Years (AYs.) 2010-11 to 2012-13 vide, again, a common order dated 07/6/2013. 2. The common issue in these appeals, for each of the three years under reference, is the correct rate at which tax at source on the payments

M/S DIAMOND CEMENT vs. DEPUTY COMMISSIONER OF INCOME TAX,

In the result, the assessee’s appeals are allowed on the aforesaid terms

ITA 15/JAB/2016[2010-11]Status: DisposedITAT Jabalpur29 Sept 2021AY 2010-11

Bench: Sh. Sanjay Arora, Hon'Ble

Section 194CSection 194JSection 201Section 201(1)

section 201(1) and 201(1A) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Years (AYs.) 2010-11 to 2012-13 vide, again, a common order dated 07/6/2013. 2. The common issue in these appeals, for each of the three years under reference, is the correct rate at which tax at source on the payments

M/S DIAMOND CEMENT vs. DEPUTY COMMISSIONER OF INCOME TAX,

In the result, the assessee’s appeals are allowed on the aforesaid terms

ITA 17/JAB/2016[2012-13]Status: DisposedITAT Jabalpur29 Sept 2021AY 2012-13

Bench: Sh. Sanjay Arora, Hon'Ble

Section 194CSection 194JSection 201Section 201(1)

section 201(1) and 201(1A) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Years (AYs.) 2010-11 to 2012-13 vide, again, a common order dated 07/6/2013. 2. The common issue in these appeals, for each of the three years under reference, is the correct rate at which tax at source on the payments