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10 results for “TDS”+ Section 201clear

Sorted by relevance

Delhi1,370 Mumbai1,238 Bangalore1,050 Chennai571 Kolkata348 Pune160 Jaipur143 Raipur138 Nagpur131 Ahmedabad121 Hyderabad103 Indore92 Cochin64 Karnataka63 Chandigarh60 Jodhpur45 Lucknow43 Rajkot37 Kerala28 Panaji26 Visakhapatnam22 Surat22 Agra18 Cuttack18 Patna17 SC13 Jabalpur10 Guwahati9 Ranchi8 Amritsar8 Dehradun7 Himachal Pradesh6 Telangana5 Varanasi4 Rajasthan3 Orissa3 A.K. SIKRI ROHINTON FALI NARIMAN1 J&K1

Key Topics

Section 201(1)27 Section 271C20 Section 27120 TDS10 Section 2509 Deduction7 Penalty5 Addition to Income5 Section 2014 Section 194J

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 for the F.Y. 2012-13 of Rs.3,44,266/- along with interest of Rs.1,17,050/-, under sections 201

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: Disposed

3

ITAT Jabalpur

28 Aug 2025

AY 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 for the F.Y. 2012-13 of Rs.3,44,266/- along with interest of Rs.1,17,050/-, under sections 201

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

section 201(1)/ 201(1A) dated 15.12.2015 is held to be bad in law hence the same is cancelled. (iii) In the 2nd submission the assessee has submitted that as the DCIT(TDS

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

section 201(1)/ 201(1A) dated 15.12.2015 is held to be bad in law hence the same is cancelled. (iii) In the 2nd submission the assessee has submitted that as the DCIT(TDS

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

section 201(1)/ 201(1A) dated 15.12.2015 is held to be bad in law hence the same is cancelled. (iii) In the 2nd submission the assessee has submitted that as the DCIT(TDS

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

section 201(1)/ 201(1A) dated 15.12.2015 is held to be bad in law hence the same is cancelled. (iii) In the 2nd submission the assessee has submitted that as the DCIT(TDS

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

section 201(1)/ 201(1A) dated 15.12.2015 is held to be bad in law hence the same is cancelled. (iii) In the 2nd submission the assessee has submitted that as the DCIT(TDS

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 Jabalpur20 Sept 2023AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

TDS) under section 195 of the Act for payments to non-residents. After analysing terms of contract, the Assessing Officer was of the view that contract was a ‘composite contract’ of supply and works and therefore, the assessee was liable to deduct tax at source on the payments made to non-resident. Accordingly, invoking the provisions of section 201

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)

TDS) under section 195 of the Act for payments to non-residents. After analysing terms of contract, the Assessing Officer was of the view that contract was a ‘composite contract’ of supply and works and therefore, the assessee was liable to deduct tax at source on the payments made to non-resident. Accordingly, invoking the provisions of section 201

CHIEF MEDICAL AND HEALTH OFFICE ANNUPPUR,ANNUPPUR vs. ITO-TDS-2,JABALPUR, JABALPUR

In the result, the appeals of the assessee are allowed

ITA 84/JAB/2023[2014-15]Status: DisposedITAT Jabalpur21 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 84, 85, 86, 87, 88 & 89/Jab/2023 (A.Y: 2014-15 To 2019-20) Chief Medical & Vs. Ito, Tds-2, Health Office, Room No. 102, Aayakar Amarkant Road, Bhawan, Napier Town, Annuppur-484224, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh.

For Appellant: Shri.Sapan Usrethe. Adv.ARFor Respondent: Shri.SaadKidwai. CIT -DR

Section 194JSection 201(1)

section 201(1) of the Act was not required as per the provisions of Law. 6. The learned CIT(A), NFAC was not justified in dismissing the appeal without appreciating that various Hospitals to whom the payment has been made, have submitted their respective income tax returns and paid the tax chargeable to their respective income as such they have