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5 results for “TDS”+ Section 46Aclear

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Key Topics

Section 201(1)8TDS5Section 2014Deduction3Addition to Income3Section 1952Section 43B2

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 on the specific portion of payment in terms of section 195(2) of the Act. 8. Conversely, Ld. Counsel for the assessee, relying on the order of the Ld. CIT(A), submitted that the contract was primarily for the supply of a manufacturing plant, and the installation work was carried out by the assessee using Indian contractors

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: Disposed
ITAT Jabalpur
20 Sept 2023
AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

TDS on the specific portion of payment in terms of section 195(2) of the Act. 8. Conversely, Ld. Counsel for the assessee, relying on the order of the Ld. CIT(A), submitted that the contract was primarily for the supply of a manufacturing plant, and the installation work was carried out by the assessee using Indian contractors

PUNJAB HOUSE,JABALPUR vs. INCOME TAX OFFICER, WARD 2(1)

In the result, the appeal of the assessee is allowed

ITA 54/JAB/2024[2017-18]Status: DisposedITAT Jabalpur30 Sept 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Punjab House V. Income Tax Officer, 1, Star Complex, Opp Dominos, Ward-2(1) Jyoti Talkies Road, Napier Town Annexe Building, Aayakar Jabalpur, Madhya Pradesh- Bhawan, Napier Town, 482001. Jabalpur-Madhya Pradesh-482001. Pan: Aaqfp3056R (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate. Respondent By: Shri Alok Bhura, Sr. Dr Date Of Hearing: 18 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: Shri G. N. Purohit, Sr. AdvocateFor Respondent: Shri Alok Bhura, Sr. DR

TDS and Entry Challan under Rule 46A hen this contention could have been very well entertained on the principles of natural justice to avoid any injustice as per law to the assessee. 1.6 hat also appellate authority order that cash of SBN has not been deposited in one stroke is against facts as during demonetization banks were also. stressed

DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), JABALPUR vs. SHRI INDRABHAN SINGH RATHORE, NARSINGHPUR

In the result, appeal filed by the Revenue is dismissed

ITA 234/JAB/2018[2015-16]Status: HeardITAT Jabalpur08 Jan 2025AY 2015-16

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: Shri. Aok Bhura, DRFor Respondent: Shri Sapan Usrethe, Adv
Section 143(3)Section 250Section 68

TDS. It was further submitted that it was not known that whether the said petty contractors were maintaining any books of accounts or showing all their receipts in their books of accounts and it was not within the control of the assessee to ensure that. Therefore, the assessee had requested the learned Assessing Officer to issue summons under section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B

46A of 1. T. Rules. (v) Whether on the facts and in the circumstances of the case, the order of the Ld. CIT(A) is contrary to facts and law, and the same deserves to be set aside. 3. The cross objection has not been pressed and hence dismissed as infructuous. Disallowance u/s. 36(1)(iii): 4. The AO found