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43 results for “TDS”+ Section 7(1)(b)clear

Sorted by relevance

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Key Topics

TDS36Section 143(3)16Section 26313Addition to Income13Section 201(1)8Deduction8Section 407Section 1487Section 234C6Disallowance

SUPREME TRACTORS PRIVATE LIMITED,HARYANA BHAWAN vs. DCIT, KATNI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 51/JAB/2025[2016-17]Status: DisposedITAT Jabalpur27 Feb 2026AY 2016-17

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2016-17 Supreme Tractors Pvt Ltd V. Dcit Katni, Madhya Pradesh 483501. Katni, Madhya Pradesh- 483501. Pan:Aajcs4013M (Appellant) (Respondent) Appellant By: Shri Sahil Gupta, Advocate Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 12 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

For Appellant: Shri Sahil Gupta, AdvocateFor Respondent: Shri N. M. Prasad, Sr. DR-1
Section 115JSection 234C

TDS deducted during the year was 280,450, resulting in a net tax liability of ₹14,69,395. The interest liability for the year under various provisions is as follows: 234A on 214,69,395 @ 1% for 6 months: Rs.88,158 234B on 14,69,395 @ 1% for 12 months: ₹1,76,316 Total interest payable

Showing 1–20 of 43 · Page 1 of 3

6
Section 685
Section 1475

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

TDS. 11. Before us the ld. DR supported the order of the Assessing Officer and the ld. AR relied the order of the ld. CIT(A). 12. Heard the arguments of both the parties and perused the material available on record. 5 CO No. 05/ JAB/2020 Gajraj Mining P Ltd. 13. Section 43B of the Act which is as under

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

TDS provisions are complimentary in nature. The exemption for non-deduction of tax has been given in clause (6) of section 194C, but subject to fulfillment of clause (7) of section 194C read with rule 31A. The AO should have examined these facts before allowing the expenses claimed under freight charges particularly so, when the case for the relevant year

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)

b) whether any income had accrued or arose to the non-resident company in India? (c) whether DTAA between India and Italy is applicable to this case? and, (d) whether the appellant was required to comply with the provisions of sec.195(1) of the Act? Close study of the contractagreement reveals that the contractor was required to execute the contract

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)

b) whether any income had accrued or arose to the non-resident company in India? (c) whether DTAA between India and Italy is applicable to this case? and, (d) whether the appellant was required to comply with the provisions of sec.195(1) of the Act? Close study of the contractagreement reveals that the contractor was required to execute the contract

MADHYANCHAL GRAMIN BANK, RANIBAUG PANNA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 65/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK, MAJHOLI BRANCH,MAJHOLI vs. CITO-TDS-2 JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 55/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK,SALEHA BRANCH,SAGAR vs. ITO(TDS)-2, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 66/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK, MAHEWA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 64/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK,LAUNDI BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 67/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK ,TATTAM BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 69/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK NEGUAN BRANCH,NEGUWAN SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 56/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK, ORCHHA BRANCH ,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 57/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK, RAJAPUR BRANCH ,SAGAR vs. ITO(TDS) JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 58/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK, CHANDERA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 61/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK , MOHANGARH BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK , NIWADI BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 59/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK , LARON BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 62/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK , MANDI BAMORA BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 63/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only

MADHYANCHAL GRAMIN BANK ,CHHATARPUR BRANCH, SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 68/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only