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.

57 results for “TDS”+ Section 9(1)clear

Sorted by relevance

Mumbai5,086Delhi5,036Bangalore2,524Chennai1,953Kolkata1,311Pune1,049Hyderabad689Ahmedabad643Jaipur454Cochin448Raipur420Indore374Chandigarh348Karnataka338Nagpur295Surat247Patna220Visakhapatnam218Rajkot155Lucknow130Cuttack114Amritsar102Jodhpur87Panaji67Dehradun61Agra57Jabalpur57Guwahati56Telangana53Ranchi46Allahabad27SC23Varanasi15Kerala15Calcutta14Himachal Pradesh8Rajasthan7J&K3Orissa3Punjab & Haryana3Uttarakhand3Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

TDS48Addition to Income25Section 271C20Section 27120Section 201(1)19Deduction19Section 143(3)18Section 14816Section 80P15Section 250

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 57 · Page 1 of 3

13
Section 26313
Disallowance11

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

9. The appellant has also stated that opening balance in TDS payable account as on 01.04.2016 is at Rs. 1,18,42,573/ - and closing balance at Rs. 1,88,16,240/-. There are total credits of Rs. 3,04,07,965/- and debits at Rs. 1,15,91,725/- during the financial year. During the financial 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 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)

1 to 311. 6. The ground Nos.1, 2, 4 and 5 relate to the issue whether payment made by the assessee to non-resident company are liable for deduction of tax at source (in short “TDS”) under the provisions of section 195 of the Act. 7. The Ld. CIT DR, appearing on behalf of the Revenue, relied heavily

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)

1 to 311. 6. The ground Nos.1, 2, 4 and 5 relate to the issue whether payment made by the assessee to non-resident company are liable for deduction of tax at source (in short “TDS”) under the provisions of section 195 of the Act. 7. The Ld. CIT DR, appearing on behalf of the Revenue, relied heavily

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) is bad in law. This issue has already been decided by the IdCIT(A) in the case of ACC Ltd. In the case of ACC Ltd (J/CIT/A/II/JBP/DCIT/TDS/BP/124 & 125 / 13-14) the ld CIT(A) in his order dated 10.12.2015, has held as follows while deciding the appeal for the assessment year. II.DECISION: 1

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) is bad in law. This issue has already been decided by the IdCIT(A) in the case of ACC Ltd. In the case of ACC Ltd (J/CIT/A/II/JBP/DCIT/TDS/BP/124 & 125 / 13-14) the ld CIT(A) in his order dated 10.12.2015, has held as follows while deciding the appeal for the assessment year. II.DECISION: 1

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) is bad in law. This issue has already been decided by the IdCIT(A) in the case of ACC Ltd. In the case of ACC Ltd (J/CIT/A/II/JBP/DCIT/TDS/BP/124 & 125 / 13-14) the ld CIT(A) in his order dated 10.12.2015, has held as follows while deciding the appeal for the assessment year. II.DECISION: 1

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) is bad in law. This issue has already been decided by the IdCIT(A) in the case of ACC Ltd. In the case of ACC Ltd (J/CIT/A/II/JBP/DCIT/TDS/BP/124 & 125 / 13-14) the ld CIT(A) in his order dated 10.12.2015, has held as follows while deciding the appeal for the assessment year. II.DECISION: 1

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) is bad in law. This issue has already been decided by the IdCIT(A) in the case of ACC Ltd. In the case of ACC Ltd (J/CIT/A/II/JBP/DCIT/TDS/BP/124 & 125 / 13-14) the ld CIT(A) in his order dated 10.12.2015, has held as follows while deciding the appeal for the assessment year. II.DECISION: 1

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

1-6-2015, as under, with consequential amendments in erstwhile clauses (c) to (e): „(c) the fee, if any, shall be computed in accordance with the provisions of section 234E;‟ 9 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS