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5 results for “TDS”+ Section 194Qclear

Sorted by relevance

Jodhpur22Delhi19Chandigarh12Mumbai7Visakhapatnam6Jaipur5Bangalore3Ahmedabad2Kolkata2Lucknow2Hyderabad1Chennai1Pune1Rajkot1Dehradun1

Key Topics

Section 194Q14Section 143(1)13Section 194H9TDS5Section 1944Section 1993Section 143(1)(a)2Deduction2Disallowance2

KAMLESH KUMAR JAIN,PACHPAHAR vs. DCIT-ACIT CIRCLE-2, KOTA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

ITA 280/JPR/2024[2022-23]Status: DisposedITAT Jaipur17 Sept 2024AY 2022-23

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Anoop Bhatia, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR
Section 143(1)Section 194J

sections – 194A and 194H are fully declared in ITR i.e. either with same or higher amount than that appearing in Form 26AS, the entire TDS claimed u/s 194A and 194H deserves to be fully allowed. Hence the proportionate TDS disallowed to the extent of ₹1,79,551/- (₹2,09,560 – ₹30,009) i.e. TDS claimed u/s 194Q

MADAN LAL GUPTA ,RAMGANJ MANDI vs. ITO WARD 2(1), KOTA

ITA 192/JPR/2024[2022-23]Status: Disposed
ITAT Jaipur
30 Apr 2024
AY 2022-23
Section 143(1)Section 143(1)(a)Section 194HSection 194QSection 37B

TDS deducted under Section 194Q as well as Section 194H.", "result": "Allowed", "sections": [ "194Q", "194H", "143(1)", "250", "37BA", "199", "44AB

SANTOSH CHOUDHERY,BARAN vs. ITO WARD-BARAN, BARAN

In the result, the appeal of the assessee is allowed as indicated above

ITA 555/JPR/2024[2023-24]Status: DisposedITAT Jaipur29 Aug 2024AY 2023-24

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri C.P. Chawla, ARFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 143(1)Section 143(1)(a)Section 194Section 194HSection 194Q

section 194Q of the Act the principal of the assessee agent has deducted TDS u/s 194Q of the Act in addition

JAI SINGH JADEJA,KOTA vs. ITO-WARD-2(1) KOTA, KOTA

In the result, the appeal filed by the assessee is allowed for statistical

ITA 1169/JPR/2024[2023-24]Status: DisposedITAT Jaipur03 Oct 2024AY 2023-24

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: C. P. ChawlaFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(1)Section 194HSection 199

TDS u/s 194H of the Act in addition to section 194H for the commission paid to the assessee and, therefore, the assessee is entitled to credit of tax deducted u/s 194H as well as 1940 and we further hold that assessee is not required to disclose the turnover appearing in the deduction details u/s 194Q

MAHESH CHAND GOYAL,ALWAR vs. ITO, WARD 1(2), ALWAR

In the result, the appeal of the assessee is allowed

ITA 1153/JPR/2024[2022-23]Status: DisposedITAT Jaipur10 Apr 2025AY 2022-23

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmahesh Chand Goyal, H-6, Rishi Trading Co., Newanaj Mandi, Alwar 301001 Pan No.:Abtpg9841M ...... Appellant Vs.

For Appellant: Mr.Ankit Gupta, CA, Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, JCIT- Ld. DR
Section 143(1)Section 194HSection 194QSection 234ASection 250

TDS u/s. 194Q. 4 The appellant craves leave to add, amend or withdraw any of the grounds of appeal during the course of appellate proceedings. The grounds of appeal are without prejudice to each other. 2. The brief facts of the case are that the assessee filed his return of income on 09.11.2022 declaring total income