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5 results for “TDS”+ Section 153(2)clear

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Key Topics

Section 26310Section 206C6Section 80I4Section 53TDS3Limitation/Time-bar3Condonation of Delay3Section 143(3)2

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

ITA 26/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

Section 143(3)Section 263

153 Agri land at Gangangar (0.556 Hq) 1. 1,43,320 Agri land at Ganganagar (1.202 Hq) 2. 8,99,971 Agri land at Khara Bypass (.83 Hq) 3. 57,592 Land at Ginnani (998.75 Sq. Ft) 4. 2,10,723 Land at JNV (4-0-35 2100 Sq. Ft) 5. 43,430 Land at Khara

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 125/JODH/2021[2011-12]Status: DisposedITAT Jodhpur23 Aug 2023
AY 2011-12
Section 206CSection 5

2) Agri./Group-2/75 dt. 27.10.2014 of State of Rajasthan is taken as the base for the meaning of forest produce”. Vide page 3-6 of the assessment order. 1.3 Thus first time in the year 2015 i.e on 14.09.2015 Phuwar has been defined as “minor forest produce” by the state Govt. . If before 14.09.2015 it was not falling

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 126/JODH/2021[2012-13]Status: DisposedITAT Jodhpur23 Aug 2023AY 2012-13
Section 206CSection 5

2) Agri./Group-2/75 dt. 27.10.2014 of State of Rajasthan is taken as the base for the meaning of forest produce”. Vide page 3-6 of the assessment order. 1.3 Thus first time in the year 2015 i.e on 14.09.2015 Phuwar has been defined as “minor forest produce” by the state Govt. . If before 14.09.2015 it was not falling

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 127/JODH/2021[2013-14]Status: DisposedITAT Jodhpur23 Aug 2023AY 2013-14
Section 206CSection 5

2) Agri./Group-2/75 dt. 27.10.2014 of State of Rajasthan is taken as the base for the meaning of forest produce”. Vide page 3-6 of the assessment order. 1.3 Thus first time in the year 2015 i.e on 14.09.2015 Phuwar has been defined as “minor forest produce” by the state Govt. . If before 14.09.2015 it was not falling

M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER

In the result, appeal of the assessee is allowed

ITA 171/JODH/2018[2013-14]Status: DisposedITAT Jodhpur20 Mar 2020AY 2013-14

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R

Section 143(3)Section 263Section 80I

153/- from FDR with Punjab National Bank and DCBL and Interest on advances to parties. The net interest of Rs. 75,81,296/- charged to Profit and Loss as expenditure. In the course of assessment preceding the learned A.O. has accepted the claim of interest (Net) only after 6 ITA 171/Johd/2018 Nokha Agro Services Vs PCIT satisfaction that interest received