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4 results for “TDS”+ Section 194Jclear

Sorted by relevance

Mumbai425Delhi349Bangalore238Chennai129Kolkata124Jaipur26Hyderabad24Karnataka20Ahmedabad16Indore14Pune11Chandigarh11Panaji10Patna8Cochin7Jabalpur7Surat7Dehradun6Rajkot5Cuttack5Agra4Jodhpur4Lucknow4Raipur4SC3Visakhapatnam2Calcutta2Nagpur2Ranchi1Amritsar1Telangana1Orissa1

Key Topics

Section 143(1)10Section 1488Section 1477Section 1546TDS4Section 143(3)3Section 40A(3)2Deduction2Disallowance2

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

ITA 40/JODH/2025[2022-23]Status: DisposedITAT Jodhpur07 Jul 2025AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 143(1)

section 143(1) of the Act, the Appellant filed an appeal before the Ld. Addl./ JCIT (A) - 1, Chennai, who dismissed the appeal of the Appellant by observing as under: "4.2 In the case under consideration, as illustrated in the preceding paragraph, the trade debtors is not confined to the unrealised commission and therefore, it is established that the Appellant

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

ITA 41/JODH/2025[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 143(1)

section 143(1) of the Act, the Appellant filed an appeal before the Ld. Addl./ JCIT (A) - 1, Chennai, who dismissed the appeal of the Appellant by observing as under: "4.2 In the case under consideration, as illustrated in the preceding paragraph, the trade debtors is not confined to the unrealised commission and therefore, it is established that the Appellant

PREETI SINGHVI L/H SHRI AJAY SINGHVI,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

ITA 152/JODH/2023[2012-13]Status: DisposedITAT Jodhpur13 Oct 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (W/S)For Respondent: Ms. Nidhi Nair, JCIT-DR
Section 143(1)Section 143(3)Section 147Section 148Section 40A(3)

TDS should have been deducted as per section 194J, but the assessee has failed to deduct TDS. Hence, this expense

MOHAN LAL TALESARA,UDAIPUR vs. DCIT, CPC / ITO, WARD-1(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 316/JODH/2023[2017-18]Status: DisposedITAT Jodhpur15 Dec 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.316/Jodh/2023 Assessment Year: 2017-18

Section 139Section 139(1)Section 143(1)Section 154Section 154oSection 194JSection 250

194J for providing software services by the assessee. In TDS return the party transferred this aforesaid amount to another company CONSOFT Solutions Private Ltd, which was incorporated on 29.03.2017. Without considering the assessee’s reply the ld. AO had finally withdrawn the credit and raised the demand amount of Rs.4,68,850/-. Aggrieved assessee filed an appeal before