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5 results for “TDS”+ Section 206clear

Sorted by relevance

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Key Topics

Section 206C35Section 206C(6)7TDS5Section 250(6)3Addition to Income3Survey u/s 133A3Section 2062Section 206C(7)2

SH. MOHD. JAVED BELIM,JODHPUR vs. ACIT (TDS), JODHPUR

In the result, all the appeals of the assessee bearing ITA Nos

ITA 20/JODH/2017[2008-09]Status: DisposedITAT Jodhpur06 Dec 2023AY 2008-09

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

Section 206CSection 206C(6)Section 250(6)

section 206C of the Act, against the sale of scrap. The revenue has treated as “assessee in I.T.A. Nos. 20 to 22/Jodh/2017 4 Assessment Years.: 2008-09 to 2010-11 default” and fixed the demand amount to Rs.13,36,475/- u/s 206C(6) and 206C(7) of the Act, for non-collecting of TCS u/s 206C. The assessment was completed

SH. MOHD. JAVED BELIM,JODHPUR vs. ACIT (TDS), JODHPUR

In the result, all the appeals of the assessee bearing ITA Nos

ITA 21/JODH/2017[2009-10]Status: DisposedITAT Jodhpur
06 Dec 2023
AY 2009-10

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

Section 206CSection 206C(6)Section 250(6)

section 206C of the Act, against the sale of scrap. The revenue has treated as “assessee in I.T.A. Nos. 20 to 22/Jodh/2017 4 Assessment Years.: 2008-09 to 2010-11 default” and fixed the demand amount to Rs.13,36,475/- u/s 206C(6) and 206C(7) of the Act, for non-collecting of TCS u/s 206C. The assessment was completed

SH. MOHD. JAVED BELIM,JODHPUR vs. ACIT (TDS), JODHPUR

In the result, all the appeals of the assessee bearing ITA Nos

ITA 22/JODH/2017[2010-11]Status: DisposedITAT Jodhpur06 Dec 2023AY 2010-11

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

Section 206CSection 206C(6)Section 250(6)

section 206C of the Act, against the sale of scrap. The revenue has treated as “assessee in I.T.A. Nos. 20 to 22/Jodh/2017 4 Assessment Years.: 2008-09 to 2010-11 default” and fixed the demand amount to Rs.13,36,475/- u/s 206C(6) and 206C(7) of the Act, for non-collecting of TCS u/s 206C. The assessment was completed

BHILWARA AGRO AUTO SERVICES PVT. LTD.,BHILWARA vs. ITO, TDS, BHILWARA

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

ITA 361/JODH/2019[2018-19]Status: DisposedITAT Jodhpur18 Jan 2023AY 2018-19

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 139Section 206Section 206CSection 206C(6)Section 221

TDS) noticed that the assessee has sold vehicles having value exceeding Rs.10.00 lakhs to persons without collecting tax at source @ 1% of the value of sales as per the requirement of sec. 206C(1F) of the Act. The said section reads as under:- “Every person, being a seller, who receives any amount as consideration for sale of a motor vehicle

M/S. RAJASTHAN STATE MINES & MINERALS LTD. ,UDAIPUR vs. ACIT, CIRCLE-TDS, UDAIPUR

In the result, appeals of the assessee are allowed

ITA 343/JODH/2019[2013-14]Status: DisposedITAT Jodhpur26 Nov 2019AY 2013-14

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri P.C. ParwalFor Respondent: Shri Girish Mehta JCIT DR
Section 206Section 206CSection 206C(7)Section 2O

TDS / TCS. The Assessing Officer asked the assessee to furnish the details of payment received by it during the F.Y 2012-13 and 2013-14 on which the provisions of TCS were applicable. The Assessing Officer from the details furnished in Form No. 27C by the assesssee noticed that they were incomplete, the date of declaration as well as date