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3 results for “bogus purchases”+ Section 206Cclear

Sorted by relevance

Jodhpur3Delhi2Indore2Chennai1Cuttack1

Key Topics

Section 206C6Section 53TDS3Limitation/Time-bar3Condonation of Delay3

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 2023AY 2011-12
Section 206CSection 5

section 206C(1A) , it is clearly mentioned that if goods are to be sold for further manufacturing or processing and purchaser issues the Form, then there is no liability of TCS. In fact the form was duly filled and submitted to AO at the time of assessment. The AO has not considered the fact and created the demand which

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 206C
Section 5

section 206C(1A) , it is clearly mentioned that if goods are to be sold for further manufacturing or processing and purchaser issues the Form, then there is no liability of TCS. In fact the form was duly filled and submitted to AO at the time of assessment. The AO has not considered the fact and created the demand which

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

section 206C(1A) , it is clearly mentioned that if goods are to be sold for further manufacturing or processing and purchaser issues the Form, then there is no liability of TCS. In fact the form was duly filled and submitted to AO at the time of assessment. The AO has not considered the fact and created the demand which