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4 results for “TDS”+ Section 80Jclear

Sorted by relevance

Mumbai28Delhi26Raipur25Bangalore11Pune6Surat4Kolkata4Chandigarh2Chennai1Nagpur1Ahmedabad1Calcutta1Rajkot1Jaipur1

Key Topics

Section 10A7Section 40A(3)6Section 684Addition to Income4Section 143(3)3Section 143(1)3Disallowance3Section 2502Section 1542Section 90

ACIT, CIR-1, DURGAPUR, DURGAPUR vs. SHRI RAKESH KUMAR CHOWDHURY, DURGAPUR

ITA 1810/KOL/2016[2009-10]Status: DisposedITAT Kolkata31 Aug 2018AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 40A(3)Section 68

80J(6A) clearly lays down that deduction claimed shall not be admissible unless the assessee also furnishes along with the return the audit report in prescribed form duly signed and verified by the accountant. There could indeed be no escape from the conclusion that the requirement of the audit report being filed along with the return of income was mandatory

SHRI RAKESH KUMAR CHAUDHARY,DURGAPUR vs. ACIT, CIR-DURGAPUR, DURGAPUR

ITA 422/KOL/2017[2009-10]Status: DisposedITAT Kolkata31 Aug 2018AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

2
Unexplained Cash Credit2
Unexplained Investment2
Section 143(3)
Section 40A(3)
Section 68

80J(6A) clearly lays down that deduction claimed shall not be admissible unless the assessee also furnishes along with the return the audit report in prescribed form duly signed and verified by the accountant. There could indeed be no escape from the conclusion that the requirement of the audit report being filed along with the return of income was mandatory

NEETU AGARWAL,KOLKATA vs. INCOME TAX OFFICER - WARD 7(1), KOLKATA

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

ITA 67/KOL/2024[2020-21]Status: DisposedITAT Kolkata13 Sept 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Puja Agarwal, C.AFor Respondent: Abhishek Kumar, JCIT, Sr. DR
Section 143(1)Section 154Section 234BSection 250Section 90

TDS of Rs. 3,60,000/-, TCS of Rs. 34,800/- and Foreign Taxes of Rs. 3,27,574/-. The ROI was processed by the Centralized Processing Centre ('CPC') electronically and an intimation u/s 143(1) of the Act dated 24 December 2021 was issued, 3 Neetu Agarwal AY: 2020-21 however in the same, the credit of foreign

DCIT,CIRCLE-1, KOLKATA, KOLKATA vs. M/S AXSYS TECHNOLOGIES LTD, KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 1639/KOL/2012[2009-10]Status: DisposedITAT Kolkata11 May 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2009-10

Section 10ASection 10A(2)Section 143(3)Section 36

section 10A(2)(ii).” Being aggrieved by this order of Ld. CIT(A) Revenue is in appeal before us. 4. Before us Ld. DR submitted that the contention of the assessee is that the directors of both the companies are different but shareholders of both the companies i.e., Asxys Technologies Pvt. Ltd. as well as VCIL are same