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5 results for “TDS”+ Section 194(3)(v)clear

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Key Topics

Section 26319Section 143(3)8Deduction3Disallowance3Addition to Income3TDS2

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

ITA 100/LKW/2022[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18
Section 143(3)Section 263

194 Taxman 57 (Delhi)(HC)\nHaryana Coach Body Builders (2006) 10 SOT 736 (Delhi)\nMere lack of inquiry by Assessing Officer is not sufficient for revision\nunder section 263.\nAsstt. Order cannot be held to be erroneous, if in opinion of the CIT order\nshould have been more elaborate or that further enquiry should have\nbeen made.\nWhether what

ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

In the result, the appeal of the Revenue is partly allowed

ITA 219/LKW/2020[2013-14]Status: DisposedITAT Lucknow31 Oct 2025AY 2013-14
For Appellant: \nShri R. K. Agarwal CIT(DR)For Respondent: \nShri Vinod Kumar, CA
Section 11Section 143(2)

v. Pemsel, 3 Tax Cases 53 at 96 the dictum of Lord\nMacnaghten is as follows:\n"No doubt, the popular meaning of the words "charity' and "charitable"\ndoes not coincide with their legal meaning, and no doubt it is easy enough\nto collect from the books a few decisions which seem to push the doctrine\nof the Court

FUTURE PHARMA PVT.LTD,KANPUR vs. PR. CIT-1, KANPUR

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

ITA 263/LKW/2024[2018-19]Status: DisposedITAT Lucknow18 Mar 2025AY 2018-19
Section 142(1)Section 143(3)Section 144BSection 194HSection 263Section 40A(2)(b)

194 Тахтап 57 (Delhi).\nLack of any discussion in the assessment order cannot lead to the\nassumption that the Assessing Officer did not apply his mind as held in\nthe case of CIT v. Vodafone Essar South Ltd. [2012] 28 taxmann.com\n271/[2013] 212 Тахтап 184 (Delhi).\nWhere the issues were duly considered by the assessing Officer and he\nhad

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

ITA 142/LKW/2024[2012-13]Status: DisposedITAT Lucknow30 Apr 2025AY 2012-13
Section 2(24)(x)Section 36(1)Section 36(1)(v)

3 is accordingly\nallowed for statistical purposes.\nGround No.4 which is with regard to the addition of Rs.41,73,507/- under\nsection 36(1)(va). This was not a ground of appeal preferred before the ld. CIT(A).\nHowever, the ld. CIT(A) proceeded to decide the issue even though no arguments had\nbeen preferred before him in this regard

ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed, as indicated above

ITA 66/LKW/2017[2014-15]Status: DisposedITAT Lucknow05 Sept 2024AY 2014-15

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Neil Jain, CIT (DR)
Section 143(3)Section 194Section 80Section 80I

v. The Asstt. Commissioner of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle II Lucknow Lucnow PAN:AADCA5639H (Cross Objector) (Respondent) Department by: Shri Neil Jain, CIT (DR) Assessee by: Shri Jitendra Kumar Yadav, Advocate Date of hearing: 08 07 2024 Date of pronouncement: 05 09 2024 O R D E R PER SUBHASH MALGURIA, J.M.: This appeal