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3 results for “TDS”+ Section 32(1)(iia)clear

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Delhi86Mumbai58Chandigarh49Chennai38Raipur30Kolkata12Indore11Ahmedabad10Hyderabad8Nagpur6Guwahati5Rajkot5Bangalore5Jaipur4Lucknow3Surat2Pune1Jodhpur1Cochin1

Key Topics

Section 1488Section 40A(3)6Section 143(1)3Addition to Income3Section 133(6)2Section 12A2Section 153C2Section 142(1)2Unexplained Money2Charitable Trust

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

iia) any asset, not being an investment or deposit in any of the forms or modes specified in sub-section (5) of section 11, where such asset is not held by the trust or institution, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

2
Undisclosed Income2

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

iia) any asset, not being an investment or deposit in any of the forms or modes specified in sub-section (5) of section 11, where such asset is not held by the trust or institution, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from

SURYA INTERNATIONAL PVT. LTD.,LUCKNOW vs. CENTRAL PROCESSING CENTRE, BANGALORE

In the result, the appeal is partly allowed for statistical purposes

ITA 323/LKW/2025[2020-21]Status: DisposedITAT Lucknow08 Jan 2026AY 2020-21

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(1)Section 2(8)Section 40A(3)

32,430/-. An intimation was issued to the assessee u/s 143(1) of the Act, wherein adjustments were made and total income was determined at Rs.2,30,50,770/- after the adjustment. The aforesaid adjustments included an amount of Rs.1,75,00,000/- on account of bank guarantee. Further, an adjustment of Rs.3,08,342/- was also made on account