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3,652 results for “TDS”+ Section 17clear

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Key Topics

Section 234E74Section 200A69Section 143(3)50Addition to Income45TDS42Disallowance34Deduction26Section 26321Section 6820Section 271(1)

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4744/MUM/2016[2013-14 (24Q-Q4)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Sprigtime Clubs & Hospitality Assessing Officer, Tds Ward Services Pvt. Ltd. Rani Mansion, Murbad Road Vs. 2Nd Floor, Sprig Avenue, Club Road Kalyan (W), 421301 Kalyan (W) 421301 Pan – Aaocs9107M Appellant Respondent

For Appellant: Shri Kapil D. TalrejaFor Respondent: Shri Saurabh Kumar Rai
Section 156Section 200ASection 234E

TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed as 17

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

Showing 1–20 of 3,652 · Page 1 of 183

...
20
Section 20115
Section 194J15

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4740/MUM/2016[2013-14 (24Q-Q4)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

For Appellant: Shri Kapil D. Talreja &For Respondent: Shri Saurabh Kumar Rai
Section 156Section 200ASection 234E

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4741/MUM/2016[2013-14 (24Q-Q4)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

For Appellant: Shri Kapil D. Talreja &For Respondent: Shri Saurabh Kumar Rai
Section 156Section 200ASection 234E

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

DISHA DISTRIBUTORS,MUMBAI vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4742/MUM/2016[2013-14 (26Q-Q2)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

For Appellant: Shri Kapil D. Talreja &For Respondent: Shri Saurabh Kumar Rai
Section 156Section 200ASection 234E

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

CORNERVIEW CONSTRUCTION & DEVELOPERS PVT. LTD.,MUMBAI vs. ACIT 9TDS) - CPC, GHAZIABAD

In the result, all the appeals of the assessee are dismissed

ITA 3285/MUM/2018[2016-17]Status: DisposedITAT Mumbai28 Jun 2019AY 2016-17

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Jintendra JainFor Respondent: Shri Neil Philip
Section 194ISection 200(3)Section 200ASection 234E

17. Therefore, there cannot be any extra work load for the Department due to late filing of TDS statements. Finally, the learned Authorised Representative submitted, the order passed under section

SUNDERRAJ SRINIVASAN,NAVI MUMBAI vs. ITO 36(2)(1), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 7243/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jan 2020AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.7243/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12) बिधम/ Shri Sunderraj Srinivasan Ito-35(3)(4) Flat No.401/402, Sumeet Income Tax Bldg, Bandra Vs. Chhaya, Plot No.A-213, Kurla Complex, Bandra (E), Sector-20, Nerul, Navi Mumbai-400051. Mumbai-400706. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Ameps3033R (प्रत्यथी / Respondent) (अपीलाथी /Appellant) .. Assessee By: Shri Vipul Joshi Revenue By: Ms. Surabhi Sharma(Sr. Ar)

For Appellant: Shri Vipul JoshiFor Respondent: Ms. Surabhi Sharma(Sr. AR)
Section 10Section 143(2)Section 17Section 2(14)Section 89

Section 2(14)(read with its explanation" of the Income Tax Act, 1961. The ad hoc compensation received being a capital receipt, the same ought to be considered for taxation as a capital gain, if and when such right is extinguished and not earlier. Hence the receipt cannot be taxed as Income from salary as determined by AO". 4. Without

CONCEPT MANAGEMENT CONSLUTING LTD,MUMBAI vs. DCIT CPC TDS, UTTAR PRADESH

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4428/MUM/2015[2014-15(24Q-1)]Status: DisposedITAT Mumbai26 Aug 2016

Bench: Shri B.R. Baskaran (Am) & Shri Pawan Singh (Jm)

Section 200(3)Section 200ASection 234ESection 246A

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

HITESH SHANKAR SHETTY,MUMBAI vs. DCIT CPC TDS, MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 3962/MUM/2015[2013-14]Status: DisposedITAT Mumbai27 Jul 2016AY 2013-14

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri C.W. Angolkar, D.R
Section 200ASection 234E

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

MEDICAL ENGINEERS INDIA LTD,MUMBAI vs. DCIT (TS) CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4072/MUM/2015[2013-14]Status: DisposedITAT Mumbai27 Jul 2016AY 2013-14

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri C.W. Angolkar, D.R
Section 200ASection 234E

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

KAPOOR GLASS (INDIA) P.LTD,MUMBAI vs. DCIT (TDS) CPC, UTTAR PRADESH

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4071/MUM/2015[2014-15]Status: DisposedITAT Mumbai27 Jul 2016AY 2014-15

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri C.W. Angolkar, D.R
Section 200ASection 234E

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

BHOJA VITTAL SHETTY,MUMBAI vs. DCIT CPC TDS, MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 3961/MUM/2015[2013-14]Status: DisposedITAT Mumbai27 Jul 2016AY 2013-14

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri C.W. Angolkar, D.R
Section 200ASection 234E

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

KASH REALTORS P. LTD,MUMBAI vs. ITO TDS 1(1)(3), MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4199/MUM/2015[2013-14(26Q-4)]Status: DisposedITAT Mumbai27 Jul 2016

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri C.W. Angolkar, D.R
Section 200ASection 234E

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

ARPANNA MOTORS P. LTD,MUMBAI vs. ITO (TDS) 1(1)(2), MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4175/MUM/2015[2013-14(26Q-Q4)]Status: DisposedITAT Mumbai27 Jul 2016

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri C.W. Angolkar, D.R
Section 200ASection 234E

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

DIAMOND SHIPBROKERS P.LTD,MUMBAI vs. ITO (TDS) 1(2)(1), MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4127/MUM/2015[2014-15(27Q-1)]Status: DisposedITAT Mumbai27 Jul 2016

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri C.W. Angolkar, D.R
Section 200ASection 234E

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

BHASKAR KRISHNA SHETTY,MUMBAI vs. DCIT CPC TDS, MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 3964/MUM/2015[2013-14]Status: DisposedITAT Mumbai27 Jul 2016AY 2013-14

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri C.W. Angolkar, D.R
Section 200ASection 234E

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

DINESHKUMAR S. GUPTA,MUMBAI vs. DCIT (TDS) CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4088/MUM/2015[2013-14(Q-4)]Status: DisposedITAT Mumbai27 Jul 2016

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri C.W. Angolkar, D.R
Section 200ASection 234E

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

ROHA DYECHEM P.LTD,MUMBAI vs. DCIT (TDS) 3(2), MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 2971/MUM/2015[2009-10(26Q 4TH)]Status: DisposedITAT Mumbai27 Jul 2016

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri C.W. Angolkar, D.R
Section 200ASection 234E

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

BABITA MALKANI,MUMBAI vs. ITO TDS 1(1)(3), MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4475/MUM/2015[2013-14(Q-2)]Status: DisposedITAT Mumbai26 Aug 2016

Bench: Shri B.R. Baskaran (Am) & Shri Pawan Singh (Jm)

Section 200(3)Section 200ASection 234ESection 246A

17 appeals, the sole issue involved is as to whether or not, for the period prior to 01.06.15, fees under section 234E of the Income Tax act, 1961 (hereinafter referred to as the Act) in respect of defaults in furnishing TDS

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 129/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS section 201 is determined default under (1) of ₹ of ₹ 19,852,417 section 201 53,350,000 and interest (1) is of ₹ and interest under section 4,112,942 under section 201 (1A) of Rs. and interest 201 (1A) of ₹ 115,14,402 under section 36,811,500 201 (1A) is of ₹ 2,837,930 130/M/2023 2016 – 17

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 127/MUM/2023[2013-14]Status: DisposedITAT Mumbai16 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS section 201 is determined default under (1) of ₹ of ₹ 19,852,417 section 201 53,350,000 and interest (1) is of ₹ and interest under section 4,112,942 under section 201 (1A) of Rs. and interest 201 (1A) of ₹ 115,14,402 under section 36,811,500 201 (1A) is of ₹ 2,837,930 130/M/2023 2016 – 17