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2,969 results for “TDS”+ Section 23clear

Sorted by relevance

Mumbai2,969Delhi2,869Bangalore1,561Chennai1,039Kolkata670Ahmedabad494Pune438Hyderabad424Indore373Cochin318Jaipur284Chandigarh257Raipur230Karnataka199Surat140Nagpur108Visakhapatnam99Rajkot98Cuttack87Lucknow72Ranchi51Amritsar48Jodhpur41Dehradun38Jabalpur36Guwahati36Agra34Allahabad32Patna26Telangana26Panaji25SC15Varanasi11Kerala10Calcutta8Uttarakhand2Orissa1Rajasthan1Himachal Pradesh1Punjab & Haryana1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 14A83Section 143(3)71Addition to Income66Disallowance56Section 1034TDS33Section 4032Deduction28Section 69C22Section 68

M/S PODDAR FININ CONSULTANCY P. LTD.,MUMBAI vs. ITO WARD-7(3)(1), MUMBAI

In the result, the appeal filed by the assessee is hereby dismissed

ITA 1860/MUM/2020[2012-13]Status: DisposedITAT Mumbai07 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 1860/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Poddar Finin Consultancy बिधम/ Ito Ward Pvt. Ltd. Maharashtra-410206. Vs. 4A/B, Ground Floor, Tk Industries Estate, Sitaram Palturam Murai Marg, Mumbai- 400015. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcp3938D (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Revenue By: Shri R. A. Dhyani (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/03/2022 घोषणा की तारीख /Date Of Pronouncement: 07/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 06.08.2020 Passed By The Commissioner Of Income Tax (Appeals)- Thane [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2012-13. 2. The Assessee Has Raised The Following Grounds: - “1) The Assessment Order Passed By The Id. Assessing Officer (Ao) Is Invalid & Bad In Law. 2) (A) The Id. Commissioner Of Income Tax (Appeals) [Cit(A)] Erred In Law & Facts In Confirming The Action Of The Ld. Assessing Officer

For Appellant: NoneFor Respondent: Shri R. A. Dhyani (Sr. AR)
Section 143(2)Section 35DSection 56(2)Section 56(2)(viib)

Showing 1–20 of 2,969 · Page 1 of 149

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22
Section 92C20
Section 1120
Section 68

TDS is to be made on the 'rent'. The expression 'rent' is given much wider meaning under this provision than what is normally known in common parlance. In the first instance, it means any payment which is made under any lease, sub- lease, tenancy. Once the payment is made under lease, sub-lease or tenancy, the nomenclature which is given

VISHWANATH ACHARAYA,MUMBAI vs. ASST CIT 11(1), MUMBAI

In the result, the appeal filed by the assessee company is partly allowed for statistical purpose

ITA 7976/MUM/2011[2007-08]Status: DisposedITAT Mumbai16 Dec 2015AY 2007-08

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 7976/Mum/2011 ("नधा"रण वष" / Assessment Year : 2007-08)

For Respondent: Shri B. Yadagiri
Section 143(2)Section 143(3)Section 68

23 of the Act and the principles laid down by the Hon’ble Bombay High Court in the case of Tip Top Typography (supra) after considering the additional evidences filed by the assessee in his defense. Accordingly we set aside the order of CIT(A) and restore back the issue to the file of A.O. with the above directions

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 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

section 200A of the Act. 23. Now, looking at various provisions of the Act, the issue needs to be adjudicated in the case of assessee, wherein admittedly, TDS

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

section 200A of the Act. 23. Now, looking at various provisions of the Act, the issue needs to be adjudicated in the case of assessee, wherein admittedly, TDS

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

section 200A of the Act. 23. Now, looking at various provisions of the Act, the issue needs to be adjudicated in the case of assessee, wherein admittedly, TDS

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

section 200A of the Act. 23. Now, looking at various provisions of the Act, the issue needs to be adjudicated in the case of assessee, wherein admittedly, TDS

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

Appeals are partly allowed

ITA 128/MUM/2023[2014-15]Status: DisposedITAT Mumbai16 Aug 2023AY 2014-15

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 default under default under act by order default under section 201 section 201 (1) dated section 201 (1) is of ₹ is determined 31/12/2019 (1) of ₹ 39,920,000/– at ₹ 4,989,696/– and interest 1,23

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 default under default under act by order default under section 201 section 201 (1) dated section 201 (1) is of ₹ is determined 31/12/2019 (1) of ₹ 39,920,000/– at ₹ 4,989,696/– and interest 1,23

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 default under default under act by order default under section 201 section 201 (1) dated section 201 (1) is of ₹ is determined 31/12/2019 (1) of ₹ 39,920,000/– at ₹ 4,989,696/– and interest 1,23

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

Appeals are partly allowed

ITA 133/MUM/2023[2019-20]Status: DisposedITAT Mumbai16 Aug 2023AY 2019-20

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 default under default under act by order default under section 201 section 201 (1) dated section 201 (1) is of ₹ is determined 31/12/2019 (1) of ₹ 39,920,000/– at ₹ 4,989,696/– and interest 1,23

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

Appeals are partly allowed

ITA 132/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

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 default under default under act by order default under section 201 section 201 (1) dated section 201 (1) is of ₹ is determined 31/12/2019 (1) of ₹ 39,920,000/– at ₹ 4,989,696/– and interest 1,23

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

Appeals are partly allowed

ITA 131/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

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 default under default under act by order default under section 201 section 201 (1) dated section 201 (1) is of ₹ is determined 31/12/2019 (1) of ₹ 39,920,000/– at ₹ 4,989,696/– and interest 1,23

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

Appeals are partly allowed

ITA 130/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-17

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 default under default under act by order default under section 201 section 201 (1) dated section 201 (1) is of ₹ is determined 31/12/2019 (1) of ₹ 39,920,000/– at ₹ 4,989,696/– and interest 1,23

PRINT PLUS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER TDS CIRCLE, MUMBAI

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

ITA 6003/MUM/2018[2013-14(QUARTER 3 OF F Y 2012-13]Status: DisposedITAT Mumbai15 Nov 2019

Bench: Shri Mahavir Singh & Shri Waseem Ahmedआयकर अपील सं./Ita No.6003/Mum/2018 "नधा"रण वष"/Asstt. Year:2013-14 Print Plus Pvt. Ltd. Ito 122, Building No. A-2, Shah & Tds Circle, Central Vs. Nahar Industrial Estate, Processing Centre, S J Marg, Lower Parel, Mumbai Mumbai- 400013 Pan: Aaecp7030J

Section 200(3)Section 200ASection 234E

TDS in ITA No. 4438/Mum/2015 vide order dated 23-09- A.Y. 2012-13 3 2016 has decided the issue in favour of the assessee. The relevant extract of the order is reproduced as under: “7. We have heard the rival submissions, perused the orders of the authorities below and the decisions relied on. We find that a similar issue

KAPOOR GLASS (INDIA) P.LTD,MUMBAI vs. DCIT (TS) CENTRALIZED PROCESSING CELL, GHAZIABAD, UTTAR PRADESH

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

ITA 4286/MUM/2015[2013-14(26Q-,2,3 & 4& 24 Q-4)]Status: DisposedITAT Mumbai23 Sept 2016

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No.4286/Mum/2015 ("नधा"रण वष" / Assessment Year: 2013-14 M/S. Kapoor Glass (India) The Dcit (Tds), बनाम/ Pvt. Ltd., Centralized Processing Cell, Vs. A-37, Kapoor House, Aayakar Bhavan, Sector-3, Road No. 2, Midc, Vaishali, Andheri (E), Ghaziabad Up-201010 Mumbai-400 093 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aacck 0778Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Shekhar Gupta अपीलाथ" ओर से/ Appellant By: ""यथ" क" ओर से/Respondent By: Shri N. Sathya Moorthy

For Respondent: Shri N. Sathya Moorthy
Section 200(3)Section 200ASection 234E

23 .09.2016 आदेश / O R D E R PER C.N. PRASAD, JM: This appeal is filed by the assessee against the order of the Ld. CIT(A)-59, Mumbai dated 21.4.2015 pertaining to assessment year 2013-14. 2. The only grievance of the assessee in this appeal is that the Ld. CIT(A) erred in sustaining the order

SHRI TRUST T 2018,MUMBAI vs. ITO (TDS)-2(2)(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 6190/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Apr 2025AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalshri Trust T 2018, Universal Insurance Building, Ground Floor, Sir P.M. Road, Fort, Mumbai - 400001 ............... Appellant Pan : Aauts1169E V/S

For Appellant: Shri Gunjan KakkadFor Respondent: Shri Vijaykumar G Subramanyam, Sr.DR
Section 194LSection 201Section 201(1)Section 250Section 250(7)

23,90,392/- under the head “EIS” to the originator without deducting TDS thereon under section 194LBC of the Act. It was further

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1812/MUM/2018[2008-09]Status: DisposedITAT Mumbai04 Aug 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

Section of 205 of the Act, it is clear that the bar operates as soon as it is established that the tax has been operates as soon as it is established that the tax has been operates as soon as it is established that the tax has been deducted at source and it is wholly irrelevant as to whether deducted

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1814/MUM/2018[2010-11]Status: DisposedITAT Mumbai04 Aug 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

Section of 205 of the Act, it is clear that the bar operates as soon as it is established that the tax has been operates as soon as it is established that the tax has been operates as soon as it is established that the tax has been deducted at source and it is wholly irrelevant as to whether deducted

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1813/MUM/2018[2009-10]Status: DisposedITAT Mumbai04 Aug 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

Section of 205 of the Act, it is clear that the bar operates as soon as it is established that the tax has been operates as soon as it is established that the tax has been operates as soon as it is established that the tax has been deducted at source and it is wholly irrelevant as to whether deducted

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1815/MUM/2018[2014-15]Status: DisposedITAT Mumbai04 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

Section of 205 of the Act, it is clear that the bar operates as soon as it is established that the tax has been operates as soon as it is established that the tax has been operates as soon as it is established that the tax has been deducted at source and it is wholly irrelevant as to whether deducted