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4 results for “TDS”+ Section 67Aclear

Sorted by relevance

Mumbai4Ahmedabad2

Key Topics

Section 405Section 14A4Addition to Income3Section 143(3)2Deduction2TDS2Disallowance2

ISARC-14/2010-11 TRUST,MUMBAI vs. ITO 23(1)(2), MUMBAI

In the result the Appeal is dismissed

ITA 2701/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Sept 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Isarc 14/2010-11 Vs. Ito 23(1)(2), Trust Room No.108, C-11, G Block, Sme Matru Mandir, Tardeo Road Development Centre Grant Road, Bandra Kurla Complex Mumbai – 400 007 Bandra (East) Mumbai – 400 051 Pan/Gir No.Aaati8646N (Appellant) .. (Respondent) Ito 23(1)(2), Vs. M/S. Isarc 14/2010-11 Room No.108, Trust Matru Mandir, Tardeo Road C-11, G Block, Sme Grant Road, Development Centre Mumbai – 400 007 Bandra Kurla Complex Bandra (East) Mumbai – 400 051 Pan/Gir No.Aaati8646N (Appellant) .. (Respondent) M/S. Isarc-12/2010-11 Vs. Ito 23(1)(2), Trust Room No.108, C-11, G Block, Sme Matru Mandir, Tardeo Road Development Centre Grant Road, Bandra Kurla Complex Mumbai – 400 007 Bandra (East) Mumbai – 400 051 Pan/Gir No.Aaati8644Q Isarc Sidbi 2/2009-10 Trust

Section 143(3)Section 61

TDS Payable 194J 23,594 ' Expenses Payable 201,160 225,086 TOTAL : 40,841,439 53,357,512 TOTAL 40,841,439 53,357,512 ISARC-14/2010-11 Trust Income and Expenditure Account for the Year ended 31st March 2012 Particulars Amount Amount Particulars Amount Amount 31.03.2012 31.03.2011 To Management Fees 1,050,415 6,881 By Excess To Audit

DCIT CENT. CIR-2(3) , MUMBAI vs. SOMA ENTERPRISES LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 1824/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Feb 2023AY 2015-16

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 132Section 143(3)

TDS amounts were credited to Government account. iv) As a matter of fact, it is submitted have been made after due verification of quality and quantity of the material delivered and payments were made by account payee cheques. The very transfer of money through bank account would show that they were the beneficiary of the proceeds of withdrawal. Coupled with

ACIT 25(2), MUMBAI vs. ITD ITD CEM JV, MUMBAI

In the result, the appeal of the assessee in respect of the ground restored to us by Hon’ble High Court

ITA 3580/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Oct 2018AY 2012-13

Bench: Hon’Ble Sh. R. C. Sharma, Am & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 3580/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Abi RamaFor Respondent: Shri Anuj Kisnadwala
Section 40

TDS u/s 193C of the Incometax Act as the same is nothing but contractual payments. 50. The DR referred to the remand report sent by the AO that in case of any payment is made by the AO to its member, in such a case, the amount shall be disallowed. 51. The AR also submitted a written submission, which

ARNAV GRUH LTD,MUMBAI vs. ACIT CEN CIR 32, MUMBAI

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

ITA 5709/MUM/2015[2011-12]Status: DisposedITAT Mumbai05 Aug 2022AY 2011-12

Bench: Shri Aby T Varkey & Shri Gagan Goyalm/S Arnav Gruh Ltd. 6Th Floor, Akruti Trade Centre, Road No.7, Marol, Midc, Andheri (East), Mumbai-400093. Pan: Aaaca4900E ...... Appellant Vs. Acit, Central Circle-32, Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... Respondent Appellant By : None Respondent By : Sh. R. A. Dhyani, Sr. Dr Date Of Hearing : 12/05/2022 Date Of Pronouncement : 05/08/2022 Order Per Gagan Goyal, A.M:

For Appellant: NoneFor Respondent: Sh. R. A. Dhyani, Sr. DR
Section 142(1)Section 14ASection 57

TDS of Rs. 2,55,738/- which is allowable in view of Hon’ble ITAT decision in the case of DCIT Cir- 3(1) vs. Narayani Ispat Kolkata ITA No. 2127/Kol/2014 AY 2010-11 date of order 30.08.2017 and in the case DCIT Vs. Techno Electronics Ltd current tax online. ITA No. 2338/M/2016 Author Shri. Saktijit Dey Hon’ble Member