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6 results for “TDS”+ Section 164(1)clear

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Key Topics

Section 206C8Section 687Section 1486TDS5Survey u/s 133A4Section 143(3)2Section 1442Section 69A2Section 36(1)(iii)2Section 234A

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 375/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 142(1)Section 143Section 144BSection 68

TDS No. Deducted 1 Amarchand Omprakash Kasat 4,200 - 2 Arihant Corporation 30,667 3,067 3 Ashok Bharatlal Agrawal 1,100 - 4 Ashok Bharatlal Agrawal (HUF) 11,025 1,103 5 Baba Accosiates 1,07,000 10,700 6 Bilala Refinaries 1,02,000 10,200 7 Chandadevi B Khandelwal 73,608 7,361 8 Chetan Ashok Agrawal

2
Addition to Income2

BULDANA URBAN CO OP CREDIT SOCIETY LTD AND NATIONAL BUILDING CONSTRUCTION(JV),BULDHANA vs. I.T.O. (TDS)1(2), AKOLA

In the result, all the appeals filed by the assessee stand allowed

ITA 176/NAG/2015[2009-10]Status: DisposedITAT Nagpur13 Jul 2018AY 2009-10

Bench: Shri Jason P Boaz, Hon’Ble & Shri Sandeep Gosain, Hon’Ble

Section 206C

TDS, V/s. National Building Akola Construction (JV) Hutatma, Gore Path, Buldana [PAN no.AAABB 0753 D] अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri P.R. Gandhi, AR ""यथ" क" ओर से/By Respondent Shri Gitesh Kumar, SR–DR सुनवाई क" तार"ख/Date of Hearing 11–07–2018 घोषणा क" तार"ख/Date of Pronouncement

BULDANA URBAN CO-OP CREDIT SOCIETY LTD.AND NATIONAL BUILDING CONSTRAUCTION (J.V). ,BULDHANA vs. INCOME TAX OFFICER TDS WARD 1(2), AKOLA

In the result, all the appeals filed by the assessee stand allowed

ITA 164/NAG/2018[2010-11]Status: DisposedITAT Nagpur13 Jul 2018AY 2010-11

Bench: Shri Jason P Boaz, Hon’Ble & Shri Sandeep Gosain, Hon’Ble

Section 206C

TDS, V/s. National Building Akola Construction (JV) Hutatma, Gore Path, Buldana [PAN no.AAABB 0753 D] अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri P.R. Gandhi, AR ""यथ" क" ओर से/By Respondent Shri Gitesh Kumar, SR–DR सुनवाई क" तार"ख/Date of Hearing 11–07–2018 घोषणा क" तार"ख/Date of Pronouncement

BULDANA URBAN CO-OP CREDIT SOCIETY LIMITD AND NATIONAL BUILDING CONSTRUCTION (J.V),BULDANA vs. INCOME TAX OFFICER , TDS WARD 1(2), AKOLA

In the result, all the appeals filed by the assessee stand allowed

ITA 165/NAG/2018[2011-2012]Status: DisposedITAT Nagpur11 Jul 2018AY 2011-2012

Bench: Shri Jason P Boaz, Hon’Ble & Shri Sandeep Gosain, Hon’Ble

Section 206C

TDS, V/s. National Building Akola Construction (JV) Hutatma, Gore Path, Buldana [PAN no.AAABB 0753 D] अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri P.R. Gandhi, AR ""यथ" क" ओर से/By Respondent Shri Gitesh Kumar, SR–DR सुनवाई क" तार"ख/Date of Hearing 11–07–2018 घोषणा क" तार"ख/Date of Pronouncement

BULDANA URBAN CO-OP CREDIT SOCIETY LIMITD AND NATIONAL BUILDING CONSTRUCTION (J.V),BULDANA vs. INCOME TAX OFFICER , TDS WARD 1(2), AKOLA

In the result, all the appeals filed by the assessee stand allowed

ITA 166/NAG/2018[2012-2013]Status: DisposedITAT Nagpur11 Jul 2018AY 2012-2013

Bench: Shri Jason P Boaz, Hon’Ble & Shri Sandeep Gosain, Hon’Ble

Section 206C

TDS, V/s. National Building Akola Construction (JV) Hutatma, Gore Path, Buldana [PAN no.AAABB 0753 D] अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri P.R. Gandhi, AR ""यथ" क" ओर से/By Respondent Shri Gitesh Kumar, SR–DR सुनवाई क" तार"ख/Date of Hearing 11–07–2018 घोषणा क" तार"ख/Date of Pronouncement

CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

TDS deducted and loan amount repaid. Onus to explain receipt of loan u/s 68 or u/s 69A has been satisfactorily discharged. No enquiry made by A.O. before making addition. Reliance on : i) (1963) 49 ITR 723 (Bom) Orient Trading Co. Ltd. vs. CIT (P- 154 – 163) (54) ii) (2014) 366 ITR 232 (P&H) CIT vs. Varinder Rawlley (P- 164