BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

8 results for “TDS”+ Section 226(3)clear

Sorted by relevance

Delhi350Mumbai294Chennai188Karnataka168Bangalore132Kolkata94Raipur88Ahmedabad60Jaipur59Pune56Hyderabad52Dehradun31Indore30Chandigarh28Jodhpur23Cuttack16Cochin14Rajkot14Lucknow13Visakhapatnam10Amritsar9Nagpur8Surat6Jabalpur6Guwahati6Panaji5Patna4Kerala3SC3Agra2Telangana2Allahabad2Ranchi1Orissa1Varanasi1

Key Topics

Section 206C8Section 407TDS7Survey u/s 133A4Section 69A3Section 683Section 194C(6)3Section 201(1)2Addition to Income2

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. ULTRATECH CEMENT LTD UNIT AWARPUR CEMENT WORKS,

In the result, the appeal of the assessee is allowed

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

Section 194CSection 194C(6)Section 201

3) by Finance Act, 2005 to the effect that no deduction of TDS shall be made from any payment to a sub-contractor during the course of business of plying, hiring and leasing of goods carriage, if such sub-contractor is an individual who has not owned more than two goods carriage at any time during the previous year

RAVINDRA KHANDELWAL,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX - CIRCLE AKOLA , AKOLA

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

ITA 403/NAG/2023[2017-18]Status: Disposed
ITAT Nagpur
25 Oct 2024
AY 2017-18

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 36Section 68Section 69A

section 36)\(1)(iii) of the Act. 10. The Assessing Officer disallowed a part of the interest considering it as interest on capital not borrowed for the purpose of business on proportionate basis. The assessee had debited ` 34,15,880, on account of interest on unsecured loans of ` 1,81,14,226. The Assessing Officer considered 24.39 per 4 Ravindra

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

VIJAY ENGINEERING ENTERPRISES,NAGPUR vs. ITO, WD,-8(4), NAGPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 101/NAG/2010[2003-04]Status: DisposedITAT Nagpur18 Feb 2020AY 2003-04
For Appellant: Shri Abhay AgarwalFor Respondent: Shri Milind Bhusari
Section 143(3)Section 201(1)Section 271C

3) r.w.s. 144C of the Income-tax Act, 1961 (hereinafter also called `the Act’). The moot point is as to whether such a long delay deserves condonation. At this stage, it is relevant to note the judgment of the Hon’ble Bombay High Court in Vijay Vishin Meghani Vs. DCIT & Anr (2017) 398 ITR 250 (Bom) holding that none should

INCOME TAX OFFICER, WARD-3, AKOLA vs. M/S RAMDEVBABA CHARITABLE SOCIETY, AKOLA

In the result, both the appeals filed by the Revenue are dismissed

ITA 394/NAG/2017[2011-12]Status: DisposedITAT Nagpur09 Jun 2022AY 2011-12

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

For Appellant: Shri K.P Dewani, AdvocateFor Respondent: Shri Rajeev Benjwal, CIT
Section 201(1)Section 40

TDS been paid in AY 2012-13, while assessing appellant's income at Rs.6,79,36,450/- needs to be withdrawn by the AO while giving effect to this appeal order.” :• 2. During the course of hearing, the ld. DR is heard, who has relied on the findings of the Assessing Officer and submitted that the ld.CIT(A) has erred