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84 results for “TDS”+ Section 28clear

Sorted by relevance

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Key Topics

Section 194A78Section 201(1)62Deduction56TDS53Section 143(3)52Section 25045Exemption45Limitation/Time-bar41Section 20139Condonation of Delay

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

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

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya
Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

28. After drawing an analogy between the pre-amended proviso between Clause (2) and Clause (3) of section 194C(3) and the present amended section 194C(6) and 194C(7), Learned AR submitted that even on earlier occasions when the declaration obtained in Form 15I ( requirement similar to the PAN particulars under Sec. 194C(6)) obtained from the Transporter under

Showing 1–20 of 84 · Page 1 of 5

39
Section 6832
Addition to Income31

BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

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

ITA 111/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

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

28 Bank of India 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS

BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD

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

ITA 104/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

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

28 Bank of India 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

TDS is deducted. It is seen that the assessee has not filed his return of income for AY 2015-16. The above transactions, total to amount Rs.1,32,51,842/- remain unexplained and there is escapement of income in absence of return of income filed. Thus income from above transaction has not been offered

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 569/NAG/2024[2022-23]Status: DisposedITAT Nagpur10 Feb 2025AY 2022-23

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

TDS is deducted. It is seen that the assessee has not filed his return of income for AY 2015-16. The above transactions, total to amount Rs.1,32,51,842/- remain unexplained and there is escapement of income in absence of return of income filed. Thus income from above transaction has not been offered

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

TDS is deducted. It is seen that the assessee has not filed his return of income for AY 2015-16. The above transactions, total to amount Rs.1,32,51,842/- remain unexplained and there is escapement of income in absence of return of income filed. Thus income from above transaction has not been offered

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal filed by the Revenue for the assessment year

ITA 390/NAG/2019[2012-13]Status: HeardITAT Nagpur27 Nov 2024AY 2012-13

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 139(1)Section 143(1)Section 143(2)Section 80PSection 80P(2)

TDS, details of Bank Accounts and details of various other expenses, etc. The appellant through his AR explained the case from time to time. From the documents submitted and 4 The Nirmal Ujwal Credit Co–operative Society Ltd. A.Y. 2012–13 explanations provided by the appellant, the AO notices that the appellant had earned interest income from Fixed Deposits with

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: DisposedITAT Nagpur25 Oct 2024AY 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

28 June 2019 as annexure C.3 Notice under section 143(2) dated 29 September 2019 as annexure C.4 7 Ravindra Madanlal Khandelwal ITA no.403/Nag./2023 Show cause notice dated 29 November 2019 as annexure C.5 1.5 We most humbly wish to submit that the AO has not asked for the details of credit entries as per the two bank statements

YASH TRAVELS AND TOURS PRIVATE LIMITED,NAGPUR vs. THE INCOME TAX OFFICER WARD - 2(2) NAGPUR, NAGPUR

In the result, the grounds of appeal raised by the assessee are

ITA 481/NAG/2025[2023-2024]Status: DisposedITAT Nagpur26 Mar 2026AY 2023-2024

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy(Physical Hearing) Yash Travels & Tours Pvt. Ltd. Ito, Ward–2(2), Nagpur F–5, Shrdha House, Vs Aayakar Bhawan, Civil Lines, Kingsway, Nagpur–4440001. Nagpur–440001. [Pan: Aaacy3931D] Appellant / Assessee Respondent / Revenue

Section 10(37)Section 234ASection 254(1)Section 96

TDS is made, is clearly discernible at page No. 56 of PB (copy of Form-26 AS). However, the amount of original compensation of Rs. 13.08 Crore was treated as income from ‘other sources’. The treatment of such amount of compensation as income from ‘other sources’ is erroneous. We find that CBDT in its Circular No.36 of 2016 directed that

PREMJEET SINGH,DABHA NAGPUR vs. ITO WARD 5(3), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 521/NAG/2024[AY 2020-2021]Status: DisposedITAT Nagpur26 Dec 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 10Section 10(14)Section 10(14)(i)Section 10(14)(ii)Section 143(2)Section 147Section 270A

TDS has been already deducted." 4. The Assessing Officer, considering the submissions of the assessee, issued show cause notice proposing additions of ` 1,85,210 and ` 4,98,040 3 Premjeet Singh aggregating to ` 6,83,250. In response, the assessee agreed to the proposed variation. Hence, the Assessing Officer disallowed the above expenses of ` 6,83,250, which

DCIT-CC-1(3), NAGPUR, NAGPUR vs. R.B.S.D. AND F.N. DAS(EXPORT FIRM), VIZIANAGRAM

In the result, appeal filed by the Revenue is dismissed

ITA 234/NAG/2023[2020-21]Status: DisposedITAT Nagpur25 Oct 2024AY 2020-21

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 132Section 139(1)Section 142(1)Section 143(2)Section 37(1)Section 69C

28,680/- made under section 69C of IT Act by disallowing brokerage and commission paid to Sri DVN Divya. During assessment proceedings appellant has submitted copy f bills issued by Sri DVN Divya, his ledger account in the books of appellant, bank statement showing payments made to him, copy of form 16A downloaded from Traces site with his PAN, complete

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER INCOME TAX(TDS),CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 273/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

28 338/Nag/2022 Bank of India, JCIT (OSD),TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, (TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 280/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

28 338/Nag/2022 Bank of India, JCIT (OSD),TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME , CIRCLE-51(1), NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 320/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

28 338/Nag/2022 Bank of India, JCIT (OSD),TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-51 (1), NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 319/NAG/2022[2014-2015]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-2015

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

28 338/Nag/2022 Bank of India, JCIT (OSD),TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 281/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

28 338/Nag/2022 Bank of India, JCIT (OSD),TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, (TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 282/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

28 338/Nag/2022 Bank of India, JCIT (OSD),TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INDIA (TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 283/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

28 338/Nag/2022 Bank of India, JCIT (OSD),TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, (TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 276/NAG/2022[2012-2013]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-2013

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

28 338/Nag/2022 Bank of India, JCIT (OSD),TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-51(1), NAGPUR

In the result, all the appeals are partly allowed in above terms

ITA 321/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

28 338/Nag/2022 Bank of India, JCIT (OSD),TDS, 2012-13 R.T. Road Branch Circle-1, Nagpur 29 339/Nag/2022 Bank of India, -do- 2013-14 Kamleshwar Branch 30 340/Nag/2022 Bank of India, -do- 2013-14 Saoner Branch 31 341/Nag/2022 Bank of India, -do- 2014-15 Saoner Branch 32 342/Nag/2022 Bank of India, -do- 2013-14 Parsheoni Branch 33 343/Nag/2022 Bank