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58 results for “TDS”+ Section 50clear

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Key Topics

Section 143(3)62Section 6837Addition to Income34Section 4032Section 234E30Section 153A28TDS28Section 14727Section 14826Disallowance

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

ITA 114/NAG/2023[2017-18]Status: DisposedITAT Nagpur15 May 2024AY 2017-18

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

For Appellant: Shri J.M. RanadeFor Respondent: Shri Abhay Y. Marathe
Section 194ASection 40

TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

Showing 1–20 of 58 · Page 1 of 3

26
Section 80I18
Deduction18
ITA 115/NAG/2023[2018-19]Status: DisposedITAT Nagpur15 May 2024AY 2018-19

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

For Appellant: Shri J.M. RanadeFor Respondent: Shri Abhay Y. Marathe
Section 194ASection 40

TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

ITA 113/NAG/2023[2016-17]Status: DisposedITAT Nagpur15 May 2024AY 2016-17

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

For Appellant: Shri J.M. RanadeFor Respondent: Shri Abhay Y. Marathe
Section 194ASection 40

TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 214/NAG/2019[2014-15 Q-3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 209/NAG/2019[2013-14-Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 216/NAG/2019[2015-16 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 213/NAG/2019[2014-15 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S RAJYAS SOFTWARE PRIVATE LIMITED ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 208/NAG/2019[214-15 (Q-4(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 215/NAG/2019[2014-15 Q-4 - 26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 217/NAG/2019[2015-16 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 210/NAG/2019[2013-14 Q3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 211/NAG/2019[2013-14 Q4-(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 212/NAG/2019[2014-15 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

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

50 lakh in respect to loan obtained from M/s. Abhilasha Shoppers Pvt. Ltd., under section 68 or under section 69A of the Act being illegal, invalid and bad in law. 8. In grounds no.6 & 7, the assessee has challenged disallowance of interest at ` 1,99,520. 9. Before us the learned Counsel, Shri Kishore P. Dewani, Advocate, appearing

M/S PYRAMID DEVELOPERS,NAGPUR vs. JOINT CIT RANGE 1, NAGPUR

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

ITA 343/NAG/2015[2011-12]Status: DisposedITAT Nagpur26 Oct 2018AY 2011-12

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Ajay SinghFor Respondent: Shri U.U. Kasar
Section 131Section 133ASection 40A(3)

TDS under section 194I of the Act, and also disallowed the amount of ` 2,57,530 towards advertisement expenses 6 M/s. Pyramid Developers M/s. Pyramid Arcade Pvt. Ltd. for failure to deduct tax at source under section 194C of the Act. Aggrieved by the assessment order passed by the Assessing Officer, the assessee preferred appeal before the first appellate authority

M/S INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 3/NAG/2024[2012-13]Status: DisposedITAT Nagpur23 Sept 2024AY 2012-13

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

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 201Section 201(1)Section 201(3)

50,39,500/- was paid to the NRI. As per the provisions of section 195 of the Act, the assessee is required to deduct tax at source on payments made to non-residents. In the instant case, the assessee required to deduct the tax at source on the sums chargeable to capital gains. The assessee has failed to deduct

INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1), NAGPUR

In the result, appeal filed by the assessee for A

ITA 4/NAG/2024[2013-14]Status: DisposedITAT Nagpur23 Sept 2024AY 2013-14

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

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 201Section 201(1)Section 201(3)

50,39,500/- was paid to the NRI. As per the provisions of section 195 of the Act, the assessee is required to deduct tax at source on payments made to non-residents. In the instant case, the assessee required to deduct the tax at source on the sums chargeable to capital gains. The assessee has failed to deduct

RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 182/NAG/2024[2019-20]Status: DisposedITAT Nagpur18 Nov 2024AY 2019-20

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

For Appellant: NoneFor Respondent: Shri Vijay Agrawal
Section 139Section 143Section 143(1)Section 194CSection 1aSection 234ASection 40

section 143 is bad in law. Further the Ld. AddI/JCIT (A) has erred in not adjudicating the issue. 5 That the Ld. AddI/JCIT (A) erred in holding that since the tax at source (TDS) on payment of Rs 2,06,50

GOPAL DENESHCHANDRA TULSHAN ,AKOLA vs. INCOME TAX OFFICER, WARD-3, AKOLA

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

ITA 201/NAG/2023[2006-07]Status: DisposedITAT Nagpur09 Sept 2024AY 2006-07

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 201(1)(b)Section 40Section 50

section 50(a)(ia), the break up of which is as under:– a) M/s. Kach Ghar, Akola (Prop. Sunil D. tulshan) ` 1,86,667 b) Sohanlal Ganeshlal Bilala ` 7,777 c) Vijay Oil Industries ` 8,783 –––––––– ` 2,03,227 ====== Gopal Dineshchandra Tulshan ITA no.201/Nag./2023 AO has disallowed the above interest expenditure, since this appellant has not deducted TDS

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), NAGPUR vs. M/S. FUELCO COAL INDIA LTD., NAGPUR

Appeal of the Revenue is dismissed

ITA 90/NAG/2022[2014-15]Status: DisposedITAT Nagpur14 Feb 2025AY 2014-15

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(2)Section 143(3)Section 36(1)(iii)Section 40Section 40aSection 68

50,000/- for non-deduction of TDS on professional fee paid to Advocate Shri Rahul Bhangade. The AR has referred to the second proviso to section