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.

56 results for “TDS”+ Section 90clear

Sorted by relevance

Mumbai1,607Delhi1,530Bangalore665Chennai505Kolkata400Ahmedabad312Cochin309Hyderabad302Indore187Jaipur178Raipur160Chandigarh145Pune125Karnataka123Surat74Cuttack71Visakhapatnam62Nagpur56Lucknow45Rajkot39Guwahati32Ranchi19Dehradun18Amritsar18Allahabad18Kerala17Agra15Telangana13Jodhpur12SC11Varanasi10Patna9Panaji5Punjab & Haryana2Calcutta2Jabalpur2

Key Topics

Section 200A49Section 201(1)48Section 143(3)45Section 20142TDS42Section 25036Deduction35Section 6832Section 194A30Condonation of Delay

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

90, (Trib.) (Kol.) iv) ACIT (TDS) v/s ACC Ltd., ITA no.651–652/Chd./2015, dated 29.10.2015 (Trib.) (Chd.). 3. Insofar as assessee’s cross objections are concerned, the learned Counsel for assessee submitted that since the issue involved in these cross objections is covered in favour of the assessee on merits, hence, he shall not be pressing the grounds raised

HASANTE BURHANIAH FIDAYYIAH TRUST,NAGPUR vs. INCOME TAX OFFICER (TDS) WARD-1, NAGPUR

In the result, assessee’s appeals for A

ITA 9/NAG/2022[2013-14]Status: Disposed

Showing 1–20 of 56 · Page 1 of 3

28
Addition to Income22
Section 69C20
ITAT Nagpur
28 Apr 2022
AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR
Section 200ASection 234ESection 250

TDS) ……………. Respondent Ward–1, Nagpur Assessee by : Shri K.P. Dewani, Advocate Revenue by : Shri Piyush Kolhe, CIT–DR Date of Hearing – 26.04.2022 Date of Order – 28/04/2022 O R D E R PER ARUN KHODPIA, A.M. The captioned appeals have been filed by the assessee trust challenging the orders of even date 29th September 2021, passed by the learned Commissioner

GURPALSINGH CHANANSINGH NAGRA,AKOLA vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 206/NAG/2023[2017-18]Status: DisposedITAT Nagpur06 May 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri S.G. GandhiFor Respondent: Shri Abhay Y. Marathe
Section 143(1)

90,557/- (on transportation contract) has been claimed in the computation of income (Part B-TTI) of the return. The appellant cannot claim the credit of TDS without showing the corresponding income in his return of income. Therefore, it is totally legal and justified on the part of the AO/CPC to add the receipt reflected in 26AS of the appellant

ASSISTANT COMISSIONER CENTRAL CIRCLE 1(3), NAGPUR vs. M/S SHRIGOPAL RAMESHKUMAR SALES PVT. LTD , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 135/NAG/2018[2015-2016]Status: DisposedITAT Nagpur21 Jan 2025AY 2015-2016

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke
Section 132Section 132(1)Section 139Section 69C

TDS provisions as well as applicability of section 40A(3) so as to warrant any disallowance under those heads as per law. 18. That with respect to the addition of ` 16,42,713, it is the submission of the assessee that the said amount pertains to payments made by farmers/agriculturist to the labourers directly for unloading charges without any recourse

YOGESH NANDALAL CHANDE,CHANDRAPUR vs. ITO WARD-1, CHANDRAPUR

In the result, appeal filed by the assessee is allowed

ITA 402/NAG/2024[2020-21]Status: DisposedITAT Nagpur23 Sept 2024AY 2020-21

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

For Appellant: Shri Sachin JaiswalFor Respondent: Shri Abhay Y. Marathe
Section 139(1)Section 143(1)Section 154Section 90

90 of the Act amounting to ` 6,99,334, (i.e., 14% of the tax paid outside India). Subsequently, intimation under section 143(1) of the Income Tax Act, 1961 ("the Act") received from Central Processing Centre, Bengaluru, wherein a demand of ` 26,54,950, was raised, the details of which are as under:– i) Granting short credit of TDS

AHSAAN QURESHI,NAGPUR vs. ACIT CIRCLE-2, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 323/NAG/2023[2009-10]Status: DisposedITAT Nagpur09 Sept 2024AY 2009-10

Bench: Shri V. Durga Rao

For Appellant: Shri Sandeep JainFor Respondent: Shri Abhay Y. Marathe
Section 194HSection 201(1)Section 40Section 40A(2)(b)Section 40a

TDS as per provisions of section 194H of the Act. The learned CIT(A) held that the in view of the amendment made in section 40a(ia) of the Act and in section 201(1) of the Act by Finance Act, 2012, has no retrospective effect and the case laws relied upon by the assessee are not relevant with

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 392/NAG/2022[2012-13]Status: DisposedITAT Nagpur28 Sept 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 391/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 387/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 386/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISISONER OF INCOME TAX, TDS, CIRICLE-51(10, NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 388/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 365/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 359/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 364/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 366/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 360/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 361/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 362/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 363/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest

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

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 389/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS provisions under the section. Information was collected from Zonal office as regards the branches paying/crediting interest to customers’ accounts, for an amount in excess of the basic exemption limit, without deduction of tax at source on receiving Form Nos.15G/15H. On perusal of such information, the AO noted four cases, as tabulated on page 4 of his order, where interest