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41 results for “TDS”+ Section 92clear

Sorted by relevance

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Key Topics

Section 143(3)51Section 234E37TDS27Section 153A24Section 6824Addition to Income22Disallowance19Section 80I18Deduction18Section 147

DR AMBEDKAR INSTITUTE OF SOCIAL WORK,NAGPUR MAHARASHTRA vs. ITO WARD-1, NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 57/NAG/2025[2013-14]Status: DisposedITAT Nagpur21 Mar 2025AY 2013-14

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

For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234Section 234E

92 (Mad). Wherein the above two contradictory decisions were considered and it was held that section 234E is the substantive provision and late filing fee could be levied without any further provisions in section 200A. (The decision is in favor of Revenue) 2. There is a settled law that where there is a difference of opinion between different High Courts

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

Showing 1–20 of 41 · Page 1 of 3

13
Section 200A11
Section 143(2)8

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

92-95 371/NAG/2019 M/s. Maharashtra ACIT, 2015-16 Q1 24Q To Panchayat Samiti, CPC-TDS, 2015-16 Q2 24Q 374/NAG/2019 Bhandara – 441904 Ghaziabad 2015-16 Q3 24Q 2015-16 Q4 24Q TAN: NGPMO3909D 96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad

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

92-95 371/NAG/2019 M/s. Maharashtra ACIT, 2015-16 Q1 24Q To Panchayat Samiti, CPC-TDS, 2015-16 Q2 24Q 374/NAG/2019 Bhandara – 441904 Ghaziabad 2015-16 Q3 24Q 2015-16 Q4 24Q TAN: NGPMO3909D 96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad

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

92-95 371/NAG/2019 M/s. Maharashtra ACIT, 2015-16 Q1 24Q To Panchayat Samiti, CPC-TDS, 2015-16 Q2 24Q 374/NAG/2019 Bhandara – 441904 Ghaziabad 2015-16 Q3 24Q 2015-16 Q4 24Q TAN: NGPMO3909D 96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad

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

92-95 371/NAG/2019 M/s. Maharashtra ACIT, 2015-16 Q1 24Q To Panchayat Samiti, CPC-TDS, 2015-16 Q2 24Q 374/NAG/2019 Bhandara – 441904 Ghaziabad 2015-16 Q3 24Q 2015-16 Q4 24Q TAN: NGPMO3909D 96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad

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

92-95 371/NAG/2019 M/s. Maharashtra ACIT, 2015-16 Q1 24Q To Panchayat Samiti, CPC-TDS, 2015-16 Q2 24Q 374/NAG/2019 Bhandara – 441904 Ghaziabad 2015-16 Q3 24Q 2015-16 Q4 24Q TAN: NGPMO3909D 96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad

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

92-95 371/NAG/2019 M/s. Maharashtra ACIT, 2015-16 Q1 24Q To Panchayat Samiti, CPC-TDS, 2015-16 Q2 24Q 374/NAG/2019 Bhandara – 441904 Ghaziabad 2015-16 Q3 24Q 2015-16 Q4 24Q TAN: NGPMO3909D 96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad

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

92-95 371/NAG/2019 M/s. Maharashtra ACIT, 2015-16 Q1 24Q To Panchayat Samiti, CPC-TDS, 2015-16 Q2 24Q 374/NAG/2019 Bhandara – 441904 Ghaziabad 2015-16 Q3 24Q 2015-16 Q4 24Q TAN: NGPMO3909D 96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad

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

92-95 371/NAG/2019 M/s. Maharashtra ACIT, 2015-16 Q1 24Q To Panchayat Samiti, CPC-TDS, 2015-16 Q2 24Q 374/NAG/2019 Bhandara – 441904 Ghaziabad 2015-16 Q3 24Q 2015-16 Q4 24Q TAN: NGPMO3909D 96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad

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

92-95 371/NAG/2019 M/s. Maharashtra ACIT, 2015-16 Q1 24Q To Panchayat Samiti, CPC-TDS, 2015-16 Q2 24Q 374/NAG/2019 Bhandara – 441904 Ghaziabad 2015-16 Q3 24Q 2015-16 Q4 24Q TAN: NGPMO3909D 96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad

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

92-95 371/NAG/2019 M/s. Maharashtra ACIT, 2015-16 Q1 24Q To Panchayat Samiti, CPC-TDS, 2015-16 Q2 24Q 374/NAG/2019 Bhandara – 441904 Ghaziabad 2015-16 Q3 24Q 2015-16 Q4 24Q TAN: NGPMO3909D 96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad

INCOME TAX OFFICER WARD-7(2), NAGPUR vs. M/S SHIVPRAKASH RAJNARAYAN MISHRA(HUF), NAGPUR

In the result, Revenue’s appeal is dismissed and assessee’s

ITA 238/NAG/2012[2008-09]Status: DisposedITAT Nagpur25 Oct 2018AY 2008-09

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Rajendra Gupta a/wFor Respondent: Shri U.U. Kasar
Section 194C

92,600. The case was selected for scrutiny. During the course of assessment proceedings, the Assessing Officer noticed that the assessee has claimed TDS credit of ` 2,48,484, against gross total receipts of ` 9,49,680 and claimed refund of ` 2,35,590. In order to ascertain the correctness of claim of refund of TDS claimed, the Assessing Officer

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

ASSISTANT COMMISSIONER OF INCOME TAX AKOLA CIRCLE , AKOLA vs. AKOLA URBAN CO-OPRATIVE BANK LTD , AKOLA

In the result, appeal filed by the Revenue is dismissed

ITA 119/NAG/2020[2015-16]Status: DisposedITAT Nagpur25 Oct 2024AY 2015-16

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

For Appellant: Shri Dharan Gandhi a/wFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 36(1)(viia)Section 40

92,389, being 30% of ` 46,41,297, on which TDS was not deducted. Such disallowance was made under section

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

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section