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744 results for “TDS”+ Deductionclear

Sorted by relevance

Mumbai5,658 Delhi5,403 Bangalore2,598 Chennai2,114 Kolkata1,631 Pune1,036 Patna744 Ahmedabad687 Hyderabad580 Karnataka474 Jaipur444 Indore373 Chandigarh352 Cochin310 Nagpur263 Raipur244 Lucknow160 Visakhapatnam143 Rajkot133 Surat129 Jodhpur108 Cuttack100 Ranchi82 Telangana68 Panaji64 Agra61 Amritsar59 Dehradun55 Guwahati47 Jabalpur41 SC25 Calcutta21 Allahabad19 Kerala17 Varanasi12 Himachal Pradesh6 Rajasthan6 J&K5 Punjab & Haryana5 Orissa4 Uttarakhand2 Gauhati1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

TDS99 Section 20112 Section 1548 Section 106 Section 2634 Section 194H4 Disallowance4 Section 1923 Section 1393 Addition to Income

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

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

ITA 205/PAT/2025[2014-15]Status: DisposedITAT Patna30 Jan 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 194(7)Section 194C(6)Section 250

deduction of TDS u/s 194J. Hence, there was no liability to deduct any TDS on the said payments. As regards

Showing 1–20 of 744 · Page 1 of 38

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Section 40A(3)2

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed

ITA 124/PAT/2020[2011-12]Status: DisposedITAT Patna08 Jan 2025AY 2011-12

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 250Section 32Section 32(1)

deducted TDS on the payments u/s 194H. Therefore, the AO proceeded to make disallowance of Rs. 9,05,981/- u/s 40(a) (ia) of the Income

DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

ITA 365/PAT/2025[2018-19]Status: DisposedITAT Patna19 Jan 2026AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 147Section 263Section 40

TDS deduction and the payment is more than the specified limit but no TDS was deducted and submitted that entire

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

ITA 1/PAT/2021[2012-13]Status: DisposedITAT Patna17 May 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

deduction would not be disallowed under section 40(a)(ia) on the ground that TDS was not deducted. The assessee

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

ITA 2/PAT/2021[2013-14]Status: DisposedITAT Patna17 May 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

deduction would not be disallowed under section 40(a)(ia) on the ground that TDS was not deducted. The assessee

ASHISH RANJAN,DARBHANGA vs. INCOME TAX OFFICER, DARBHANGA

In the result, the appeal of the assessee is allowed

ITA 160/PAT/2025[2024-25]Status: DisposedITAT Patna05 Jan 2026AY 2024-25

Section 143(1)Section 200

deducted TDS of Rs.8,48,953/-. There was default on the part of the\nemployer in remitting the TDS amount

MADHYA BIHAR GRAMIN BANK,PATNA vs. C.I.T. -1,

In the result, the appeal of the assessee is dismissed

ITA 23/PAT/2016[2011-12]Status: DisposedITAT Patna02 Jun 2023AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(3)Section 263

TDS found on the record. In other words, whether the assessee has deducted the TDS paid on the interest to its customers

PUNAM HISARIA,SITAMARHI vs. DC/AC, CIRCLE-03, DARBH, DARBH

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 80/PAT/2023[2017-18]Status: DisposedITAT Patna09 Jul 2024AY 2017-18

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.80/Pat/2023 Assessment Year: 2017-18 Punam Hisaria ………. Appellant (Pan: Abupa3945R)

Section 143(2)Section 143(3)Section 194Section 194CSection 194C(6)Section 194C(7)Section 250Section 40

deduction of TDS in compliance of Section 194C(6) but failed to file statement in Form 26Q as required U/s 194C

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

ITA 103/PAT/2023[2014-15]Status: DisposedITAT Patna15 Jan 2025AY 2014-15

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 194CSection 201(1)Section 250

deducted TDS only on the erection part of the contract, but failed to deduct tax at source on the supply

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

ITA 105/PAT/2023[2016-17]Status: DisposedITAT Patna15 Jan 2025AY 2016-17

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 194CSection 201(1)Section 250

deducted TDS only on the erection part of the contract, but failed to deduct tax at source on the supply

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

ITA 102/PAT/2023[2013-14]Status: DisposedITAT Patna15 Jan 2025AY 2013-14

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 194CSection 201(1)Section 250

deducted TDS only on the erection part of the contract, but failed to deduct tax at source on the supply

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

ITA 106/PAT/2023[2017-18]Status: DisposedITAT Patna15 Jan 2025AY 2017-18

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 194CSection 201(1)Section 250

deducted TDS only on the erection part of the contract, but failed to deduct tax at source on the supply

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

ITA 104/PAT/2023[2015-16]Status: DisposedITAT Patna15 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 194CSection 201(1)Section 250

deducted TDS only on the erection part of the contract, but failed to deduct tax at source on the supply

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

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

ITA 13/PAT/2019[2012-13]Status: DisposedITAT Patna23 Aug 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 139Section 192Section 201

deduct TDS and accordingly while making the payment of interest it did not deduct the TDS. It has been brought

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

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

ITA 12/PAT/2019[2011-12]Status: DisposedITAT Patna23 Aug 2023AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 139Section 192Section 201

deduct TDS and accordingly while making the payment of interest it did not deduct the TDS. It has been brought

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

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

ITA 14/PAT/2019[2013-14]Status: DisposedITAT Patna23 Aug 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 139Section 192Section 201

deduct TDS and accordingly while making the payment of interest it did not deduct the TDS. It has been brought

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 93/PAT/2021[2016-17]Status: DisposedITAT Patna14 Jan 2025AY 2016-17

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 91/PAT/2021[2014-15]Status: DisposedITAT Patna14 Jan 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 92/PAT/2021[2015-16]Status: DisposedITAT Patna14 Jan 2025AY 2015-16

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 94/PAT/2021[2017-18]Status: DisposedITAT Patna14 Jan 2025AY 2017-18

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation