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TDS97 Section 153C4 Section 1534 Addition to Income3 Section 1322

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

section 40(a)(ia) of the Act the AO has not disallowed the certain payments made towards freight charges are covered under the TDS provision , the TDS default is made by the assessee in respect of payment/credit given to resident on 30% of such expenditure should have been disallowed in the hands of the tax payer

ACIT, PATNA vs. CENTRAL CO-OPERATIVE BANK LTD,

In the result, the appeals of the department as well as the Cross

ITA 29/PAT/2015[2011-12]Status: Disposed

Showing 1–20 of 189 · Page 1 of 10

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

ACIT, PATNA vs. CENTRAL CO-OPERATIVE BANK LTD,

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

ACIT, PATNA vs. CENTRAL CO-OPERATIVE BANK LTD,

ACIT vs. M/S CENTRAL CO-OPERATIVE BANK LTD.,

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

DAKSHIN BIHAR GRAMIN BANK,BARE BHABUA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

DAKSHIN BIHAR GRAMIN BANK,BARE BHABUA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

DAKSHIN BIHAR GRAMIN BANK,UPHARA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

DAKSHIN BIHAR GRAMIN BANK,BARE BHABUA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

DAKSHIN BIHAR GRAMIN BANK,BARE BHABUA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD