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198 results for “TDS”+ Section 30clear

Sorted by relevance

Mumbai2,971 Delhi2,896 Bangalore1,406 Chennai972 Kolkata712 Ahmedabad531 Hyderabad516 Pune414 Jaipur331 Indore306 Cochin242 Chandigarh235 Karnataka221 Patna198 Raipur197 Surat137 Visakhapatnam125 Lucknow105 Nagpur100 Cuttack97 Rajkot96 Amritsar66 Ranchi52 Jodhpur48 Dehradun47 Guwahati42 Agra36 Telangana24 Panaji22 Allahabad18 Jabalpur17 SC17 Varanasi11 Kerala9 Calcutta7 Punjab & Haryana2 Orissa2 Uttarakhand2 Rajasthan2

Key Topics

TDS97 Section 153C4 Section 1534 Addition to Income3 Section 1322

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

30 percent of amount of Freight paid to the transporters who have given declaration for non-deduction of TDS in compliance of Section

Showing 1–20 of 198 · Page 1 of 10

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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

30,000/- each were paid to Shri Ranjan Kumar and Shri Gunjan Kumar, which did not exceed the amount specified for deduction of TDS u/s 194J. Hence, there was no liability to deduct any TDS on the said payments. As regards section

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

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

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed at ₹74,78,32,931/-. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide order dated 24.01.2024, dismissed the appeal

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

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

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed at ₹74,78,32,931/-. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide order dated 24.01.2024, dismissed the appeal

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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

ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed at ₹74,78,32,931/-. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide order dated 24.01.2024, dismissed the appeal

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed at ₹74,78,32,931/-. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide order dated 24.01.2024, dismissed the appeal

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

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

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed at ₹74,78,32,931/-. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide order dated 24.01.2024, dismissed the appeal

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

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

ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed at ₹74,78,32,931/-. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide order dated 24.01.2024, dismissed the appeal

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

MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI

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

ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR

Section 142(1)Section 147Section 148Section 250Section 44

30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed: * * * * * (3) The written down value of any asset of an eligible business shall be deemed to have been calculated as if the eligible assessee had claimed and had been

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, PATNA vs. YASHI FILMS PRIVATE LIMITED, PATNA

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

ITA 462/PAT/2024[2021-22]Status: DisposedITAT Patna28 Jan 2026AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 194JSection 250

section 194J of the Act and debited as expense in its ITR. The Ld. AO further observed that as per the tax audit report the assessee had paid 7,72,56,061/-towards PTS and an additional sum of Rs.2,69,08,000/- to M/s Enter 10 Television Pvt. Ltd. Due to the absence of any reply from the assessee

BBCPL-RCPL (JV),JAMUI vs. PCIT CENTRAL, PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 122/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

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

Section 127Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263

30 to 38 shall be deemed to have already been given full effect to and no further deduction under those sections shall be allowed. Further, assessee has received interest income of Rs. 25,09,727/- during the year. Hence, total from business of the assessee comes to Rs. 1,24,93,982/- (99,84,254 + 25,09,727). Considering

BBCPL-SKPL (JV),JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 124/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

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

Section 127Section 142(1)Section 143(2)Section 143(3)Section 263

TDS. Hence, Assessee cannot suppress its receipts. Hence, total receipt of the assessee for the year can be taken as base for the purpose of calculation of profits and gains from business of the assessee. In the absence of proper books of accounts, for the purpose of calculation of true and correct profits and gains from business of the assessee

BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 123/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

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

Section 133ASection 142(1)Section 143(2)Section 263

TDS. Hence, Assessee cannot suppress its receipts. Hence, total receipt of the assessee for the year can be taken as base for the purpose of calculation of profits and gains from business of the assessee. In the absence of proper books of accounts, for the purpose of calculation of true and correct profits and gains from business of the assessee

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

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

ITA 117/PAT/2022[2015-16]Status: DisposedITAT Patna25 Jan 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

30 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Vs. Jagdishpur Branch Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Behiya Bazar Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin

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

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

ITA 101/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

30 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Vs. Jagdishpur Branch Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Behiya Bazar Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin

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

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

ITA 102/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

30 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Vs. Jagdishpur Branch Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Behiya Bazar Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin

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

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

ITA 103/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

30 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Vs. Jagdishpur Branch Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Behiya Bazar Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin

DAKSHIN BIHAR GRAMIN BANK,AZIMABAD BANCH vs. ACIT, CPC, TDS, GHAZIABAD

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

ITA 105/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

30 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Vs. Jagdishpur Branch Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Behiya Bazar Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin

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

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

ITA 113/PAT/2022[2015-16]Status: DisposedITAT Patna25 Jan 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

30 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Vs. Jagdishpur Branch Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Behiya Bazar Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin