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556 results for “TDS”+ Section 6clear

Sorted by relevance

Mumbai6,019 Delhi5,796 Bangalore2,808 Chennai2,471 Kolkata1,710 Pune1,140 Ahmedabad751 Hyderabad677 Cochin621 Patna556 Jaipur470 Indore420 Karnataka390 Raipur387 Nagpur340 Chandigarh322 Surat253 Visakhapatnam211 Rajkot199 Lucknow175 Cuttack130 Jodhpur108 Amritsar102 Dehradun94 Telangana68 Ranchi63 Guwahati60 Panaji58 Agra57 Jabalpur42 SC24 Calcutta19 Allahabad18 Kerala17 Varanasi11 Rajasthan9 Himachal Pradesh8 Punjab & Haryana5 Orissa4 Uttarakhand3 J&K3 A.K. SIKRI ROHINTON FALI NARIMAN1 Gauhati1 Bombay1

Key Topics

TDS97 Section 20112 Section 1548 Section 2638 Section 106 Section 143(3)5 Addition to Income5 Section 153C4 Section 1534 Section 194H

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

TDS as per Sub-section (6) of Section 194C and filing of statement in form No. 26Q as per the requirement

Showing 1–20 of 556 · Page 1 of 28

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4

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

TDS under section 194J and for the assessment year 2014-15, no such liability had arisen. The Ld. DR relied upon the order of the Ld. CIT(A) and requested that the same may be upheld. 6

RAVINDRA KUMAR,PATNA vs. ITO, WARD-4(5), PATNA

The appeal of the assessee is allowed for statistical purposes

ITA 474/PAT/2022[2017-18]Status: DisposedITAT Patna20 Mar 2024AY 2017-18

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

Section 143Section 143(1)

TDS were deducted on individual PAN, therefore, the assessee had filed statement of deduction of tax on individual pan. The return of the appellant was processed by CPC and 2 Assessment Year: 2017-2018 Rabindra Kumar order under section 143 (1) (a) Was passed. In the intimation, the whole of the contract receipt were taken as income under other source

INDIAN PAC CONSULTING PRIVATE LIMITED,PATNA vs. PCIT, PATNA-1, PATNA

In the result, the appeal of the assessee is dismissed

ITA 32/PAT/2022[2017-18]Status: DisposedITAT Patna05 Jul 2024AY 2017-18

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

Section 143(1)Section 144ASection 194CSection 263

TDS i.e. deducted under sections 194C and 194A has been worked out at Rs.58,46,788/- on the total receipt of Rs.29,04,67,871/-. But in the Profit & Loss Account, the assessee had shown the short receipt namely against the aggregate receipt of Rs.29,00,00,000/-, it has shown the receipts of Rs.28,69,52,174/-. This

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

ITA 405/PAT/2024[2016-17]Status: DisposedITAT Patna24 Apr 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 405/Pat/2024 Assessment Year: 2016-2017 Pioneer Education Society,……….…….....……Appellant C-310/311, Unitech Business Zone Nirvana Country, South City-Ii, Sector-50, Haryana, Pin Code No.122018 [Pan:Aadap0174C] -Vs.- Income Tax Officer,……………………………….Respondent Ward-1(1), Patna, Lok Nayak Jai Prakash Bhawan, New Dak Bunglow, Patna-800001, Bihar Appearances By: Shri Yatin Sharma, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 21, 2025 Date Of Pronouncing The Order: April 24, 2025 O R D E R

Section 133(6)Section 142(1)Section 143(2)Section 271(1)(b)Section 68

6) on 04.12.2018, therefore, the unsecured loan against the name of ESL as appearing in the books of account of the assessee during the year amounting to Rs.3,97,35,320/- was treated as unexplained cash credits under section 68 of the Act and added to the total income of the assessee. Therefore, the total addition comes to Rs.4

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

6 of 2009); and (ii) who has not claimed deduction under any of the sections 10A, 10AA, 10B, 10BAor deduction under any provisions of Chapter VIA under the heading ”C. - Deductions in respect of certain incomes” in the relevant assessment year; (b) “eligible business” means,— (i) any business except the business of plying, hiring or leasing goods carriages referred

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

TDS under section 194H of the Income Tax Act. The assessee has submitted that as far as payment of Rs.3,38,970/- is concerned, this payment was made to Dr. Sitasaran Singh, who has already filed his return of income-tax and paid the taxes on the receipts from the assessee. The assessee has annexed copy of the letter

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

TDS under section 194H of the Income Tax Act. The assessee has submitted that as far as payment of Rs.3,38,970/- is concerned, this payment was made to Dr. Sitasaran Singh, who has already filed his return of income-tax and paid the taxes on the receipts from the assessee. The assessee has annexed copy of the letter

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

DINESH KUMAR,PATNA vs. ITO WARD (5), PATNA

The appeal of the assessee is allowed for statistical purposes

ITA 427/PAT/2024[2016-17]Status: DisposedITAT Patna28 Jan 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.427/Pat/2024 Assessment Year: 2016-17 Dinesh Kumar……………………….....…..…………………....Appellant C/O Bhurendra Prasad, Near B D Public School, Buddha Colony, Patna – 800001. [Pan: Bxbpk1456M] Vs. Ito, Ward-5, Patna…………. ….…….…............................…..…..... Respondent Appearances By: Shri Shailendra Sinha, Ar Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 27, 2025 Date Of Pronouncing The Order : January 28, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.03.2024 Of The Commissioner Of Income Tax (Appeals), Jaipur [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2016-17 By Showing Total Income Of Rs.2,71,810/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass Followed By Notices Issued U/S 143(2) & 142(1) Of The Act. The Assessing Officer Asked The Assessee To Produce Books Of Accounts, Ledger, Cash Book Etc. Before Him But The Assessee Did Not Comply. Accordingly, The Assessing Officer After Verification Of Return Of Income Found That The Assessee Had Filed Balance Sheet Showing Gross Total Income Of Rs.36,00,712/- & The Assessee Incurred Miscellaneous

Section 143(2)Section 194Section 249(3)Section 250

section 194, Rs.4025927/- on which TDS was deducted. As the assessee was shown gross receipts of Rs.3600712/-, therefore, the difference of Rs.425212/- was treated as income from business and profession. The Assessing Officer also disallowed the unsecured loan of Rs.1445600/- and treated the same as income from other sources. Further, the Assessing Officer denied the claim under chapter

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

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

ITA 243/PAT/2022[2013-14]Status: DisposedITAT Patna30 Jan 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

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

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

ITA 211/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

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

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

ITA 240/PAT/2022[2013-14]Status: DisposedITAT Patna30 Jan 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

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

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

ITA 239/PAT/2022[2013-14]Status: DisposedITAT Patna30 Jan 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

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

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

ITA 241/PAT/2022[2013-14]Status: DisposedITAT Patna30 Jan 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

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

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

ITA 242/PAT/2022[2013-14]Status: DisposedITAT Patna30 Jan 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

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

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

ITA 244/PAT/2022[2013-14]Status: DisposedITAT Patna30 Jan 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

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

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

ITA 208/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

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

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

ITA 207/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein

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

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

ITA 209/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein