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18 results for “TDS”+ Section 182clear

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Key Topics

Section 143(3)22Section 913Section 201(1)12Section 19512Section 26312Section 14811Section 270A8Section 1478TDS8Disallowance

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE vs. M/S. ANSYS SOFTWARE PVT.LTD,, BENGALURU

In the result, appeal of the Revenue is dismissed

ITA 664/PUN/2018[2005-06]Status: DisposedITAT Pune26 Oct 2021AY 2005-06

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 664/Pun/2018 धनधाारण वषा / Assessment Year : 2005-06 The Deputy Commissioner Of Income Tax, Circle 1(1), Pune. .......अपीलाथी / Appellant बनाम / V/S. M/S. Ansys Software Pvt. Ltd. Kabra Excelsior, 3Rd Floor, #6A, 7Th Main, 1St Block, Kormangala, Bengaluru-560 034 Pan : Aadca1658E ……प्रत्यथी / Respondent Revenue By : Shri Divya Bajpai Assessee By : Shri V. Narendra Sharma

For Appellant: Shri V. Narendra SharmaFor Respondent: Shri Divya Bajpai
Section 143(3)Section 154Section 195Section 250Section 40

section 40(a)(i) of the Act which was inserted with effect from 01.04.2015. The balance TDS of Rs.6,84,327/- as against payment of Rs.45,62,182

8
Deduction8
Addition to Income7

GOKHALE CONSTRUCTIONS,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), PUNE, PUNE

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

ITA 1372/PUN/2023[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde
Section 133ASection 194Section 201Section 201(1)Section 45

section 194-IC of the IT Act as TDS @ 10% was not deducted on monetary consideration paid to the land owners as per the Joint Development Agreements for following projects:- (i) Project name: Swastishree (land owners names are Vidyadhar P. Dixit, Smt Kunda D. Dixit and Sh. Shridhar Pandurang Dixit). (ii) Project name: Sulabh Monali (land owner name: Shri Jayant

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. TETRA PAK INDIA PVT. LTD.,, PUNE

In the result, the appeal of assessee for assessment year

ITA 665/PUN/2016[2011-12]Status: DisposedITAT Pune23 Mar 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar
Section 143(3)

TDS u/s.195 on the amount of Rs.7,51,02,411/- paid to AB Tetra Pak Sweden on account of Provisions of IT Support Services on the ground that the said payment made by the assessee company was in the nature of royalties and hence, chargeable to tax in India. 3.2.2 The learned Assessing Officer / DRP erred in not appreciating that

TETRA PAK INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee for assessment year

ITA 635/PUN/2016[2011-12]Status: DisposedITAT Pune23 Mar 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar
Section 143(3)

TDS u/s.195 on the amount of Rs.7,51,02,411/- paid to AB Tetra Pak Sweden on account of Provisions of IT Support Services on the ground that the said payment made by the assessee company was in the nature of royalties and hence, chargeable to tax in India. 3.2.2 The learned Assessing Officer / DRP erred in not appreciating that

TETRA PAK INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of assessee for assessment year

ITA 521/PUN/2017[2012-13]Status: DisposedITAT Pune23 Mar 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar
Section 143(3)

TDS u/s.195 on the amount of Rs.7,51,02,411/- paid to AB Tetra Pak Sweden on account of Provisions of IT Support Services on the ground that the said payment made by the assessee company was in the nature of royalties and hence, chargeable to tax in India. 3.2.2 The learned Assessing Officer / DRP erred in not appreciating that

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1940/PUN/2024[2021-22]Status: DisposedITAT Pune26 Dec 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

182/-. Subsequently, the case was selected for complete scrutiny under CASS to examine the following issues: (i) Default in TDS (ii) Default in TDS & Disallowance for such default (iii) Refund claim (iv) Unsecured loan 2.1. Accordingly, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the I.T. Act, 1961, in response to which, the Authorised Representative

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1939/PUN/2024[2020-21]Status: DisposedITAT Pune26 Dec 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

182/-. Subsequently, the case was selected for complete scrutiny under CASS to examine the following issues: (i) Default in TDS (ii) Default in TDS & Disallowance for such default (iii) Refund claim (iv) Unsecured loan 2.1. Accordingly, the Assessing Officer issued statutory notices u/sec.143(2) and 142(1) of the I.T. Act, 1961, in response to which, the Authorised Representative

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 434/PUN/2016[2011-12]Status: DisposedITAT Pune12 Feb 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

182/- which had an effect of reducing the loss declared. The addition be deleted. 3. The appellant craves to leave, add/amend or alter any of the above grounds of appeal.” Identical grounds have been raised by the assessee in appeals for the assessment years 2009-10, 2010-11 and 2011-12. 4. Shri M.K. Kulkarni appearing on behalf of assessee

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 433/PUN/2016[2010-11]Status: DisposedITAT Pune12 Feb 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

182/- which had an effect of reducing the loss declared. The addition be deleted. 3. The appellant craves to leave, add/amend or alter any of the above grounds of appeal.” Identical grounds have been raised by the assessee in appeals for the assessment years 2009-10, 2010-11 and 2011-12. 4. Shri M.K. Kulkarni appearing on behalf of assessee

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 431/PUN/2016[2008-09]Status: DisposedITAT Pune12 Feb 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

182/- which had an effect of reducing the loss declared. The addition be deleted. 3. The appellant craves to leave, add/amend or alter any of the above grounds of appeal.” Identical grounds have been raised by the assessee in appeals for the assessment years 2009-10, 2010-11 and 2011-12. 4. Shri M.K. Kulkarni appearing on behalf of assessee

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 432/PUN/2016[2009-10]Status: DisposedITAT Pune12 Feb 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

182/- which had an effect of reducing the loss declared. The addition be deleted. 3. The appellant craves to leave, add/amend or alter any of the above grounds of appeal.” Identical grounds have been raised by the assessee in appeals for the assessment years 2009-10, 2010-11 and 2011-12. 4. Shri M.K. Kulkarni appearing on behalf of assessee

INDIA SOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DDIT (INT. TAX.)-I,, PUNE

In the result, appeal of the assessee for A

ITA 1711/PUN/2013[2010-11]Status: DisposedITAT Pune24 Jan 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1709 To 1712/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2008-09 To 2011-12 वष"

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 195Section 201Section 5(2)Section 9

TDS on the said remittances to the suppliers at USA/UK. On examination of the said agreements with the said suppliers, AO came to the conclusion that assessee has got right to sub- lease the said products. For example, the clauses of the agreement dated 15-06-2006 of the assessee with Process System Enterprise, UK are cited. As per Para

INDIA SOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DDIT (INT. TAX.)-I,, PUNE

In the result, appeal of the assessee for A

ITA 1709/PUN/2013[2008-09]Status: DisposedITAT Pune24 Jan 2018AY 2008-09

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1709 To 1712/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2008-09 To 2011-12 वष"

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 195Section 201Section 5(2)Section 9

TDS on the said remittances to the suppliers at USA/UK. On examination of the said agreements with the said suppliers, AO came to the conclusion that assessee has got right to sub- lease the said products. For example, the clauses of the agreement dated 15-06-2006 of the assessee with Process System Enterprise, UK are cited. As per Para

INDIA SOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DDIT (INT. TAX.)-I,, PUNE

In the result, appeal of the assessee for A

ITA 1712/PUN/2013[2011-12]Status: DisposedITAT Pune24 Jan 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1709 To 1712/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2008-09 To 2011-12 वष"

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 195Section 201Section 5(2)Section 9

TDS on the said remittances to the suppliers at USA/UK. On examination of the said agreements with the said suppliers, AO came to the conclusion that assessee has got right to sub- lease the said products. For example, the clauses of the agreement dated 15-06-2006 of the assessee with Process System Enterprise, UK are cited. As per Para

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

182: (2006) 284 ITR 323 (SC). 5. The order of the Assessing Officer may be restored and that of the CIT(A), NFAC, Delhi be vacated. 6. The appellant craves leave to add, amend or alter all or any of the grounds of appeal. 62. Grounds of appeal No.1 and 2 relate to the order

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

182: (2006) 284 ITR 323 (SC). 5. The order of the Assessing Officer may be restored and that of the CIT(A), NFAC, Delhi be vacated. 6. The appellant craves leave to add, amend or alter all or any of the grounds of appeal. 62. Grounds of appeal No.1 and 2 relate to the order

UJWAL FINE HOMES,PUNE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX -3, PUNE

In the result, appeal of the assessee is dismissed

ITA 491/PUN/2024[2018-19]Status: DisposedITAT Pune28 Nov 2024AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.491/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Ujwal Fine Homes, V The Principal High Bliss, S No.23, Dhayri S Commissioner Of Income Narhe Road, Pune – 411041. Tax, Pune -3, Pune. Pan; Aabfu7293E Appellant/ Assessee Respondent / Revenue Assessee By Shri C.H.Naniwadekar – Ar Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 21/11/2024 Date Of Pronouncement 28/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Principal Commissioner Of Income Tax, Pune-3, Pune U/Sec.263 Of The Income Tax Act, 1961; Dated 09.02.2024 For The A.Y.2018- 19. The Assessee Has Raised The Following Grounds Of Appeal : “1. In Issuing The Notice U/S 263 Of The Income-Tax Act, 1961 For Ay 2018-19

Section 142Section 143(3)Section 171Section 263

182/-. Copy of the order, demand notice and computation sheet generated from the system is being issued to the assessee.” 4.2 It can be seen that there is no discussion regarding the impugned issues of GST Input Credit and VAT written off in the impugned Assessment Order. We have studied the Notice u/s 142 which is at page

VATSALABAI KARBHARI DEORE,KALWAN vs. INCOME TAX OFFICER, WARD 1(5), NASHIK

In the result, the appeal filed by the assessee is allowed as per terms indicated above

ITA 2274/PUN/2025[2011 - 12]Status: DisposedITAT Pune20 Jan 2026

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2274/Pun/2025 Assessment Year : 2011-12

For Appellant: Shri Sanket JoshiFor Respondent: Smt. Sailee Dhole
Section 143(3)Section 147Section 148Section 40Section 68

TDS returns, proof of payment of challans, expenditure has been duly shown in the Tax Audit Report and also the assessee has made the total payment of interest to the registered NBFC which is also subjected to income tax provisions and the payment of interest made by the assessee is to the account of Tata Motors Finance Ltd. We therefore