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3 results for “TDS”+ Section 50Cclear

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Mumbai85Delhi51Bangalore17Jaipur11Chennai11Ahmedabad9Guwahati9Kolkata8Lucknow5Surat4Pune3Nagpur3Agra3Visakhapatnam2Indore2Jabalpur1Patna1Hyderabad1Raipur1Dehradun1Calcutta1

Key Topics

Section 143(3)4Section 2633Section 36(1)(va)3Section 2742Section 270A2Section 43C2Addition to Income2

M/S KIRAN SANRAN ASSOCIATES,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

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

ITA 791/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2024AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

For Appellant: Shri Naveen RanderFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 2Section 263Section 28Section 36(1)(va)Section 43BSection 43C

50C reads as follows "Without prejudice to the provisions of sub-section (1), where (a) The assesses claims before any Assessing Officer that the value adopted or assessed or assessable by the stamp valuation authority under sub-section (1) exceeds the fair market value of the property as on the date of transfer, (b) the value so adopted or assessed

AAM INDIA MANUFACTURING CORPORATION PRIVATE LIMITED,AHMEDNAGAR vs. INCOME TAX OFFICER, WARD 1, AHMEDNAGAR

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

ITA 1205/PUN/2025[2020-21]Status: DisposedITAT Pune31 Oct 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Saurabh KulkarniFor Respondent: Shri Amol Khairnar
Section 139(1)Section 143(1)Section 270ASection 274Section 41(1)

TDS credit of INR 2,56,500 which is clearly visible in Form 26AS for the subject assessment year Initiation of penalty proceedings under section 274 read with section 270A the Act 15. Erred in upholding the initiation of penalty proceedings by the AO as outlined above under section 274 in conjunction with section 270A of the Act. Any consequential

BHANDARI ASSOCIATES,PUNE vs. PR. COMMISSIONER OF INCOME TAX 2, PUNE, PUNE

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

ITA 1227/PUN/2024[2018-19]Status: DisposedITAT Pune14 Aug 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: Shri Suhas P Bora and Ms. Sampada S IngaleFor Respondent: Shri Amol Khairnar, CIT-DR
Section 133(6)Section 143(2)Section 143(3)Section 263

TDS other than salary is Rs.57,70,151/- whereas as per Form 26Q you have deposited Rs.57,59,489/- Please clarify. 7. As per form 3CD, Col.17, Sale of TDR is less than value adopted by State Govt. authority referred to in Section 50C