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317 results for “TDS”+ Section 2(14)clear

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Key Topics

Section 80P(2)116TDS67Addition to Income54Section 143(3)51Disallowance48Deduction38Section 15436Section 25034Section 200A30Section 234E

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well

Showing 1–20 of 317 · Page 1 of 16

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30
Limitation/Time-bar30
Natural Justice29

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)

14. On perusal of the reports by the Ld. AOs, as we observed, it is contended by the revenue that the present case was assessed by the Ld. AO i.e., Addl. CIT, Range-1, Raipur in accordance with CBDT’s Instruction No. 06/2009, which is part of their report extracted (supra). According to which targets of disposal of cases

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 126/RPR/2023[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 123/RPR/2023[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 122/RPR/2023[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 124/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 214/RPR/2022[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 244/RPR/2022[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 120/RPR/2023[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 12/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 121/RPR/2023[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 211/RPR/2022[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 208/RPR/2022[2012-13]Status: DisposedITAT Raipur21 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 210/RPR/2022[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 209/RPR/2022[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 243/RPR/2022[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 213/RPR/2022[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 207/RPR/2022[2011-12]Status: DisposedITAT Raipur21 Jul 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 245/RPR/2022[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 10/RPR/2023[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C