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6 results for “TDS”+ Section 173(1)clear

Sorted by relevance

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Key Topics

Disallowance6Addition to Income6Section 143(3)5Section 405Section 1954Section 37(1)4Penalty4TDS4Section 682

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

In the result, appeal filed by the assessee, in ITA No

ITA 225/RJT/2024[2015-2016]Status: DisposedITAT Rajkot13 Feb 2025AY 2015-2016

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

ITA 226/RJT/2024[2018-2019]Status: DisposedITAT Rajkot13 Feb 2025AY 2018-2019

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 284/RJT/2024[2016-17]Status: DisposedITAT Rajkot13 Feb 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 353/RJT/2024[2017-18]Status: DisposedITAT Rajkot13 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different

THE ACIT GANDHIDHAM CIRCLE, GANDHIDHAM vs. SOFTEL MACHINES LIMITED , GANDHIDHAM ( KUTCH)

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

ITA 175/RJT/2023[2016-17]Status: DisposedITAT Rajkot30 Sept 2025AY 2016-17

Bench: DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Pungalia, Ld. CIT-DR
Section 143(3)Section 250Section 43BSection 68

section 43B, payments, BIFR letter, TDS payments etc. In fact, the assessee could not have filed these details without show-cause notice (dated 13/12/2018). So, accepting assessee's submission that it has filed everything before the assessing officer on 5/5/2018 is beyond imagination. As per the screen shot of e-Filing portal submitted by the assessee, the assessee has filed

THE ACIT, CIRCLE-1,, JAMNAGAR vs. M/S. SENOR METALS PVT. LTD., JAMNAGAR

In the results the appeal of the revenue is dismissed

ITA 260/RJT/2015[2011-12]Status: DisposedITAT Rajkot01 Feb 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Suchitra Raghunath Kambleआयकर अपील सं./Ita No. 260/Rjt/2015 िनधा"रण वष"/Asstt. Year:2011-12

For Appellant: Shri Dushyant Maharshi, A.RFor Respondent: Shri Ajay Pratap Singh, C.I.T.D.R
Section 36Section 40Section 43(5)

173 B Copper 31-Aug-10 255 388.80 7,91,69,191 8,57,65,028 (65,95,837) c Copper 30-Nov-10 195 239.19 6,72,73,511 7,43,67,554 (70,94,043) D Copper 28-Feb-11 195 309.69 7,50,58,176 8.19,79,890 (69,21,714) E Zinc