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85 results for “TDS”+ Disallowanceclear

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Key Topics

Disallowance60 Section 4047 Addition to Income47 Section 143(3)40 TDS39 Depreciation34 Deduction33 Section 194C29 Section 14A29 Section 80I

SRI KRISHNA NUTRITIONS INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeals of the assessee are allowed

ITA 261/RAN/2023[2014-2015]Status: DisposedITAT Ranchi09 Jun 2025AY 2014-2015

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 194CSection 40

disallowance was not permissible for non-deduction of TDS and had restricted the disallowance to 30%. It was the submission

SRI KRISHNA NUTRITIONS INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeals of the assessee are allowed

ITA 263/RAN/2023[2016-2017]Status: DisposedITAT Ranchi09 Jun 2025AY 2016-2017

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Showing 1–20 of 85 · Page 1 of 5

28

Section 194CSection 40

disallowance was not permissible for non-deduction of TDS and had restricted the disallowance to 30%. It was the submission

SRI KRISHNA NUTRITIONS INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeals of the assessee are allowed

ITA 262/RAN/2023[2015-2016]Status: DisposedITAT Ranchi09 Jun 2025AY 2015-2016

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 194CSection 40

disallowance was not permissible for non-deduction of TDS and had restricted the disallowance to 30%. It was the submission

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COKING COAL LTD, DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

ITA 298/RAN/2017[08-09]Status: DisposedITAT Ranchi31 Mar 2023

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 31(1)Section 32(1)Section 32(2)

TDS was deducted. Disallowance u/s 40(a)(ia) is not called for. As such, disallowance made by ld. CIT(A) for Rs. 22,53,48,000/- is unjustified

M/S BHARAT COOKING COAL LIMITED ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

ITA 290/RAN/2017[08-09]Status: DisposedITAT Ranchi31 Mar 2023

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 31(1)Section 32(1)Section 32(2)

TDS was deducted. Disallowance u/s 40(a)(ia) is not called for. As such, disallowance made by ld. CIT(A) for Rs. 22,53,48,000/- is unjustified

JHARKHAND STATE BEVERAGES CORPORATION LIMITED,RANCHI vs. ACIT, C.C.1, RANCHI

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

ITA 38/RAN/2025[2018-19]Status: DisposedITAT Ranchi05 Jan 2026AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayjharkhand State Beverages A.C.I.T., Corporation Limited, Central Circle-1, Vs. Utpad Bhawan, Kanke Road, Ranchi. Ranchi-834008. Pan No. Aaccj 5622 N Appellant/ Assessee Respondent/ Revenue

TDS, the Assessing Officer had disallowed 30% of the said expenses on which the TDS had not been deducted. It was a submission

K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

In the result, this ground of appeal of assessee is partly allowed

ITA 19/RAN/2021[2013-14]Status: DisposedITAT Ranchi29 Apr 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 143(3)Section 194CSection 263Section 40

TDS then only 30% of the amount can be disallowed. 1.1 For that the learned CIT(A) has erred in confirming

COMMERCIAL CARRIERS PVT. LTD.,,JAMSHEPUR vs. ACIT, CIRCLE-1(1), JAMSHEPUR

Appeal is allowed

ITA 192/RAN/2019[2010-11]Status: DisposedITAT Ranchi04 Mar 2020AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

Section 143(3)Section 147Section 194CSection 40

disallowance of hire charges paid to various trackers / transport operators without deducting TDS. This disallowance sum in dispute involves figure

HEC LTD,FINANCE &ACCOUNTS,RANCHI vs. ACIT,CIR-1, RANCHI

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

ITA 231/RAN/2016[2006-07]Status: DisposedITAT Ranchi05 Apr 2019AY 2006-07

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Indrajit Singh, CIT/ld.DR

Section 143(3)Section 147Section 148Section 37(1)

TDS was deducted on the various amounts paid under this head. Accordingly, Rs.220.29 lakhs on account of sales promotions expenses was disallowed

HEC LTD,FINANCE &ACCOUNTS,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

ITA 232/RAN/2016[2008-09]Status: DisposedITAT Ranchi05 Apr 2019AY 2008-09

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Indrajit Singh, CIT/ld.DR

Section 143(3)Section 147Section 148Section 37(1)

TDS was deducted on the various amounts paid under this head. Accordingly, Rs.220.29 lakhs on account of sales promotions expenses was disallowed

DCIT CIRCLE-1, RANCHI vs. M/S HEC LTD, RANCHI

In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed

ITA 95/RAN/2017[2007-08]Status: DisposedITAT Ranchi05 Apr 2019AY 2007-08

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Indrajit Singh, CIT/ld.DR

Section 143(3)Section 147Section 148Section 37(1)

TDS was deducted on the various amounts paid under this head. Accordingly, Rs.220.29 lakhs on account of sales promotions expenses was disallowed

M/S P.K.UPADHYAY vs. ITO WARD-3(5), PALAMAU

In the result, the appeal of the assessee is partly allowed

ITA 105/RAN/2017[2010-11]Status: DisposedITAT Ranchi03 Aug 2022AY 2010-11

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

Section 143(3)Section 147Section 148

TDS under section 194C of the Income Tax Act and, therefore, he disallowed both the items. 11. On due consideration

DCIT, JAMSHEPUR vs. M/S HARD ROCK FABRICATION (P) LTD, JAMSHEDPUR

In the result, the appeal filed by the revenue is dismissed

ITA 26/RAN/2016[2010-11]Status: DisposedITAT Ranchi22 Feb 2019AY 2010-11

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Inderjit Singh, CIT, ld. DR

Section 143(3)Section 234B

TDS, which is to be disallowed. The assesse has not added this amount in the computation of income. The assesse

SHRI VINSHNU KUMAR JALAN,RANCHI vs. ACIT CIR-3, RANCHI

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

ITA 98/RAN/2017[2013-14]Status: DisposedITAT Ranchi21 May 2018AY 2013-14

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2013-2014

For Appellant: Shri S.K.Poddar/Devesh Poddar, AdvFor Respondent: Shri P.K.Mondal, JCIT

Section 194(6)Section 194CSection 40

TDS on the expenses incurred for transportation if the transporter provides the PAN No. The PAN number was provided and was mentioned in the submissions filed before the CIT(A). As such no disallowance

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

In the result, all the captioned appeals are hereby dismissed

ITA 299/RAN/2017[09-10]Status: DisposedITAT Ranchi07 Jul 2023

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.299/Ran/2017 Assessment Year: 2009-10 Acit,Central-1, Dhanbad............................................................……Appellant Vs. M/S Bharat Coking Coal Ltd........................................……...…..…..Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] I.T.A No.123/Ran/2018 Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd........................................................…… Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant C.O No.08/Ran/2018 (In Ita No.299/Ran/2017) Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd..................................................... …Cross-Objector Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant Appearances By: Shri Rinku Singh, Cit- Dr., Appeared On Behalf Of The Appellant. Shri M. K. Choudhary With Devesh Poddar, Adv Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 23, 2023 Date Of Pronouncing The Order : July 07, 2023

Section 250Section 32(2)

disallowance of interest for non-deduction of TDS u/s 40(a)(ia) of the Act etc. 7. At the outset

M/S BHARAT COKING COAL LTD ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, all the captioned appeals are hereby dismissed

ITA 123/RAN/2018[09-10]Status: DisposedITAT Ranchi07 Jul 2023

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.299/Ran/2017 Assessment Year: 2009-10 Acit,Central-1, Dhanbad............................................................……Appellant Vs. M/S Bharat Coking Coal Ltd........................................……...…..…..Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] I.T.A No.123/Ran/2018 Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd........................................................…… Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant C.O No.08/Ran/2018 (In Ita No.299/Ran/2017) Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd..................................................... …Cross-Objector Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant Appearances By: Shri Rinku Singh, Cit- Dr., Appeared On Behalf Of The Appellant. Shri M. K. Choudhary With Devesh Poddar, Adv Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 23, 2023 Date Of Pronouncing The Order : July 07, 2023

Section 250Section 32(2)

disallowance of interest for non-deduction of TDS u/s 40(a)(ia) of the Act etc. 7. At the outset

ITO WARD-1(40, JSR vs. M/S ANAND VIHAR CONSTRUCTION PVT LTD, JSR

In the result, appeal of the Revenue is dismissed and the cross

ITA 335/RAN/2017[14-15]Status: DisposedITAT Ranchi28 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : 2014-2015 Ito, Ward-1(4), Jamshedpur Vs M/S Anand Vihar Construction Pvt. Ltd., 12A, Rajendra Nagar, Near Durga Puja Maidan, Sakchi, Jamshedpur- 831001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. & Co No.02/Ran/2018 Assessment Year : 2014-2015 M/S Anand Vihar Construction Vs Ito, Ward-1(4), Pvt. Ltd., Jamshedpur 12A, Rajendra Nagar, Near Durga Puja Maidan, Sakchi, Jamshedpur-831001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. Revenue By Shri A.K.Mohanty,Jcit(Jr. Dr) Assessee By Shri Devesh Poddar, Adv. Date Of Hearing : 27.11.2018 Date Of Pronouncement : 28.11.2018

Section 143(2)Section 143(3)Section 40

disallowance u/s 40(a)(ia) i.e labour payment without making TDS on the ground that AO did not find whether

M/S BHARAT COKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

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

ITA 130/RAN/2018[14-15]Status: DisposedITAT Ranchi20 Sept 2022

Bench: Shri Sanjay Garg & Shri Manish Boradi.T.A. No.130/Ran/2018 Assessment Year: 2014-15 M/S Bharat Coking Coal Ltd…………..…...…......................……...…..….. Appellant Finance Directorate, Ground Floor, Koyla Bhawan, Koyla Nagar, Dhanbad-826005. [Pan: Aaacb7934M] Vs. Acit, Circle-1, Dhanbad…..……………………….……….…………….. Respondent Appearances By: Shri M. K. Choudhary, Advocate, Appeared On Behalf Of The Appellant. Shri Saumyajit Das Gupta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 26, 2022 Date Of Pronouncing The Order : September 20, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.09.2017 Of The Commissioner Of Income Tax (Appeals), Dhanbad [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(3)Section 201Section 201(1)Section 244ASection 250Section 40

TDS and another one against the order under section 143(3) of the Act for disallowance under section 40(a)(i)/(ia) of the Act. The disallowance

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

In the result, appeal of the assessee in ITA No

ITA 167/RAN/2017[09-10]Status: DisposedITAT Ranchi05 Jan 2026

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos. 164,165,166,167,168,169,170&266/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos. 172, 173, 174, 175, 176,177,178 & 235/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 (अपीलार्थी /Appellant) स्थायी लेखा सं./Pan No. : Aaacc 7476 R (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.Κ.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017, 30.01.2019, 21.12.2023, 19.02.2024, 20.02.2024 & 30.01.2024 For The

For Appellant: Shri M.Κ.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

Section 14ASection 234ASection 35E

disallowance made on IICM charges. It was submitted by the Id. CIT-DR that the assessee has paid charges for having their staff trained at Indian Institute of Coal Mines. It was submission that this was basically technical services received no TDS

CCL,RANCHI vs. ACIT CIR-1, RANCHI

In the result, appeal of the assessee in ITA No

ITA 166/RAN/2017[08-09]Status: DisposedITAT Ranchi05 Jan 2026

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos. 164,165,166,167,168,169,170&266/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos. 172, 173, 174, 175, 176,177,178 & 235/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 (अपीलार्थी /Appellant) स्थायी लेखा सं./Pan No. : Aaacc 7476 R (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.Κ.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017, 30.01.2019, 21.12.2023, 19.02.2024, 20.02.2024 & 30.01.2024 For The

For Appellant: Shri M.Κ.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

Section 14ASection 234ASection 35E

disallowance made on IICM charges. It was submitted by the Id. CIT-DR that the assessee has paid charges for having their staff trained at Indian Institute of Coal Mines. It was submission that this was basically technical services received no TDS