BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “TDS”+ Section 205clear

Sorted by relevance

Mumbai293Delhi250Bangalore156Karnataka105Hyderabad73Chennai58Ahmedabad57Kolkata52Jaipur43Raipur37Pune22Chandigarh19Indore11Guwahati11Surat11Lucknow9Rajkot8Patna7Visakhapatnam5Cochin5Telangana5Amritsar4Varanasi4SC4Agra3Cuttack3Nagpur2Ranchi2Jodhpur1Punjab & Haryana1Allahabad1Jabalpur1Panaji1Calcutta1

Key Topics

Section 1473Section 234C3Section 37(1)3Section 1482Section 143(3)2TDS2Addition to Income2

SMT. WARSHA BAGARIA,RANCHI vs. ITO,WARD-3(3), RANCHI

In the result, appeal of the assessee is allowed on legal ground

ITA 235/RAN/2018[2012-13]Status: DisposedITAT Ranchi26 Jul 2019AY 2012-13
For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri P.K.Mondal, ACIT(DR)
Section 139Section 143(2)Section 147Section 148Section 234A

TDS was deducted only on Rs. 4,08,205/- being the interest amount. Balance was the principal amount and some bonus that the assessee was entitled for. Ld. AO was not justified in making the addition of the principal amount as income of the assessee for the year under consideration. Investment made in past has been accepted in the respective

SRI SAURABH TIWARY,JAMSHEDPUR vs. ACIT CIR-3 , JAMSHEDPUR

Appeal is partly allowed in above terms

ITA 350/RAN/2018[2013-14]Status: DisposedITAT Ranchi16 Jul 2020AY 2013-14

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2013-14 बनाम Sauravh Tiwary Acit, Circle-3, Jamshedpur / Banglow No.9999/287, Vijaya V/S. Garden, 5Th Phase, Baridih, Jamshedpur-831017. Pan No.Agfpt6115J अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 143(3)Section 234BSection 234CSection 37(1)

TDS) in all a sum of Rs.8,01,634/-, on the ground that the sum in question is not allowable as deduction in view of the provisions of Explanation to Sec.37(1) of the Act. Sec.37(1) of the Act and Explanation thereto reads as follows: “(1) Any expenditure (not being expenditure of the nature described in sections