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4 results for “TDS”+ Section 36(1)(iv)clear

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Key Topics

Section 1479Section 2637Section 153A7Section 143(3)7Section 37(1)3Section 1483Deduction3Reopening of Assessment3TDS3

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

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

ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263

section 142(1) of the Act, dated 20.06.2016, which were furnished by the assessee during the original assessment proceedings, the copy of notice u/s 142(1) of the Act is reproduced below for ready reference: “Sub: Income Tax assessment in your case AY 2012-13 notice u/s 142(1) reg. Following details / explanations / clarifications may be furnished on or before

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)

iv) In the revenue’s appeal in ITA No. 95/Ran/17 for the A.Y 2007-08, ground no. 2 raised by the revenue relates to (i) tax deduction at source M/s. Heavy Engineering Corporation Ltd (TDS) on sales promotion expenses & (ii) Liquidated damages, Misc. Provision and Provision for LTA 11. After hearing ld.DR for the Revenue, we note that

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)

iv) In the revenue’s appeal in ITA No. 95/Ran/17 for the A.Y 2007-08, ground no. 2 raised by the revenue relates to (i) tax deduction at source M/s. Heavy Engineering Corporation Ltd (TDS) on sales promotion expenses & (ii) Liquidated damages, Misc. Provision and Provision for LTA 11. After hearing ld.DR for the Revenue, we note that

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)

iv) In the revenue’s appeal in ITA No. 95/Ran/17 for the A.Y 2007-08, ground no. 2 raised by the revenue relates to (i) tax deduction at source M/s. Heavy Engineering Corporation Ltd (TDS) on sales promotion expenses & (ii) Liquidated damages, Misc. Provision and Provision for LTA 11. After hearing ld.DR for the Revenue, we note that