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7 results for “TDS”+ Section 14Aclear

Sorted by relevance

Mumbai1,006Delhi565Chennai479Bangalore245Kolkata205Ahmedabad108Hyderabad50Raipur38Pune36Ranchi31Karnataka29Visakhapatnam24Chandigarh23Jaipur21Lucknow15Indore11Cuttack10Guwahati7Surat7Calcutta5Cochin4Rajkot4Varanasi4Telangana3Nagpur3Panaji3Dehradun2Jodhpur1Amritsar1Punjab & Haryana1

Key Topics

Section 14A15Section 80P(2)(a)8Section 80P(2)(c)8Section 143(3)7Addition to Income7Deduction5Section 80P(2)(A)4Section 234B4Section 251(1)(a)4Section 36(1)(va)

KIRTIKUMAR NAGINDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

In the result, ground No.2 raised by the assessee is allowed

ITA 535/SRT/2023[2014-15]Status: DisposedITAT Surat12 Oct 2023AY 2014-15

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.535/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Kiritkumar Nagindas Shah, Vs. The Ito, A-1103, Regent Residency, Near Ward – 2(3)(6), Saurabh Society, Pal, Surat Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anjps9031P (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 145Section 14ASection 40

section 14 of the I.T. Act attracts in your case. Therefore, you are asked to furnish explanation as to why expenditure incurred of Rs.7,56,965/- for earning exempt income should not be disallowed u/s 14A of the I.T. Act as worked out of Rs.7,56,965/- as per rule 8D of the income tax. Further, it is noticed that

4
Disallowance3

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result ground No. 4 of the appeal is allowed

ITA 262/AHD/2017[2013-14]Status: DisposedITAT Surat09 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr Arjun Lal Saini, Hon'Ble(Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, S Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [Pan: Aaics 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J.Shah – Ar राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(v)Section 36(1)(va)Section 37Section 40Section 43B

TDS under section 37 and disallowance of Rs.61,883/- under section 14A of the Act. On appeal before ld. CIT(A), the action

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

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

ITA 137/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible u/Chp VIA. 15. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 16. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 17. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

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

ITA 138/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible u/Chp VIA. 15. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 16. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 17. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

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

ITA 129/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible u/Chp VIA. 15. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 16. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 17. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

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

ITA 130/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible u/Chp VIA. 15. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 16. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 17. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT, SURAT vs. J.B. AND BROTHERS PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 522/SRT/2023[2016-17]Status: DisposedITAT Surat26 Oct 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.522/Srt/2023 Assessment Year: (2016-17) (Physical Hearing) Assistant Commissioner Vs. J. B. & Brothers Pvt. Ltd., Tower Fc 3011/3012, 3Rd Floor, Bharat Of Income Tax, Central Circle-1, Surat, Room Diamond Bourse, Bkc, Bandra East, No.504, 5Th Floor, Aaykar Mumbai, Maharashtra – 400004 Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccj1569J (Assessee) (Respondent) Assessee By Shri Vinod Kumar, Sr. Dr Respondent By Shri Kiran K. Shah, Ca Date Of Hearing 12/10/2023 Date Of Pronouncement 26/10/2023

Section 143(3)Section 14ASection 40A(2)(b)

section 14A r.w.Rule 8D of the IT Rules had disallowed the amount of Rs.5,01,943/-. The working of the above disallowance given by the Assessing Officer as under: II A Financial Expenses 1,68,53,718/- B Average value of investment, 8,05,65,885/- 2 ITA No.522/SRT/2023/AY.2016-17 J. B. & Brothers Pvt. Ltd. income from which does not form