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4 results for “TDS”+ Section 234Aclear

Sorted by relevance

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Key Topics

Section 1446Section 143(3)6Section 2634Section 2503Section 1473Section 234A3Section 1483Addition to Income3Section 184(5)2TDS

R G LIFTER,SURAT vs. ITO, WARD- 2(3)(4), SURAT

In the result, the Appeal of the assessee is treated as allowed for statistical purposes

ITA 590/SRT/2025[2019-20]Status: DisposedITAT Surat01 Jan 2026AY 2019-20

Bench: Shri Sanjay Garg & Shri Bijayananda Pruseth

For Appellant: Shri Esmayeel Saherwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 154Section 199Section 234A

TDS credit is in direct contravention of Section 199 of the income Tax Act, R G Lifter Vs. ADIT Asst. Year – 2019-20 - 2– 1961. read with Rule 37BA of the Income Tax Rules, 1962, which mandates that credit for tax deducted at source shall be given for the assessment year for which such Income is assessable and cannot

SWASTIK CORPORATION,VAPI vs. PR. CIT 3, VALSAD

In the result, appeal of the assessee is allowed

2
ITA 21/SRT/2021[2012-13]Status: DisposedITAT Surat31 Jul 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.21/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) M/S Swastik Corporation The Principal Commissioner Of Income Tax-3, Room No.301, 3Rd Floor, Palak A-305, Surya Co-Operative Vs. Housing Society Ltd., Plot Arcade, Pali Hill Shanti Nagar, Tithal No.61, Vapi-396195 Road,Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abtfs 1028 G अपीलाथ"/ Appellant ""थ" / Respondent

Section 143(3)Section 144Section 147Section 148Section 184(5)Section 234A(1)Section 263Section 40

section 184(5) of the I.T. Act, the interest and remuneration paid to the partners of Rs.11,05,769/- was not allowable to the assessee- firm as the assessment order was passed u/s 144 of the Income Tax Act. The AO had wrongly allowed the above said interest to partners. Further, the AO has not charged interest u/s 234A

GREENLINE ECOFAB PVT. LTD.,SURAT vs. ACIT, CIRCLE 1(1)(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 1373/SRT/2024[2012-13]Status: DisposedITAT Surat05 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1373/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Greenline Ecofab Pvt. Ltd. Assistant Commissioner Of बनाम/ 406, Jeevan Deep, Opp. Sub- Income-Tax, Circle- 1(1)(2), Vs. Jail, Ring Road, Surat-395 002 Surat, 1St Floor, Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecg 2881 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)Section 147Section 148Section 234ASection 250Section 68

234A and 234B of the Act in respect above wrong, unjustified and unpredictable addition. (7) Appellant craves leave to add, alter, delete or modify any ground of appeal." ITA No.1373/SRT/2024/ AY 12-13 Greenline Ecofab Pvt. Ltd. 3. Brief facts of the case are that in the instant case, the assessee-company filed its return of income on 20.10.2012 declaring

SUNIL KUMAR MEHTA,DARIAPUR vs. I.T.O. WARD 2(2)(1), SURAT

In the result, the appeal of the assessee is partly allowed in the manner indicated above

ITA 265/SRT/2025[2016-17]Status: DisposedITAT Surat07 Nov 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.265/Srt/2025 Assessment Year: 2016-17 (Hybrid Hearing) Shri Sunik Kumar Mehta बनाम/ Ito, A – 24, Asthvinayak Complex, Vs. Ward- 2(2)(1), Dariapur, Ahmedabad - 380004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Allpm1108P (Appellant) (Respondent) Appellant By Shri Chirag Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 11/08/2025 Date Of Pronouncement 07/11/2025

Section 147Section 148Section 234ASection 250

TDS returns available with various DDOs of the State Govt., certain vendors/key persons were identified to be major recipient of various contracts repetitively year after year. M/s. Smart Graph Advertising Pvt. Ltd. had been one of such vendors who had been in receipt of multiple contracts year after year from various state govt. departments. 4. During the course of survey