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.

7 results for “TDS”+ Section 301clear

Sorted by relevance

Mumbai299Delhi296Karnataka105Chennai78Bangalore77Chandigarh71Kolkata48Jaipur32Ahmedabad27Hyderabad25Kerala19Indore18Pune17Lucknow13Rajkot10Visakhapatnam7Surat7Nagpur6Amritsar6Jodhpur3Allahabad2Raipur2Himachal Pradesh1Ranchi1SC1Guwahati1Telangana1Panaji1

Key Topics

Section 26311Section 254(1)6Addition to Income6Section 143(3)4Section 684Section 2(22)(e)4Disallowance4Section 36(1)(va)2Section 2(24)(x)2Revision u/s 263

RAJGREEN INFRALINK LLP,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(3), SURAT

In the result, the ground No

ITA 257/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

301, 3rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 PAN No. AAVFR 8064 N अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Sapnesh R Sheth, C.A राज" की ओर से /Revenue by Shri SM Keshkamat, CIT-DR अपील पंजीकरण/Appeal instituted on 26.05.2023 सुनवाई

2
Deemed Dividend2

ASSISTANT COMMISSIONER OF INCOME TAX, CIR - 1(3), SURAT vs. RAJGREEN INFRALINK LLP, SURAT

In the result, the ground No

ITA 375/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

301, 3rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 PAN No. AAVFR 8064 N अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Sapnesh R Sheth, C.A राज" की ओर से /Revenue by Shri SM Keshkamat, CIT-DR अपील पंजीकरण/Appeal instituted on 26.05.2023 सुनवाई

HASUMATIBEN JAGDISHBHAI PATEL, ,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal of assessee is allowed

ITA 322/SRT/2023[2018-19]Status: DisposedITAT Surat22 Nov 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.322/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Hasumatiben Jagdishbhai Principal Commissioner Of Patel Income-Tax, Valsad, 301, Vs 80 Shree Ram Estate, Opp. 3Rd Floor, Income Tax Pandesara Petrol Pump Office, Palak Arcade, Shanti Bhedwad, Surat-394220 Nagar, Tithal Road, Pan : Aaopp 1698 K Valsad-396001 अपीलाथ"/Appellant ""यथ" /Respondent

Section 142(1)Section 143(2)Section 143(3)Section 254(1)Section 263

301, Vs 80 Shree Ram Estate, Opp. 3rd Floor, Income Tax Pandesara Petrol Pump Office, Palak Arcade, Shanti Bhedwad, Surat-394220 Nagar, Tithal Road, PAN : AAOPP 1698 K Valsad-396001 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Rasesh Shah, CA राज"व क" ओर से /Revenue by Shri Ashish Pophare, CIT-DR अपील पंजीकरण/Appeal

VAPI GREEN ENVIRO LIMITED,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, , VALSAD

In the result, various grounds of appeal raised by the assessee are allowed

ITA 387/SRT/2023[2018-19]Status: DisposedITAT Surat21 Sept 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vapi Green Enviro Limited, Pr.C.I.T., Valsad. 135, 1St Floor, Via House, G.I.D.C. 301, 3Rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, Pan: Aaacv 8289 P Valsad-396001. Appellant Respondednt

Section 143(3)Section 2(24)Section 254(1)Section 263

301, 3rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, PAN: AAACV 8289 P Valsad-396001. APPELLANT RESPONDEDNT Assessee by Ms. Arti N. Shah, C.A. Department by Shri Ashish Pophare, CIT-DR Date of Institution of Appeal 31/05/2023 Date of hearing 19/09/2023 Date of pronouncement 21/09/2023 Order under Section 254(1) of Income

SHREE DURGA SYNTEX PRIVATE LIMITED,SURAT vs. ACIT, CIRCLE-4, SURAT

In the result, appeal of the assessee is allowed for statistical purpose

ITA 29/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

301, JeevandeepAppartment, & Grey Sales Opp. J.K. Tower, Ring Road, Surat. Sonic Biochem Extractions AABCS5326B Comm. On Raw 4.00% 2. Ltd., Material 38, Patel Nagar, Indore- Purchased 452001 (MP) ITA No.29 & 57/SRT/2020( AY 2011-12) Shree Durga Syntex Pvt Ltd. 5. On perusal of ledger of Sonic Biochem Extractions Ltd. in the books of Assessee Company, the address of Sonic Biochem

DCIT, CIRCLE-2(1)(2), SURAT vs. M/S. SHREE DURGA SYNTEX PVT. LTD, SURAT

In the result, appeal of the assessee is allowed for statistical purpose

ITA 57/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

301, JeevandeepAppartment, & Grey Sales Opp. J.K. Tower, Ring Road, Surat. Sonic Biochem Extractions AABCS5326B Comm. On Raw 4.00% 2. Ltd., Material 38, Patel Nagar, Indore- Purchased 452001 (MP) ITA No.29 & 57/SRT/2020( AY 2011-12) Shree Durga Syntex Pvt Ltd. 5. On perusal of ledger of Sonic Biochem Extractions Ltd. in the books of Assessee Company, the address of Sonic Biochem

GOPI CREATION,SURAT vs. I.T.O WARD 3(2)(2), SURAT

The appeal of the assessee is allowed for statistical purpose

ITA 509/SRT/2025[2016-17]Status: HeardITAT Surat07 Jan 2026AY 2016-17

Bench: Smt. Annapurna Guptaassessment Year : 2016-17 Gopi Creation Income Tax Officer, Ward 301, Mohandeep Society, Ved बनाम/ 3(2)(2), V/S. Road, Dabholi Char Rasta, Surat - 395001 Katargam, Surat - 395004 Pan No.: Aahfg 7219 G Appellant Respondent Assessee By : Shri Sapnesh Sheth, Advocate Revenue By : Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 06/01/2026 घोषणा की तारीख /Date Of Pronouncement: 07/01/2026 आदेश/O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeal), (Ld. Cit(A))/National Faceless Appeal Centre (Nfac), Delhi Under Section 250 Of The Income Tax Act, 1961, (Hereinafter Referred To As “Act”).

For Appellant: Shri Sapnesh Sheth, AdvocateFor Respondent: Shri Ajay Uke, Sr. DR
Section 250

301, Mohandeep Society, Ved बनाम/ 3(2)(2), v/s. Road, Dabholi Char Rasta, Surat - 395001 Katargam, Surat - 395004 PAN NO.: AAHFG 7219 G Appellant Respondent Assessee by : Shri Sapnesh Sheth, Advocate Revenue by : Shri Ajay Uke, Sr. DR सुनवाई की तारीख/Date of Hearing : 06/01/2026 घोषणा की तारीख /Date of Pronouncement: 07/01/2026 आदेश/O R D E R The present