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.

81 results for “TDS”+ Section 33clear

Sorted by relevance

Delhi2,038Mumbai1,996Bangalore1,205Chennai693Kolkata490Ahmedabad467Hyderabad451Pune276Indore267Raipur256Chandigarh251Jaipur250Cochin249Karnataka166Visakhapatnam120Cuttack89Rajkot88Surat81Nagpur74Lucknow61Jabalpur59Ranchi36Jodhpur33Amritsar32Agra28Dehradun26Guwahati25Allahabad18Telangana14Patna12Kerala12SC11Panaji8Varanasi6Calcutta5Uttarakhand2Rajasthan1

Key Topics

Addition to Income63Section 143(3)42Section 234E40TDS34Disallowance33Section 26330Section 254(1)28Section 6821Bogus Purchases20Deduction

SHRI BIPINCHANDRA HIRALAL THAKKAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(6),, SURAT

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

ITA 2126/AHD/2016[2013-14]Status: DisposedITAT Surat16 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2126/Ahd/2016 ("नधा"रणवष" / Ay.: (2013-14) Shri Bipinchandra Hiralal Thakkar, Vs. Income Tax Officer, Plot No.60/61, Hari Ichha Society, Ward-1(2)6, Surat. Udhna Bhestan Road, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpt1432D (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah- CAFor Respondent: Miss Anupama Singla – Sr. DR
Section 143(3)Section 194ASection 40Section 44A

33,844/-, which is below the threshold limit of one crore rupees as prescribed in section 44AD of the Act. The assessing officer was of the view that the assessee cannot take the benefit of provisions of section 44AD of the Act therefore, the assessee was liable to deduct TDS

Showing 1–20 of 81 · Page 1 of 5

17
Section 200A15
Section 14414

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 66/SRT/2020[2014-15 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14-15) Sh. Kerman

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 65/SRT/2020[2014-15 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14-15) Sh. Kerman

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 40/SRT/2020[QUARTER-IV 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14-15) Sh. Kerman

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 38/SRT/2020[QUARTER-II 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14-15) Sh. Kerman

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 39/SRT/2020[QUARTER-III 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14-15) Sh. Kerman

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 246/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

TDS / or deposited or likely to be deposited with this Revenue. Such correction made by way of rectification re negligible. Therefore, we do not find any substance in the submission made by Ld. Sr- DR for the Revenue. Therefore, the appeal of assessee is allowed on legal position / additional ground of appeal. 26. Considering the fact that we have allowed

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

TDS / or deposited or likely to be deposited with this Revenue. Such correction made by way of rectification re negligible. Therefore, we do not find any substance in the submission made by Ld. Sr- DR for the Revenue. Therefore, the appeal of assessee is allowed on legal position / additional ground of appeal. 26. Considering the fact that we have allowed

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

TDS / or deposited or likely to be deposited with this Revenue. Such correction made by way of rectification re negligible. Therefore, we do not find any substance in the submission made by Ld. Sr- DR for the Revenue. Therefore, the appeal of assessee is allowed on legal position / additional ground of appeal. 26. Considering the fact that we have allowed

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 248/SRT/2019[2011-12]Status: DisposedITAT Surat21 Nov 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

TDS / or deposited or likely to be deposited with this Revenue. Such correction made by way of rectification re negligible. Therefore, we do not find any substance in the submission made by Ld. Sr- DR for the Revenue. Therefore, the appeal of assessee is allowed on legal position / additional ground of appeal. 26. Considering the fact that we have allowed

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT

In the result, the grounds of appeal raised by the assessee is allowed

ITA 392/SRT/2018[2013-14]Status: DisposedITAT Surat06 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 145ASection 14ASection 254(1)Section 263Section 40A

section 263 dated 20.03.2018. Before passing, the revision order, the ld. Pr. CIT, on perusal of assessment record noted that assessee has shown the sales of services above ten lakh and have shown total revenue on account of rendering service of Rs. 25,40,05,845/-. It was further noted that the assessee has claimed TDS credit of Rs. 33

N R CORPORATION,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

ITA 526/SRT/2024[2018-19]Status: DisposedITAT Surat28 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.526/Srt/2024 Assessment Year: 2018-19 (Physical Hearing) N. R. Corporation, Vs. The Pcit - 1, B-202, Capital Status, Opp – Hariom Surat Nagar, Near Atman Park, L. P. Savani Road, Adajan, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamfn9368A (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 13/03/2025 Date Of Pronouncement 28/05/2025

Section 143Section 143(2)Section 143(3)Section 194CSection 263Section 40

33,59,652/-, architect fees of Rs.8,07,941/- and professional / consultancy fees for technical services of Rs.50,12,587/-. The total expenses on these three accounts was Rs.1,56,80,153/-. The assessee had furnished details of expenses and copy of bank statement but no details were called for in respect of professional / consultancy fees and architect fees. Provision

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct enquiries in case of the lenders based at Ranchi. The said officers have sent the enquiry reports, which are framing part of assessment order. The findings of the AO as per chart is as under: S. Name of the Alleged Findings of enquiry N. Lenders Loan(includi

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

In the result, appeal of the assessee is partly allowed

ITA 541/SRT/2024[2018-19]Status: DisposedITAT Surat19 Feb 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 263

TDS has been deducted or Form 26A or some daily wage payment sheets or daily wage registers of daily wages or labour charges of Rs.8,31,52,162/- have been submitted by the appellant to the PCIT. The daily wages and labour charges are paid to small labourers on daily basis and therefore provisions of section 194C

THE ACIT,BHARUCH CIRCLE,, BHARUCH vs. BHARUCH ENVIRO INFRASTRUCTURE LTD.,, ANKLESHWAR

In the result, this ground of appeal is allowed for statistical purpose

ITA 1867/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

33. The assessing officer while passing the assessment order allowed deduction under section 80IA in respect of Land Fill I, Land Fill II and Incinerator project by treating the said undertakings as a composite undertaking. The ld CIT(A), held that the Incinerator is a new infrastructure facility and hence eligible for deduction under section

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,BHARUCH vs. THE DY.CIT.,BHARUCH CIRCLE,, BHARUCH

In the result, this ground of appeal is allowed for statistical purpose

ITA 1849/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

33. The assessing officer while passing the assessment order allowed deduction under section 80IA in respect of Land Fill I, Land Fill II and Incinerator project by treating the said undertakings as a composite undertaking. The ld CIT(A), held that the Incinerator is a new infrastructure facility and hence eligible for deduction under section

ACIT, CIRCLE 1(2), SURAT vs. NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 534/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

TDS which includes quarterly statement, challans of payment and form No. 27A along with FVU file generated, which shows the contention of the assessee to be correct. The assessing officer has not made any comments in the remand report on these facts submitted during the remand report proceedings. Therefore, ld CIT(A) deleted the of Rs.1,40,131/-. Based

ACIT, CIRCLE 1(2), SURAT vs. M/S NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 713/SRT/2018[2013-14]Status: DisposedITAT Surat22 Feb 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

TDS which includes quarterly statement, challans of payment and form No. 27A along with FVU file generated, which shows the contention of the assessee to be correct. The assessing officer has not made any comments in the remand report on these facts submitted during the remand report proceedings. Therefore, ld CIT(A) deleted the of Rs.1,40,131/-. Based

R.S. TRADELINK PVT.LTD.,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

In the result, appeal of the assessee is allowed

ITA 1289/AHD/2013[2006-07]Status: DisposedITAT Surat17 Jul 2019AY 2006-07

Bench: Shri H.S.Sidhu & Shri O.P.Meenaआ.अ.सं./I.T.A. No’S.1288 & 1289/Ahd/2013 "नधा"रण वष"/Assessment Year : 2006-07 R.S.Tradelinks Pvt. Ltd., Vs. Assistant Commissioner Of C/O.Bombay Way Bridge, Magdalla Income Tax, Port Road, Magdalla, Surat. Circle-4, Surat. [Pan: Aabcr 6607 A अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By Shri Rasesh Shah – Ca राज"व क" ओर से /Revenue By Shri R.P.Rastogi – Sr.Dr

Section 144

33,587/- being 5% of the total Administrative and Selling expenses as the same is on estimate basis and without any cogent evidence. [3] On the facts and in the circumstances of the case as well as law on the subject, the learned CIT-(A)-II, Surat ought to have deleted the addition of Rs.26,94,613/- in respect

ACIT, CIRCLE-3(3), SURAT vs. M/S. D P VEKARIYA, SURAT

In the result, the appeal filed by the Revenue is dismissed,

ITA 172/SRT/2020[2009-10]Status: DisposedITAT Surat30 Jun 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 172/Srt/2020 Assessment Year: (2009-10) (Physical Court Hearing) The Acit, Circle-3(3), Vs. M/S. D. P. Vekariya, Surat Skylark Shopping, B/H Kapodara Police Station, Varachha Road, Surat, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfd 8442 Q (Revenue)/(Assessee) (Assessee)/(Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Abhishek Gautam, Sr. Dr 02/06/2022 Date Of Hearing 30/06/2022 Date Of Pronouncement

Section 143(3)Section 144Section 147

33,528 17,32,244 1,17,85,599 contract receipts Interest Income 19,47,921 14,08,934 5,38,987 2,03,518 Total 52,13,13,693 51,90,42,462 22,71,231 1,19,87,117 The assessee claimed and allowed TDS credit of Rs.1,19,87,117/-, however the corresponding income was not taken