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10 results for “TDS”+ Section 17(2)(iv)clear

Sorted by relevance

Delhi1,983Mumbai1,767Bangalore1,088Chennai582Kolkata359Hyderabad224Karnataka208Ahmedabad189Chandigarh186Jaipur180Cochin161Raipur153Indore118Pune107Visakhapatnam72Surat70Cuttack51Nagpur48Rajkot47Lucknow41Jabalpur34Amritsar26Guwahati26Patna23Telangana22Agra21Dehradun18Panaji14Jodhpur12SC11Allahabad11Varanasi10Himachal Pradesh6Kerala6Rajasthan5Uttarakhand2Ranchi2J&K1Orissa1Punjab & Haryana1Gauhati1Calcutta1

Key Topics

Section 40A(3)28Section 143(3)20Section 2(15)12Section 14810Section 118Section 133A4Section 14A4Section 44Deduction4Disallowance

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

iv) Development and allotments of plots, residential units etc. to specific class of people/public at large, (v) Infrastructure development including roads, sever(sic. sewer) etc.” 4(vi) The AO observed that objects of the assessee as mentioned above falls under the limb “any other object of general public utilities”. The AO then refers to what constitute business , in legal parlance

4
Addition to Income4
Survey u/s 133A4

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

iv) Development and allotments of plots, residential units etc. to specific class of people/public at large, (v) Infrastructure development including roads, sever(sic. sewer) etc.” 4(vi) The AO observed that objects of the assessee as mentioned above falls under the limb “any other object of general public utilities”. The AO then refers to what constitute business , in legal parlance

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

iv) Development and allotments of plots, residential units etc. to specific class of people/public at large, (v) Infrastructure development including roads, sever(sic. sewer) etc.” 4(vi) The AO observed that objects of the assessee as mentioned above falls under the limb “any other object of general public utilities”. The AO then refers to what constitute business , in legal parlance

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

iv) Development and allotments of plots, residential units etc. to specific class of people/public at large, (v) Infrastructure development including roads, sever(sic. sewer) etc.” 4(vi) The AO observed that objects of the assessee as mentioned above falls under the limb “any other object of general public utilities”. The AO then refers to what constitute business , in legal parlance

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

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

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

Section 139 of the Act , on 26th April, 2011 for assessment year’s 2009-10 as well as 2010-11 , the copies of which are placed at page No. 30-31 of the paper-book. It was also submitted that the assessee claimed refund of TDS amount of Rs. 17,66,512/-out of total TDS of Assessment Years

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

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

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

Section 139 of the Act , on 26th April, 2011 for assessment year’s 2009-10 as well as 2010-11 , the copies of which are placed at page No. 30-31 of the paper-book. It was also submitted that the assessee claimed refund of TDS amount of Rs. 17,66,512/-out of total TDS of Assessment Years

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 351/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 13/VNS/2023[2020-2021]Status: DisposedITAT Varanasi16 Nov 2023AY 2020-2021

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 217/ALLD/2017[2014-15]Status: DisposedITAT Varanasi16 Nov 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 448/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified