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11 results for “TDS”+ Section 80clear

Sorted by relevance

Mumbai1,611Delhi1,578Bangalore778Chennai509Kolkata371Ahmedabad310Hyderabad286Karnataka259Cochin223Indore217Chandigarh209Pune187Jaipur184Raipur108Cuttack78Surat77Visakhapatnam76Rajkot63Nagpur48Lucknow45Agra35Jodhpur30Amritsar28Guwahati28Dehradun25Telangana17Patna17Allahabad16Ranchi16Varanasi11Jabalpur7SC6Panaji5Uttarakhand2Calcutta1Punjab & Haryana1Orissa1Himachal Pradesh1

Key Topics

Section 40A(3)28Section 143(3)20Section 2(15)12Section 14810Section 118Deduction5Disallowance5Addition to Income5Section 133A4Section 14A

PRABHAKAR UPADHYAY,AZAMGARH vs. ITO, WARD - 02, AZAMGARH

In the result, the appeal of the assessee is partly allowed

ITA 184/VNS/2019[2010-2011]Status: DisposedITAT Varanasi22 Mar 2022AY 2010-2011

Bench: Shri.Vijay Pal Raoassessment Year: 2010-11 Prabhakar Upadhyay, V. Income Tax Officer Village-Bijarwa P.O.- Bankat Teh- Ward-2, Azamgarh, U.P. Sagri Distt-Azamgarh, U.P. Pan-Aaupu7174P (Appellant) (Respondent) Appellant By: Mr. Vinod Kumar Sharma, Adv Respondent By: Mr. A.K. Singh, Sr. D.R. Date Of Hearing: 22.03.2022 Date Of Pronouncement: 22.03.2022

For Appellant: Mr. Vinod Kumar Sharma, AdvFor Respondent: Mr. A.K. Singh, Sr. D.R
Section 154Section 80CSection 80D

80,620/- and agricultural income of Rs. 50,000/-. The return was processed and a credit of TDS of Rs. 1,38,024/- was allowed to the assessee in the proceedings under section

4
Section 44
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)

80,44,700 2 Interest from bank H 4,58,23,859 3 Interest from allottees& Schemes I 2,32,25,290 Loans 4 Others receipts K 6,65,61,591 The above detail show that the incomes in the form of realization from allotted property, interest from bank, interest from allotees and scheme loan and other receipts are received

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)

80,44,700 2 Interest from bank H 4,58,23,859 3 Interest from allottees& Schemes I 2,32,25,290 Loans 4 Others receipts K 6,65,61,591 The above detail show that the incomes in the form of realization from allotted property, interest from bank, interest from allotees and scheme loan and other receipts are received

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)

80,44,700 2 Interest from bank H 4,58,23,859 3 Interest from allottees& Schemes I 2,32,25,290 Loans 4 Others receipts K 6,65,61,591 The above detail show that the incomes in the form of realization from allotted property, interest from bank, interest from allotees and scheme loan and other receipts are received

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)

80,44,700 2 Interest from bank H 4,58,23,859 3 Interest from allottees& Schemes I 2,32,25,290 Loans 4 Others receipts K 6,65,61,591 The above detail show that the incomes in the form of realization from allotted property, interest from bank, interest from allotees and scheme loan and other receipts are received

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

TDS of Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District Varanasi v. The Deputy Commissioner of Income Tax, Circle-2, Varanasi Rs. 24,02,503/-, for ay: 2009-10. It was also submitted that the assessee e- filed income tax return in ITR-4, which is a return of income for declaring business income. The ld. Sr. DR submitted

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

TDS of Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District Varanasi v. The Deputy Commissioner of Income Tax, Circle-2, Varanasi Rs. 24,02,503/-, for ay: 2009-10. It was also submitted that the assessee e- filed income tax return in ITR-4, which is a return of income for declaring business income. The ld. Sr. DR submitted

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)

TDS liability on such payments. If the assessee had not furnished relevant details that were called for by the AO, in our view, there is laxity on the part of the assessee and hence the AO cannot be found fault with in making adhoc addition. Accordingly, we do not agree with the view expressed by Ld CIT(A) on this

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)

TDS liability on such payments. If the assessee had not furnished relevant details that were called for by the AO, in our view, there is laxity on the part of the assessee and hence the AO cannot be found fault with in making adhoc addition. Accordingly, we do not agree with the view expressed by Ld CIT(A) on this

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)

TDS liability on such payments. If the assessee had not furnished relevant details that were called for by the AO, in our view, there is laxity on the part of the assessee and hence the AO cannot be found fault with in making adhoc addition. Accordingly, we do not agree with the view expressed by Ld CIT(A) on this

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)

TDS liability on such payments. If the assessee had not furnished relevant details that were called for by the AO, in our view, there is laxity on the part of the assessee and hence the AO cannot be found fault with in making adhoc addition. Accordingly, we do not agree with the view expressed by Ld CIT(A) on this