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8 results for “TDS”+ Section 277clear

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Key Topics

Section 14710Section 142(1)10Section 206C9Section 80C8TDS8Section 148A6Section 143(3)5Section 1484Section 404Deduction

ACIT, CIRCLE-2(1), VISAKHAPATNAM vs. VIZAG SEAPORT PVT. LTD., VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 383/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam12 Apr 2024AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No. 383/Viz/2017 (धनधाारणिर्ा/ Assessment Year : 2012-13) The Assistant Commissioner Of Vs. M/S. Vizag Seaport Pvt Ltd., Income Tax, Administrative Block, Circle-5(1), S4 Gallery, Port Area, Visakhapatnam. Visakhapatnam – 530035. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) [Pan :Aabcv2484K] अपीलाथी की ओर से/ Assessee By : Sri Fenil A Bhatt, Ar प्रत्याथी की ओर से/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख/ Date Of Hearing : 15/02/2024 घोर्णा की तारीख/Date Of : /04/2024 Pronouncement O R D E R Pers. Balakrishnan:

For Appellant: Sri Fenil A Bhatt, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 36(1)(iii)
3
Disallowance3
Addition to Income3
Section 40

277 2. Disallowance of operation and maintenance 3,69,00,000 services expenditure 3. Disallowance of interest U/s. 36(1)(iii) of the Act 14,41,000 4. Provision for doubtful debts 23,82,970 4. Disallowance of pay leaves and sick leaves (Rs. 12,01,926 10,48,088 + Rs. 1,53,838) Aggrieved by the above additions

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 378/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

TDS of Rs. 1,86,790/-). Page. No 2 I.T.A.No.378 & 379/VIZ/2025 Guntupalli Nageswara Rao 4. Thereafter, the AO issued a notice under section 148A(b) of the Act calling upon the assessee to place on record documentary evidence to support his claim for multi- facet deductions viz., (i) Loss on house property: Rs. 2,00,000/-; (ii) Deduction under

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 379/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

TDS of Rs. 1,86,790/-). Page. No 2 I.T.A.No.378 & 379/VIZ/2025 Guntupalli Nageswara Rao 4. Thereafter, the AO issued a notice under section 148A(b) of the Act calling upon the assessee to place on record documentary evidence to support his claim for multi- facet deductions viz., (i) Loss on house property: Rs. 2,00,000/-; (ii) Deduction under

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

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

ITA 578/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

TDS Survey Operation under section 133A(2A) of the Act was conducted in the office premises of the assessee on 03.02.2020 to verify the assessee’s compliance to the TDS/TCS provisions as per Chapter XVIIB of the Act. Consequent to the survey, the assessee furnished Page. No 2 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., the information

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

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

ITA 577/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

TDS Survey Operation under section 133A(2A) of the Act was conducted in the office premises of the assessee on 03.02.2020 to verify the assessee’s compliance to the TDS/TCS provisions as per Chapter XVIIB of the Act. Consequent to the survey, the assessee furnished Page. No 2 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., the information

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

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

ITA 575/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

TDS Survey Operation under section 133A(2A) of the Act was conducted in the office premises of the assessee on 03.02.2020 to verify the assessee’s compliance to the TDS/TCS provisions as per Chapter XVIIB of the Act. Consequent to the survey, the assessee furnished Page. No 2 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., the information

M. NAGI REDDY COMPANY,VISAKHAPATNAM vs. ACIT, CIRCLE-2(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

ITA 633/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

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

section 145(3) of the Act. Thereafter, the AO, after having rejected the “book results” of the assessee firm, estimated its income @ 8% of its total gross receipts and determined its income at Rs. 1,68,49,898/-. Page. No 4 I.T.A.No.632 & 633/VIZ/2025 M. Nagi Reddy & Company 5. Aggrieved, the assessee firm assailed the impugned assessment order before

M. NAGI REDDY COMPANY,VISAKHAPATNAM vs. ACIT, CIRCLE-2(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

ITA 632/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

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

section 145(3) of the Act. Thereafter, the AO, after having rejected the “book results” of the assessee firm, estimated its income @ 8% of its total gross receipts and determined its income at Rs. 1,68,49,898/-. Page. No 4 I.T.A.No.632 & 633/VIZ/2025 M. Nagi Reddy & Company 5. Aggrieved, the assessee firm assailed the impugned assessment order before