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21,735 results for “TDS”+ Addition to Incomeclear

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Key Topics

Addition to Income72Disallowance51Section 4050TDS48Section 143(3)44Section 14A35Deduction26Section 13223Section 14820Section 25020Section 68

SKANDHANSHI DEVELOPERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 526/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

TDS, which attracts disallowance u/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore, considering the overall scenario including relevant books of accounts maintained by the assessee and incriminating material found during the course of search observed that, the profit percentage of undisclosed turnover found during the course of search proceedings should be more than the profit percentage

SKANDHANSHI DEVELOPERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 528/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

TDS, which attracts disallowance u/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore, by the spirit of the very basis of re-assessment proceedings. Considering the unmistakable features of the case, the additional

Showing 1–20 of 21,735 · Page 1 of 1,087

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Section 37(1)18

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 521/HYD/2025[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23
For Appellant: \nMr. C. Srin

additional income estimated and offered\n2. It is submitted that nothing can be more unreasonable, arbitrary, and\ncontrary to the facts of the case, and the related legal position, than to add the\nentire turnover to the total income of the assessee. First, suppressed turnover in the\ncase of the assessee. Second, the total turnover and the additional income\nhave

SKANDA INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 523/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

TDS, which attracts disallowance\nu/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore,\nconsidering the overall scenario including relevant books of\n18\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\nA.Y. 2019-20\nAmount in Rs.\nTurnover as per the return filed u/s.139(1) of the I.T. Act.\n58,63,96,923/-(A)\nTotal Income under

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 516/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

TDS, which attracts disallowance\nu/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore,\nconsidering the overall scenario including relevant books of\naccounts maintained by the assessee and incriminating\nmaterial found during the course of search observed that,\nthe profit percentage of undisclosed turnover found during\nthe course of search proceedings should be more than the\nprofit percentage

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

ITA 309/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

TDS, which attracts disallowance\nu/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore,\nconsidering the overall scenario including relevant books of\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\n13\naccounts maintained by the assessee and incriminating\nmaterial found during the course of search observed that,\nthe profit percentage of undisclosed turnover found during\nthe course

SKANDA INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 524/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

additional income in the returns, in filed consequence of the search\naction, and paid the taxes due.\nc. The additional turnover and the income arising thereof have been\nestimated so as to honour the disclosure amount even though the seized\nmaterial was throwing spanners in such exercise of estimation.\nd. There were problems while transferring data from Tally

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 519/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

TDS, which attracts disallowance\nu/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore,\nconsidering the overall scenario including relevant books of\n12\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\naccounts maintained by the assessee and incriminating\nmaterial found during the course of search observed that,\nthe profit percentage of undisclosed turnover found during\nthe course

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

ITA 531/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

TDS, which attracts disallowance \nu/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore, \nconsidering the overall scenario including relevant books of \n12 \nITA.Nos.514 to 539/Hyd./2025, \nAnd ITA.Nos.308 to 311/Hyd./2025. \naccounts maintained by the assessee and incriminating \nmaterial found during the course of search observed that, \nthe profit percentage of undisclosed turnover found during \nthe course

Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

ITTA/517/2015HC Telangana01 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

additional income- tax) of, this Act in respect of the total income of the previous year of every person: Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly. (2) In respect of income

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

ITTA/493/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

additional income- tax) of, this Act in respect of the total income of the previous year of every person: Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly. (2) In respect of income

Commissioner of Income Tax-II vs. Smt G Sailaja

ITTA/476/2015HC Telangana29 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

additional income- tax) of, this Act in respect of the total income of the previous year of every person: Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly. (2) In respect of income

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

ITTA/508/2015HC Telangana06 Jan 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

additional income- tax) of, this Act in respect of the total income of the previous year of every person: Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly. (2) In respect of income

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

ITTA/494/2015HC Telangana06 Jan 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

additional income- tax) of, this Act in respect of the total income of the previous year of every person: Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly. (2) In respect of income

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

ITTA/428/2015HC Telangana25 Nov 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

additional income- tax) of, this Act in respect of the total income of the previous year of every person: Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly. (2) In respect of income

SHRI SURESH MAL LODHA, 537-38, MAHIMA TRINITY, NEW SANGANER ROAD, SWEJ FARM, JAIPUR,JAIPUR vs. ACIT JAIPUR, JAIPUR

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

ITA 968/JPR/2019[2009-10]Status: DisposedITAT Jaipur12 Jan 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahenda Gargieya, AdvocateFor Respondent: Shri A.S. Nehra, Addl. CIT-DR
Section 139(1)Section 143(2)Section 143(3)Section 24Section 271(1)Section 271(1)(c)Section 274

income he would have certainly declared the same and claimed TDS credit. It is not the case of the AO of the ld. CIT(A) that though the assesse claimed TDS earlier but such additional

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 518/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

TDS, which attracts disallowance\nu/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore,\nconsidering the overall scenario including relevant books of\n\n13\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\naccounts maintained by the assessee and incriminating\nmaterial found during the course of search observed that,\nthe profit percentage of undisclosed turnover found during\nthe

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

ITA 532/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

TDS, which attracts disallowance\nu/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore,\nconsidering the overall scenario including relevant books of\n12\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\naccounts maintained by the assessee and incriminating\nmaterial found during the course of search observed that,\nthe profit percentage of undisclosed turnover found during\nthe course

VIACOM 18 MEDIA PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

ITA 4606/MUM/2024[2006-07]Status: DisposedITAT Mumbai23 Jan 2025AY 2006-07

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Ms. Kanupriya Damor, Sr. DRFor Respondent: Ms. Moksha Mehta
Section 153(5)Section 244A

additional TDS credit of Rs TDS revised return of income and it claimed an additional TDS credit of Rs TDS

VIACOM 18 MEDIA PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

ITA 4608/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Jan 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Ms. Kanupriya Damor, Sr. DRFor Respondent: Ms. Moksha Mehta
Section 153(5)Section 244A

additional TDS credit of Rs TDS revised return of income and it claimed an additional TDS credit of Rs TDS