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.

23,849 results for “TDS”+ Addition to Incomeclear

Sorted by relevance

Mumbai5,327Delhi5,120Bangalore1,980Chennai1,834Kolkata1,681Ahmedabad1,069Hyderabad946Pune818Jaipur602Chandigarh501Raipur409Indore408Cochin344Cuttack313Surat287Visakhapatnam279Nagpur235Rajkot228Karnataka221Patna199Lucknow161Amritsar139Jabalpur123Ranchi94Jodhpur88Guwahati76Agra74Allahabad60Dehradun55Panaji54Telangana35Varanasi23SC16Calcutta15Kerala10Himachal Pradesh6Rajasthan6Orissa4Uttarakhand3Punjab & Haryana2J&K2Bombay1Gauhati1

Key Topics

Addition to Income75TDS54Section 201(1)46Section 143(3)42Section 14741Section 4038Deduction37Section 25035Disallowance31Section 14826Section 144

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 23,849 · Page 1 of 1,193

...
17
Section 143(1)16

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

THE ACIT-CENTRAL-2, INDORE vs. SHRI YOGESH KUMAR HOTWANI, MANDSAUR

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

ITA 674/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri O.P. Meena

addition as either unexplained receipts or unexplained payments as tabled in para 12.3 of assessment order. The ld. CIT(A) observed that she did not find any force in the approach of the AO for adding the entire receipts side or payment side of the seized papers by taking the higher of the two figures. Since recording of these unaccounted

SHRI YOGESH HOTWANI,MANDSAUR vs. THE DCIT (CENTRAL), INDORE

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

ITA 680/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri O.P. Meena

addition as either unexplained receipts or unexplained payments as tabled in para 12.3 of assessment order. The ld. CIT(A) observed that she did not find any force in the approach of the AO for adding the entire receipts side or payment side of the seized papers by taking the higher of the two figures. Since recording of these unaccounted

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1805/PUN/2014[2006-07]Status: DisposedITAT Pune23 Mar 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

additional income. The assessee was asked to explain as to why the same should be allowed. In response thereto, the assessee pointed out that the claim for deduction under section 80IA(4) of the Act was made in the original return of income by way of Note, wherein it was reported that the assessee was going to claim the deduction

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1811/PUN/2014[2012-13]Status: DisposedITAT Pune23 Mar 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

additional income. The assessee was asked to explain as to why the same should be allowed. In response thereto, the assessee pointed out that the claim for deduction under section 80IA(4) of the Act was made in the original return of income by way of Note, wherein it was reported that the assessee was going to claim the deduction

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1810/PUN/2014[2011-12]Status: DisposedITAT Pune23 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

additional income. The assessee was asked to explain as to why the same should be allowed. In response thereto, the assessee pointed out that the claim for deduction under section 80IA(4) of the Act was made in the original return of income by way of Note, wherein it was reported that the assessee was going to claim the deduction