Union of India v. Addl. Commissioner of Income Canara Bank (e-Syndicate Bank) Tax (TDS), Kanpur

442 ITR 194Supreme Court of India2022#25007 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 131 Section 133(B)Section 144 Section 201 Section 201(1A)Section 250 Section 12A Section 194

Judgments citing Union of India v. Addl. Commissioner of Income Canara Bank (e-Syndicate Bank) Tax (TDS), Kanpur

Canara Bank (E-Syndicate) Bandra West II Branch, Mumbai vs. Income Tax Officer, TDS, Mumbai

In the result, both the appeal under consideration are allowed

ITA 6312/MUM/2025[2016-17]Status: DisposedITAT Mumbai03 Dec 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R

Section 133Section 201(1)Section 250

…„NOIDA‟ . 17. The identical issue as involved in the instant case, has also been cropped up and thus considered by the Hon‟ble Apex Court in the case of Union of India Vs. Addl. Commissioner of Income Canara Bank (e-Syndicate Bank) Tax (TDS), Kanpur (2022) 442 ITR 194 (SC), wherein the Hon‟ble Apex Court reiterated the judgment of the Hon‟ble Apex Court in the case of Canara Bank (Supra), by observing and holding as under: - 1. Leave granted. 2. These appeals arise from a judgment of a Division Bench of the High Court of Judicature at Allahabad dated 20 November 2018. 3. The appeals pertain to assessment year…

Canara Bank (E-Syndicate) Bandra West II Branch, Mumbai vs. Income Tax Officer, TDS, Mumbai

In the result, both the appeal under consideration are allowed

ITA 6310/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R

Section 133Section 201(1)Section 250

Pr.Comm.of Income Tax vs. M/S the Jammu and Kashmir Bank Ltd

The appeals are dismissed

ITA/6/2017HC J&K13 Jul 2023

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE JAVED IQBAL WANI

Section 194ASection 194A(3)(f)Section 260ASection 40

…nt of Dalco Engineering Private Limited vs. Satish Prabhakar Padhye and Others (2010) 4 SCC 378. This judgment of the Supreme Court was also followed in the later case of Union bank of India vs. Additional Commissioner of Income Tax (TDS) (2022) 442 ITR 194 (SC) in respect of Agra Development Authority established/constituted under the provisions of Uttar Pradesh Urban Planning and Development Act, 1973. What was said by the Supreme Court in respect of Agra Development Authority may be set out below: 6. The issue which is raised in the present appeals is covered by the judgment of a two-Jud…