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“Section 2(26)(ia)”

Section References (mined)Section 2Section 2(26)(ia)8 judgments

The decision most relied on for Section 2(26)(ia) is (RE: CIT v. SK Tekriwal (90 DTR 26), cited in 20 judgments on BharatTax.

Leading authorities on Section 2(26)(ia)

(RE: CIT v. SK Tekriwal

90 DTR 26 · 2013 · High Court

citing judgments

Disallowance under Section 40(a)(ia) of the Income Tax Act for short deduction of TDS is not permissible if tax has been deducted, even if under a bona fide wrong impression of the correct TDS provision.

Judgments citing Section 2(26)(ia)

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result the appeal filed assessee for the Asst

ITA 757/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad02 May 2025AY 2012-13

Section 115JSection 143(3)Section 14ASection 154

under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB ... under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company' in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result the appeal filed assessee for the Asst

ITA 756/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad02 May 2025AY 2012-13

Section 115JSection 143(3)Section 14ASection 154

under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB ... under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company' in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result the appeal filed assessee for the Asst

ITA 755/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad02 May 2025AY 2011-12

Section 115JSection 143(3)Section 14ASection 154

under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB ... under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company' in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result the appeal filed assessee for the Asst

ITA 734/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad02 May 2025AY 2010-11

Section 115JSection 143(3)Section 14ASection 154

under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB ... under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company' in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result the appeal filed assessee for the Asst

ITA 733/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad02 May 2025AY 2010-11

Section 115JSection 143(3)Section 14ASection 154

under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB ... under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company' in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB

Assistant Commissioner of Income Tax, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result the appeal filed assessee for the Asst

ITA 1059/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad02 May 2025AY 2013-14

Section 115JSection 143(3)Section 14ASection 154

under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB ... under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company' in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB

National Dairy Development Board, Anand vs. The Dy.CIT., Anand Circle, Anand

In the result the appeal filed assessee for the Asst

ITA 1052/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad02 May 2025AY 2013-14

Section 115JSection 143(3)Section 14ASection 154

under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB ... under the Income tax Act, 1961 as per the definition of company in Section 2(17) read with definition of Indian Company' in Section 2(26)(ia) of the Income Tax Act 1961 in the ground raised in respect of applicability of provisions of Section 115JB

DCIT, Jaipur vs. Rajasthan Financial Corporation, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 199/JPR/2022[2019-20]Status: DisposedITAT Jaipur12 Jan 2023AY 2019-20

Bench: The Hearing.”

For Appellant: Shri Sanjeev Mathur (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT)

Section 115JSection 129(1)Section 143(1)Section 2(17)Section 2(18)

company, corporation, institution, association or body in all cases is in India Thus, a conjoint reading of section 2(17)(i) and section 2(26)(ia) makes it amply clear that a corporation established by or under a Central, State or Provincial Act is 'company" as per the Income ... company and it includes Indian Company. We have also gone through the provision of section 2(26) which defines Indian company and thereby Section 2(26)(ia) includes a corporation established by or under a Central, State or Provisional Act as argued by the ld. DR. We have also considered