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.

2 results for “TDS”+ Section 197Aclear

Sorted by relevance

Chennai92Nagpur92Delhi59Pune30Karnataka26Bangalore25Kolkata22Mumbai15Cochin14Jaipur8Hyderabad7Panaji6Cuttack6Jodhpur4Ahmedabad3Agra2Lucknow1Chandigarh1Amritsar1Surat1Visakhapatnam1

Key Topics

Section 271C10Section 12A8Section 273B4Section 133A2Section 197A2Deduction2Penalty2TDS2Survey u/s 133A2

ITO TDS-II, AGRA vs. PUNJAB NATIONAL BANK, AGRA

In the result, all the three appeals are allowed

ITA 203/AGR/2018[2012-13]Status: DisposedITAT Agra07 Aug 2018AY 2012-13

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 12ASection 133ASection 197ASection 271CSection 273B

197A had been obtained and furnished to the deductor-assessee, however in absence thereof deductor-assessee was liable to comply with the provisions of TDS and registration certificate u/s 12AA will not come to any aid for non-deduction of tax at source. 5. On the other hand, the ld. Counsel for the assessee has placed strong reliance

ITO TDS-II, AGRA vs. PUNJAB NATIONAL BANK, AGRA

In the result, all the three appeals are allowed

ITA 204/AGR/2018[2013-14]Status: DisposedITAT Agra07 Aug 2018AY 2013-14

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 12ASection 133ASection 197ASection 271CSection 273B

197A had been obtained and furnished to the deductor-assessee, however in absence thereof deductor-assessee was liable to comply with the provisions of TDS and registration certificate u/s 12AA will not come to any aid for non-deduction of tax at source. 5. On the other hand, the ld. Counsel for the assessee has placed strong reliance