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.

5 results for “TDS”+ Section 15Aclear

Sorted by relevance

Delhi72Mumbai24Bangalore12Ahmedabad5Varanasi4Pune2Chennai2Kolkata1Indore1Nagpur1

Key Topics

Section 14A36Section 143(3)7Disallowance5Section 2544Section 132(1)3

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR vs. AXIS BANK LTD, ELISBRIDGE

In the result, the appeal of the Department is dismissed

ITA 48/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

15A) of the Indian Companies Act, 1956 which defines ESOP to mean the option given to employees which gives them right to purchase or subscribe to securities at a future date but at a predetermined price. Therefore, the AO was correct in taking the view, the ITA Nos.142&143/Ahd/2024 & 48&49/Ahd/2024 Axis Bank Ltd. vs. ACIT & ACIT vs. Axis Bank

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT., CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 142/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

15A) of the Indian Companies Act, 1956 which defines ESOP to mean the option given to employees which gives them right to purchase or subscribe to securities at a future date but at a predetermined price. Therefore, the AO was correct in taking the view, the ITA Nos.142&143/Ahd/2024 & 48&49/Ahd/2024 Axis Bank Ltd. vs. ACIT & ACIT vs. Axis Bank

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR vs. AXIS BANK LIMITED, ELLISBRIDGE

In the result, the appeal of the Department is dismissed

ITA 49/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

15A) of the Indian Companies Act, 1956 which defines ESOP to mean the option given to employees which gives them right to purchase or subscribe to securities at a future date but at a predetermined price. Therefore, the AO was correct in taking the view, the ITA Nos.142&143/Ahd/2024 & 48&49/Ahd/2024 Axis Bank Ltd. vs. ACIT & ACIT vs. Axis Bank

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT., CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 143/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 143(3)Section 14ASection 254

15A) of the Indian Companies Act, 1956 which defines ESOP to mean the option given to employees which gives them right to purchase or subscribe to securities at a future date but at a predetermined price. Therefore, the AO was correct in taking the view, the ITA Nos.142&143/Ahd/2024 & 48&49/Ahd/2024 Axis Bank Ltd. vs. ACIT & ACIT vs. Axis Bank

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

ITA 318/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri B.P. Srivastava, Sr.DR
Section 115JSection 132(1)Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 153A(1)(b)

TDS at Rs. 1,46,141/- and addition in respect of bad debt of Rs. 10,60,667/-. Thereafter, the assessee filed appeal before the CIT(A). After giving effect to CIT(A) order total income was reduced to Rs. nil after setting off of unabsorbed depreciation of Rs. 3,06,93,299/-. 3.3 The case of the assessee