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2 results for “TDS”+ Section 195Aclear

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Bangalore36Mumbai18Delhi14Indore4Kolkata3Ahmedabad2Surat2Pune1Visakhapatnam1Chennai1

Key Topics

Section 1955TDS2

THE DY.DIT, (INTL. TAXN.)- 1,, AHMEDABAD vs. VODAFONE WEST LTD., AHMEDABAD

In the result, appeal of the Revenue stands dismissed

ITA 2398/AHD/2014[2013-14]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.2398/Ahd/2014 "नधा"रण वष" /Assessment Year : 2013-14 The Dcit (International Vodafone West Ltd. बनाम/ Taxation)-1 Vodafone House Ahmedabad Corporate Road V/S. Prahladnagar Off S.G. Highway Ahmedabad-380 051 "थायी लेखा सं./Pan: Aaacf 1190 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dinal Shah, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-Gandhinagar (Ahmedabad) [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 02/06/2014, Arising Out Of The Assessment Order Passed By The Dy.Director Of Income-Tax (International Taxation)-1, Ahmedabad (Ao) Under Section 201(1) & 201(1A) The Dcit (Intl.Taxn.)-1 Vs. Vodafone West Ltd. Asst. Year : 2013-14

For Appellant: Shri Dinal Shah, ARFor Respondent: Shri Sudhakar Verma, Sr.DR
Section 195(1)Section 201(1)Section 9(1)Section 9(1)(vi)
Section 90

TDS on these payments. 8.6. Thus, the decisions of the Ld.CIT(A) are upheld. Therefore, Ground No. 1 of the Revenue’s appeal is dismissed. Since the grounds related to applicability of section 195A

INOX INDIA PRIVATE LTD.,,VADODARA vs. THE DCIT, (INT. TAXA.), BARODA

In the result, the appeal of the assessee is allowed

ITA 1119/AHD/2019[2018-19]Status: DisposedITAT Ahmedabad17 May 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 195Section 195ASection 248Section 9Section 9(1)(vii)

TDS under section 195 of the Act on the payment made to M/s Mentor Bolivia. 4. The facts in brief are that the assessee, a private limited company, is engaged in the business of comprehensive solution in cryogenic storage, vaporization, and distribution engineering. It manufactures cryogenic storage/equipment, transportation tank, customer station, vaporizer, cylinder filling systems, vacuum jacketed piping, cryoseal liquid