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.

16 results for “TDS”+ Section 139A(8)(d)clear

Sorted by relevance

Bangalore16Jaipur12Delhi5Kolkata2Visakhapatnam1

Key Topics

Section 206A77Section 201(1)18Section 80J14Section 15413Deduction13Section 195A12Section 19510Section 2019Double Taxation/DTAA9TDS8Section 200A6Survey u/s 133A4

CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessee are allowed

ITA 737/BANG/2020[2013-14]Status: DisposedITAT Bangalore05 Apr 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Shri. Ramesh Kumar, Addl. CIT(DR)(ITAT), Bengaluru
Section 154Section 201Section 201(1)Section 206ASection 90

139A(8)(d) of the Income-tax Act. We cannot agree with this contention ITA Nos.735 to 737/Bang/2020 Page 4 of 11 of the assessee. The provisions of sec. 206AA clearly overrides the other provisions of the Act. Therefore, a non resident whose income is chargeable to tax in India has to obtain PAN No. and provide the same

M/S WIPRO LTD. vs. ITO,

In the result, the appeals of the assessee are allowed and S

ITA 1544/BANG/2013[2010-11]Status: DisposedITAT Bangalore12 Feb 2016AY 2010-11

Bench: Shri Abraham P George & Shri Vijaypal Rao

For Appellant: Shri B.K. Manjunatha, C.AFor Respondent: Shri Rajashekar, Addl. CIT (D.R)
Section 139ASection 156Section 200ASection 206ASection 90(2)Section 90A(2)

D E R Per Bench : These four appeals by the assessee are directed against the order dt.19.9.2013 of Commissioner of Income Tax (Appeals) arising from the orders passed under S.P. Nos.175 to 178/Bang/2014 Section 200A of the Income Tax Act, 1961 (in short 'the Act') for the Assessment Year 2011-12. 2. The assessee has filed its quarterly E-TDS

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(1)(1), BANGALORE

In the result appeal of the assessee is hereby allowed

ITA 653/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Dec 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals are filed by the assessee against the assessment order passed by the NFAC, Delhi vide order dated 17/01/2025, 21/01/2025, 27/02/2025 for the assessment year 2018-19 and 2020-21. First, we take up ITA No. 652/Bang/2025, an appeal by the assessee for the A.Y. 2018-19 ITA No.652- 653-980

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(2), BANGALORE

In the result appeal of the assessee is hereby allowed

ITA 980/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals are filed by the assessee against the assessment order passed by the NFAC, Delhi vide order dated 17/01/2025, 21/01/2025, 27/02/2025 for the assessment year 2018-19 and 2020-21. First, we take up ITA No. 652/Bang/2025, an appeal by the assessee for the A.Y. 2018-19 ITA No.652- 653-980

DY DIT vs. M/S INFOSYS BPO LTD.,,

In the result, all the appeals of the revenue and the cross

ITA 1143/BANG/2013[2011-12]Status: DisposedITAT Bangalore29 Jun 2015AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Respondent: Dr. P.K.Srihari, Addl.CIT
Section 115ASection 200A(1)Section 200A(1)(b)Section 206ASection 246A

D E R PER SHRI VIJAY PAL RAO, JM: The appeal in ITA No.1143(B)/2013 is filed by the revenue to challenge the composite order of CIT(A) dated 03-05-2012 and 23-05-2013 for the assessment years 2011-12 & 2012-13. Since the said appeal filed by the revenue was defective as it was filed

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE vs. M/S MPHASIS LIMITED , BANGALORE

In the result, the appeals as well as the cross objections are dismissed

ITA 1692/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 Nov 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

D E R Per Bench: These are appeals by the Revenue and Cross objections by the Assessee against four orders all dated 19.3.2018 of CIT(A)-12, Bengaluru, relating to AY 2009-10 to 2012-13. 2. The Assessee is a company and is engaged in the business or providing Information technology solutions and services. It made certain payments

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE vs. M/S MPHASIS LIMITED , BANGALORE

In the result, the appeals as well as the cross objections are dismissed

ITA 1690/BANG/2018[2009-10]Status: DisposedITAT Bangalore27 Nov 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

D E R Per Bench: These are appeals by the Revenue and Cross objections by the Assessee against four orders all dated 19.3.2018 of CIT(A)-12, Bengaluru, relating to AY 2009-10 to 2012-13. 2. The Assessee is a company and is engaged in the business or providing Information technology solutions and services. It made certain payments

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE vs. M/S MPHASIS LIMITED, BANGALORE

In the result, the appeals as well as the cross objections are dismissed

ITA 1691/BANG/2018[2010-11]Status: DisposedITAT Bangalore27 Nov 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

D E R Per Bench: These are appeals by the Revenue and Cross objections by the Assessee against four orders all dated 19.3.2018 of CIT(A)-12, Bengaluru, relating to AY 2009-10 to 2012-13. 2. The Assessee is a company and is engaged in the business or providing Information technology solutions and services. It made certain payments

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE vs. M/S MPHASIS LIMITED , BANGALORE

In the result, the appeals as well as the cross objections are dismissed

ITA 1693/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Nov 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

D E R Per Bench: These are appeals by the Revenue and Cross objections by the Assessee against four orders all dated 19.3.2018 of CIT(A)-12, Bengaluru, relating to AY 2009-10 to 2012-13. 2. The Assessee is a company and is engaged in the business or providing Information technology solutions and services. It made certain payments

DY.COMMISSIONER OF INCOME TAX, BANGALORE vs. HONEYWELL TECHNOLOGY SOLUTIONS LTD, BANGALORE

In the result, the appeal by the revenue is dismissed

ITA 563/BANG/2017[2012-13]Status: DisposedITAT Bangalore05 Aug 2020AY 2012-13

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

D E R PER BENCH: All the four appeals filed by the revenue are directed against the order passed by Ld. CIT(A)-12, Bengaluru and they relate to the assessment years 20111-12 to 2014-15. The common issue urged in this appeal is about the applicability of provisions of section 206AA of the Income

DY.COMMISSIONER OF INCOME TAX, BANGALORE vs. HONEYWELL TECHNOLOGY SOLUTIONS LTD, BANGALORE

In the result, the appeal by the revenue is dismissed

ITA 562/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Aug 2020AY 2011-12

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

D E R PER BENCH: All the four appeals filed by the revenue are directed against the order passed by Ld. CIT(A)-12, Bengaluru and they relate to the assessment years 20111-12 to 2014-15. The common issue urged in this appeal is about the applicability of provisions of section 206AA of the Income

DY.COMMISSIONER OF INCOME TAX, BANGALORE vs. HONEYWELL TECHNOLOGY SOLUTIONS LTD, BANGALORE

In the result, the appeal by the revenue is dismissed

ITA 564/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Aug 2020AY 2013-14

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

D E R PER BENCH: All the four appeals filed by the revenue are directed against the order passed by Ld. CIT(A)-12, Bengaluru and they relate to the assessment years 20111-12 to 2014-15. The common issue urged in this appeal is about the applicability of provisions of section 206AA of the Income

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE vs. M/S HONEYWELL TECHNOLOGIES SOLUTIONS LAB PVT LTD , BANGALORE

In the result, the appeal by the revenue is dismissed

ITA 1418/BANG/2018[2014-15]Status: DisposedITAT Bangalore05 Aug 2020AY 2014-15

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

D E R PER BENCH: All the four appeals filed by the revenue are directed against the order passed by Ld. CIT(A)-12, Bengaluru and they relate to the assessment years 20111-12 to 2014-15. The common issue urged in this appeal is about the applicability of provisions of section 206AA of the Income

DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE- 1(1), BANGALORE vs. M/S. EDGEVERVE SYSTEMS LIMITED, BANGALORE

In the result, the appeals are dismissed

ITA 12/BANG/2020[2017-18]Status: DisposedITAT Bangalore10 Sept 2020AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Smt.R.Premi, JCIT , DR(ITAT)
Section 195Section 206ASection 248

D E R Per Bench: These are appeals by the Revenue against a common order dated 24.6.2019 of CIT(A)-12, Bengaluru, relating to AY 2017-18 to 2019-20. 2. The Assessee is a company and is engaged in the business of Products, Platforms and services. During the previous year relevant

DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE - 1(1), BANGALORE vs. M/S. EDGEVERVE SYSTEMS LIMITED, BANGALORE

In the result, the appeals are dismissed

ITA 13/BANG/2020[2018-19]Status: DisposedITAT Bangalore10 Sept 2020AY 2018-19

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Smt.R.Premi, JCIT , DR(ITAT)
Section 195Section 206ASection 248

D E R Per Bench: These are appeals by the Revenue against a common order dated 24.6.2019 of CIT(A)-12, Bengaluru, relating to AY 2017-18 to 2019-20. 2. The Assessee is a company and is engaged in the business of Products, Platforms and services. During the previous year relevant

DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE vs. M/S. BHARAT FRITZ WARNER LIMITED, BANGALORE

In the result, the appeal by the revenue is dismissed

ITA 1360/BANG/2019[2011-12]Status: DisposedITAT Bangalore26 Jun 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), BengaluruFor Respondent: Shri S. Ramasubramanian, CA
Section 201(1)Section 206ASection 90(2)

D E R Per N.V. Vasudevan, Vice President This appeal by the revenue is against the order dated 11.03.2019 of the CIT(Appeals)-12, Bengaluru relating to assessment year 2011-12. 2. The grounds of appeal raised by the revenue are as follows:- “1. The learned Commissioner of Income Tax (Appeals) has erred in law and facts of the case