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39 results for “TDS”+ Section 194Bclear

Sorted by relevance

Bangalore39Mumbai18Delhi9Indore9Chennai7Panaji5Kolkata4Ahmedabad4Cochin3Pune2SC2Telangana1Amritsar1Karnataka1Kerala1Lucknow1Rajkot1Agra1

Key Topics

Section 10(5)42TDS34Section 271C24Section 27120Section 194B18Penalty18Section 1014Exemption14Section 4012Addition to Income

BANGALORE TRUF CLUB LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU

In the result appeal filed by assessee for assessment year 2012-

ITA 1848/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Dec 2020AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Padamchand Khincha, C.A
Section 143(3)Section 194BSection 201fSection 234BSection 234CSection 40

194B of the Act was intended to cover within its purview winnings from horse races. Now coming to the heading of Section 194BB of the Act, which reads as "Winning from horse race". Going by the heading of the two sections, it can be seen that Section 194BB of the Act is a specific section dealing with TDS

Showing 1–20 of 39 · Page 1 of 2

11
Section 275(1)(c)9
Deduction8

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BANGALORE vs. M/S. BANGALORE TURF CLUB LIMITED, BANGALORE

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 2248/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

194B of the Act was intended to cover within its purview winnings from horse races. Now coming to the heading of Section 194BB of the Act, which reads as "Winning from horse race". Going by the heading of the two sections, it can be seen that Section 194BB of the Act is a specific section dealing with TDS

BANGALORE TURF CLUB LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BENGALURU

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 1849/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

194B of the Act was intended to cover within its purview winnings from horse races. Now coming to the heading of Section 194BB of the Act, which reads as "Winning from horse race". Going by the heading of the two sections, it can be seen that Section 194BB of the Act is a specific section dealing with TDS

BSR INFRATECH INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 697/BANG/2022[2017-18]Status: DisposedITAT Bangalore27 Oct 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Shri Madhusudhan, A.RFor Respondent: Shri Praveen Karanth, D.R
Section 199Section 234ASection 270ASection 43Section 43C

194B, section 194BB, section 194C, section 1940, section 194E, section 195 and section 196A, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income". 8.6 He submitted that the plain reading of the section makes it clear that where tax is deductible and the same

DCIT, BANGALORE vs. M/S RAMBUS CHIP TECHNOLOGIES (INDIA) PVT. LTD.,, BANGALORE

In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed

ITA 61/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Jul 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz

For Appellant: Shri G.C.Srivastava, AdvocateFor Respondent: Dr.P.K.Srihari, Addl.CIT(DR)
Section 10ASection 115JSection 143(3)Section 234BSection 92C

194B, Section 194BB, Section 194C, Section 194D, Section 194E, Section 194EE, Section IT(TP)A Nos.23 & 61/Bang/20115 M/s.Rambus Chit Technologies (India) Pvt. Ltd. Page 31 of 38 194F, Section 194G, Section 194H, Section 194-I, Section 194J, Section 194K,Section 194L, Section 195, Section 196A, Section 196B, Section 196C and Section 196D shall pay within the prescribed time

M/S RAMBUS CHIP TECHNOLOGIES (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed

ITA 23/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Jul 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz

For Appellant: Shri G.C.Srivastava, AdvocateFor Respondent: Dr.P.K.Srihari, Addl.CIT(DR)
Section 10ASection 115JSection 143(3)Section 234BSection 92C

194B, Section 194BB, Section 194C, Section 194D, Section 194E, Section 194EE, Section IT(TP)A Nos.23 & 61/Bang/20115 M/s.Rambus Chit Technologies (India) Pvt. Ltd. Page 31 of 38 194F, Section 194G, Section 194H, Section 194-I, Section 194J, Section 194K,Section 194L, Section 195, Section 196A, Section 196B, Section 196C and Section 196D shall pay within the prescribed time

VISHNU VARDHANA RAM YARA,MACHILIPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 846/BANG/2025[2013-14]Status: DisposedITAT Bangalore22 Aug 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2013-14

For Appellant: Shri. Vishnu Vardhana Ram Yara, AssesseeFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 142(1)Section 147Section 148Section 194ASection 69A

TDS under sections 192A and 194B of the Act have been deducted and assessee was asked to furnish various details

M/S. SYNDICATE BANK,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE- 3, BANGALORE

In the result, all the appeals by the assessees are allowed

ITA 402/BANG/2020[2011-12]Status: DisposedITAT Bangalore05 Oct 2020AY 2011-12

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

For Appellant: Mr. S. Ananthan & Ms. Lalitha Rameswaran, CAsFor Respondent: Ms. R. Premi, JCIT SR.DR(ITAT), Bengaluru
Section 10Section 10(5)Section 271Section 271C

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S. SYNDICATE BANK,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE- 3, BANGALORE

In the result, all the appeals by the assessees are allowed

ITA 403/BANG/2020[2012-13]Status: DisposedITAT Bangalore05 Oct 2020AY 2012-13

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

For Appellant: Mr. S. Ananthan & Ms. Lalitha Rameswaran, CAsFor Respondent: Ms. R. Premi, JCIT SR.DR(ITAT), Bengaluru
Section 10Section 10(5)Section 271Section 271C

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S. SYNDICATE BANK,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE- 3, BANGALORE

In the result, all the appeals by the assessees are allowed

ITA 404/BANG/2020[2013-14]Status: DisposedITAT Bangalore05 Oct 2020AY 2013-14

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

For Appellant: Mr. S. Ananthan & Ms. Lalitha Rameswaran, CAsFor Respondent: Ms. R. Premi, JCIT SR.DR(ITAT), Bengaluru
Section 10Section 10(5)Section 271Section 271C

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE- 3, BANGALORE

In the result, the appeals are allowed

ITA 2416/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

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

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE- 3, BANGALORE

In the result, the appeals are allowed

ITA 2413/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

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

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2415/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Feb 2020AY 2013-14

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

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2417/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Feb 2020AY 2013-14

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

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2414/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

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

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 654/BANG/2019[2012-13]Status: DisposedITAT Bangalore19 Jul 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 655/BANG/2019[2013-14]Status: DisposedITAT Bangalore19 Jul 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 656/BANG/2019[2013-14]Status: DisposedITAT Bangalore19 Jul 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 653/BANG/2019[2012-13]Status: DisposedITAT Bangalore19 Jul 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 652/BANG/2019[2011-12]Status: DisposedITAT Bangalore19 Jul 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

194B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid. 2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.” 6. However, Section 273B of the Act provides that in case the payer proves