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7 results for “TDS”+ Section 194Dclear

Sorted by relevance

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Key Topics

Section 194H9Section 194C8Section 92C6Section 1945Deduction5Section 143(3)4Section 201(1)4Section 10A4TDS4Section 40

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

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, the sum so deducted to the credit

3
Disallowance3
Transfer Pricing2

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

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, the sum so deducted to the credit

THE KARUR VYSYA BANK LTD,BELLARY vs. ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE, HUBLI-DHARWAD

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

ITA 2886/BANG/2017[2011-12]Status: DisposedITAT Bangalore01 Oct 2019AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri Ananthan, C.AFor Respondent: Shri R.N Siddappapji, Addl. CIT (DR)
Section 12ASection 133ASection 194ASection 197ASection 201Section 201(1)

TDS) Vijayawada vs. M/s Vijaya Bank, Kothagudem under similar facts and circumstances has decided the issue vide para7 which is reproduced below. 7. We have heard the submissions of the parties, perused the orders of the revenue authorities as well as other materials on record. It is the claim of the department that the assessee has not been able

DCIT vs. M/S MYSORE SAREE UDYOG P. LTD.,,

In the result, the appeal by the Revenue is dismissed

ITA 93/BANG/2014[2010-11]Status: DisposedITAT Bangalore26 Mar 2015AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2010-11

For Appellant: Dr. P.K. Srihari, Addl. CIT(DR)For Respondent: None
Section 194Section 194DSection 194HSection 40

194D) or brokerage, shall, at the time of credit of such income to the account of the payee or at the time of payment of such income in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of ten per cent. Page

ACIT, BANGALORE vs. M/S TRIDENT AUTOMOBILES (P) LTD.,, BANGALORE

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

ITA 1508/BANG/2013[2009-10]Status: DisposedITAT Bangalore20 Mar 2015AY 2009-10

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

For Appellant: ShriFor Respondent: Dr.P.K.Srihari, Addl CIT
Section 194Section 194HSection 201(1)

TDS), Circle 18(2), Bangalore, (AO) passed u/s.201(1) and 201(1A) of the Income Tax Act, 1961 (Act) treating the Assessee as an Assessee in default for not deducting tax at source. The Assessee is a dealer in purchase and sale of cars. The Assessee has credit card/debit card accepting facility with HDFC Bank, who has provided credit card

ASST.C.I.T., MANGALORE vs. M/S BOLA RAGJHAVENDRA K`AMATH & SONS, KARKALA

In the result, ITA Nos.36 & 37/Bang/2015 are dismissed

ITA 37/BANG/2015[2011-12]Status: DisposedITAT Bangalore08 Jun 2015AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz & Asst. Commissioner Of Income-Tax, Circle 2(1), Mangalore. … Appellant Vs. 1. M/S.Bola Surendra Kamath & Sons, 4-155, Kedinje, Karkala-574110. Pan: Aaffb8784R 2. M/S.Bola Raghavendra Kamath & Sons, D.No.3-245, Kukkundur, Karakala-576117. … Respondent Pan:Aabfb3560H Revenue By: Shri P.Dhivahar, Jcit(Dr). Assessees By: Shri V.Srinivasan, Ca. Date Of Hearing : 18/05/2015 Date Of Pronouncement: 08/06/2015 O R D E R Per Smt.P.Madhavi Devi, Jm:

For Respondent: Shri P.Dhivahar, JCIT(DR)
Section 143(3)Section 194CSection 194DSection 194HSection 40

TDS u/s 194C while according to the AO, 194H is applicable. For ready reference, the provisions of 194C and 194H are reproduced hereunder: “194C (1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor) for carrying out any work (including supply of labour for carrying out any work) in pursuance

ASST.C.I.T., MANGALORE vs. M/S BOLA SURENDRA KAMATH & SONS, KARKALA

In the result, ITA Nos.36 & 37/Bang/2015 are dismissed

ITA 36/BANG/2015[2011-12]Status: DisposedITAT Bangalore08 Jun 2015AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz & Asst. Commissioner Of Income-Tax, Circle 2(1), Mangalore. … Appellant Vs. 1. M/S.Bola Surendra Kamath & Sons, 4-155, Kedinje, Karkala-574110. Pan: Aaffb8784R 2. M/S.Bola Raghavendra Kamath & Sons, D.No.3-245, Kukkundur, Karakala-576117. … Respondent Pan:Aabfb3560H Revenue By: Shri P.Dhivahar, Jcit(Dr). Assessees By: Shri V.Srinivasan, Ca. Date Of Hearing : 19/05/2015 Date Of Pronouncement: 08/06/2015 O R D E R Per Smt.P.Madhavi Devi, Jm:

For Respondent: Shri P.Dhivahar, JCIT(DR)
Section 143(3)Section 194CSection 194DSection 194HSection 40

TDS u/s 194C while according to the AO, 194H is applicable. For ready reference, the provisions of 194C and 194H are reproduced hereunder: “194C (1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor) for carrying out any work (including supply of labour for carrying out any work) in pursuance