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119 results for “TDS”+ Section 233clear

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Key Topics

Section 201(1)180Section 201120Section 192120Section 10120TDS66Survey u/s 133A61Section 133A60Section 4036Section 10A34Disallowance

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

TDS and claimed as expenditure in P&L account should not be disallowed in terms of provisions of section 40(a)(i) of the Act. Assessee in response submitted that, Hon’ble Karnataka High Court in a Writ petition filed by assessee along with others by judgment dated 26/09/2014 observed that Circular No.240 Page

Showing 1–20 of 119 · Page 1 of 6

31
Deduction22
Transfer Pricing20

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

TDS and claimed as expenditure in P&L account should not be disallowed in terms of provisions of section 40(a)(i) of the Act. Assessee in response submitted that, Hon’ble Karnataka High Court in a Writ petition filed by assessee along with others by judgment dated 26/09/2014 observed that Circular No.240 Page

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 521/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 519/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 518/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA ,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 517/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 520/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 508/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 512/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 511/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 514/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 507/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSRANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 515/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 516/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 513/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 522/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 510/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 509/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 523/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 524/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

section 192, reproduced herein above. Such is the ratio of laid down in following decisions. • ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36 taxmann.com 200(Bang.Trib.) • CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman 233