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86 results for “TDS”+ Section 244A(2)clear

Sorted by relevance

Mumbai269Delhi157Bangalore86Kolkata51Chennai23Karnataka22Ahmedabad14Hyderabad10Chandigarh10Pune7Jaipur6Dehradun5Cochin4Lucknow4SC3Himachal Pradesh2Amritsar1Ranchi1Cuttack1Telangana1

Key Topics

Section 15464Section 244A55Section 143(1)46Deduction44Section 14337TDS36Section 143(3)35Disallowance32Section 92C30Addition to Income

DCIT vs. M/S SYNDICATE BANK,

In the result, the revenue’s appeal is dismissed

ITA 1700/BANG/2013[1990-91]Status: DisposedITAT Bangalore30 Jun 2015AY 1990-91

Bench: Smt. P. Madhavi Devi & Shri Abraham P George

For Appellant: Shri Farhat Hussain Qureshi, CIT(DR)For Respondent: Smt. Lalitha Rameswaran
Section 115J

2), inter alia, provides that where a refund is due to the assessee, "in pursuance of an order referred to in Section 240" and the Assessing Officer does not grant the refund within the stipulated time, the Central Government is required ITA Nos.1700 to 1704/Bang/2013 Syndicate Bank Page 18 of 23 to pay simple interest at the stipulated rate. Section

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HUBBALLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK LIMITED, DHARWAD

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

Showing 1–20 of 86 · Page 1 of 5

29
Section 195A26
Section 27124
ITA 720/BANG/2020[2016-17]Status: Disposed
ITAT Bangalore
05 Dec 2022
AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.AFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

section 234B, 234D and 244A of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts of the case 6. The Appellant craves leave of this Hon'ble Income Tax Appellate Tribunal to add, alter, delete or substitute

M/S KARNATAKA VIKAS GRAMEENA BANK,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HUBBALLI

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

ITA 611/BANG/2020[2016-17]Status: DisposedITAT Bangalore02 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.A, S.V Ravishankar, AdvocateFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

section 234B, 234D and 244A of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts of the case 6. The Appellant craves leave of this Hon'ble Income Tax Appellate Tribunal to add, alter, delete or substitute

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

In the result, the appeal is allowed in favour of the assessee

ITA 987/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Shri Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri
Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

TDS under section 195A along with interest under section 244A of the Act. The CIT(A) rejected this stating that though the assessee is entitled to refund where it has paid more taxes than the due Page 6 of 13 amount required under section 195A, there is no provision under section 214 and 244A of the Act for interest

M/S. INFOSYS BPO LINITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE

In the result appeals filed for assessment years under consideration stands partly allowed

ITA 990/BANG/2017[2015-16]Status: DisposedITAT Bangalore11 Oct 2021AY 2015-16

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(It)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) & It(It)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) Appellant By : Shri Padamchand Khincha, Ca Shri Priyadarshi Misra, Addl. Respondent By : Cit (Dr) Date Of Hearing : 16.07.2021 Date Of Pronouncement : 11.10.2021 Order Per Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)
Section 195Section 195ASection 206ASection 9(1)(vi)

244A on excess TDS deposited under section 195 of the Act. Nothing contrary has been brought on record by the Ld.CIT DR. Respectfully following the decision of Hon’ble Supreme Court, we hold that the deductee is entitled to interest on refund of tax deposited under section 195 of the Act. Accordingly these grounds stands allowed. ITA 990/Bang/2017 Ground No.1-2

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

In the result appeals filed for assessment years under consideration stands partly allowed

ITA 986/BANG/2017[2016-17]Status: DisposedITAT Bangalore11 Oct 2021AY 2016-17

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(It)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) & It(It)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) Appellant By : Shri Padamchand Khincha, Ca Shri Priyadarshi Misra, Addl. Respondent By : Cit (Dr) Date Of Hearing : 16.07.2021 Date Of Pronouncement : 11.10.2021 Order Per Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)
Section 195Section 195ASection 206ASection 9(1)(vi)

244A on excess TDS deposited under section 195 of the Act. Nothing contrary has been brought on record by the Ld.CIT DR. Respectfully following the decision of Hon’ble Supreme Court, we hold that the deductee is entitled to interest on refund of tax deposited under section 195 of the Act. Accordingly these grounds stands allowed. ITA 990/Bang/2017 Ground No.1-2

M/S. ONMOBILE GLOBAL LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 5(1)(2), BENGALURU

In the result, both these appeals are partly allowed

ITA 2560/BANG/2019[2015-16]Status: DisposedITAT Bangalore10 Aug 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 14ASection 234BSection 244ASection 32

2. Disallowance of depreciation u/s.32 of the Act (Grounds 20 to 20.4) 3. Disallowance made u/s. 14A of the Act (Grounds 21 to 21.4) 4. Incorrect adoption of income from other source (Grounds 22 to 22.2) 5. Disallowance of additional foreign tax credit (Grounds 23 to 23.2) 6. Disallowance of TDS credit (Grounds 24 to 24.2) 7. Interest u/s. 234B

M/S ONMOBILE GLOBAL LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(2), BANGALORE

In the result, both these appeals are partly allowed

ITA 139/BANG/2019[2014-15]Status: DisposedITAT Bangalore10 Aug 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 14ASection 234BSection 244ASection 32

2. Disallowance of depreciation u/s.32 of the Act (Grounds 20 to 20.4) 3. Disallowance made u/s. 14A of the Act (Grounds 21 to 21.4) 4. Incorrect adoption of income from other source (Grounds 22 to 22.2) 5. Disallowance of additional foreign tax credit (Grounds 23 to 23.2) 6. Disallowance of TDS credit (Grounds 24 to 24.2) 7. Interest u/s. 234B

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

In the result, the appeal is allowed in favour of the assessee

ITA 988/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

TDS under section 195A along with interest under section 244A of the Act. The CIT(A) rejected this stating that the payments made by the assessee were chargeable to tax in India as per Income Tax Act and that the benefit of DTAA is not available to the assessee in the absence of certificate of residency. The CIT(A) further

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE-1, BENGALURU, BENGALURU vs. INFOSYS EMPLOYEE BENEFITS TRUST, BENGALURU

In the result, the appeal filed by the revenue is dismissed

ITA 2214/BANG/2024[2021-22]Status: DisposedITAT Bangalore11 Feb 2025AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2021-22

For Appellant: Shri Sudheendra B R, CAFor Respondent: Smt. Neha Sahay, JCIT-DR
Section 10Section 143(1)Section 154Section 199Section 244A

2 Section 199 - Ground relating to denial of credit of Tax Deducted Source 2.1 The Assistant Director of Income Tax, CPC, Bangalore has erred in not giving credit for TDS of Rs. 1,26,91,974/- as claimed in the Return of income and reflected in Form no. 26AS for the relevant Assessment Year. 3 Section 244A

MR.RAHIL MAHESH KUMAR NIZAMUDDIN ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

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

ITA 892/BANG/2019[2014-15]Status: DisposedITAT Bangalore18 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri K.Y. Ningoji Rao, A.RFor Respondent: Shri V.S. Chakrapani, D.R
Section 48Section 54FSection 55A

244A as consequential. Total tax effect 7,48,46,006/- 2. The assessee filed the following additional evidence along with application dated 5.9.2019 before us. “Sharing agreement dated 26.10.2016 between the assessee and developer regarding property No.123, Infantry Road, Bengaluru” 3. However, at the time of hearing, the assessee not pressed admission of additional evidence. Accordingly, additional evidence are dismissed

MICROLAND LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands allowed

ITA 1321/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Aug 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri B.K. Manjunath, CAFor Respondent: Shri V. Parithivel, JCIT-DR
Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 143(4)Section 244ASection 80JSection 90

TDS credit only to the extent of Rs. 11,32,65,988/- as against the claim of Rs. 11,32,89,994/-. 13. The Learned authorities below erred in not correctly quantifying the period for which the appellant is eligible for interest u/s 244A of the Act. 14. For the above and other grounds/ additional grounds and reasons which

KARNATAKA SOLAR POWER DEVELOPMENT CORPORATION LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(3)(1), BANGALORE

The appeal is allowed for statistical purposes

ITA 620/BANG/2024[2021-22]Status: DisposedITAT Bangalore31 Jul 2024AY 2021-22

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Shri Ganesh S., AdvocateFor Respondent: Shri Subramanian, S., Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 154Section 244A

Section 244A on the TDS credit of Rs. 7,84,445/-. The above grounds and other grounds that may be urged at the time of !axing of the appeal, your Appellant humbly prays that the appeal may be lowed and justice rendered.” 2

M/S. BANGALORE PHARMACEUTICAL AND RESEARCH LABORATORY PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(2), BANGALORE

In the result, the appeal by the assessee is dismissed

ITA 491/BANG/2023[2018-19]Status: DisposedITAT Bangalore10 Nov 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Anil Kumar, H., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(1)(a)Section 154Section 244ASection 36(1)(va)

244A at Rs.3,56,889. A third rectification application was filed by the assessee on 22.6.2020 which was rejected by the CPC vide order dated 14.07.2020. 3. On appeal, the CIT(Appeals) dismissed the grounds pertaining to disallowance of employees’ contribution to PF & ESI. Aggrieved, the assessee is in appeal before the Tribunal. 4. The assessee has raised the following

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR INCOME TAX, CPC, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 526/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Sept 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

244A of the Act has not been computed ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore Page 14 of 22 correctly. The Ld. A.R. submitted that the facts leading to issue involved in the grounds of appeal relating to short grant of interest on tax refund amount of Rs.2,990/- for delayed period of 1 month in granting

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 513/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Sept 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

244A of the Act has not been computed ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore Page 14 of 22 correctly. The Ld. A.R. submitted that the facts leading to issue involved in the grounds of appeal relating to short grant of interest on tax refund amount of Rs.2,990/- for delayed period of 1 month in granting

MAHESHWARAPPA MUNIRAMU,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, RANGE 2(2), BENGALURU, BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 757/BANG/2025[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18 Maheshwarappa Muniramu #4261/17, 2Nd Cross, 20Th Main Subramanya Nagar Jcit Vs. Bengaluru 560 021 Range 2(2) Bangalore Pan No :Aempm8290C Appellant Respondent Appellant By : Sri Nagaraj K. H., Ca Respondent By : Sri Subramaniam, Jcit Dr Date Of Hearing : 30.06.2025 Date Of Pronouncement : 26.09.2025

For Appellant: Sri Nagaraj K. H., CAFor Respondent: Sri Subramaniam, JCIT DR
Section 143(3)Section 194ISection 244ASection 250Section 269SSection 271DSection 274

TDS made u/s 194IA amounting to Rs.42,720/- along with interest u/s 244A thereon. During the financial year 2016-17 relevant for the Asst. year 2017- 18, the assessee along with his son Sri M. Sumanth had jointly sold an immovable property vide sale deed registered as document No.1401/2016-17 on 30.6.2016 for a total sale consideration of Rs.85

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

ITA 2605/BANG/2018[2014-15]Status: DisposedITAT Bangalore20 Dec 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt. R. Premi, JCIT
Section 139Section 139(1)Section 139(4)Section 271Section 271F

TDS) and always the returns resulted in refund hence, submitted that there was no loss to the Revenue. The assessee requested to treat the return filed under section 139(4) of the Act as return under :- 3 -: ITA Nos.2604 to 2606/Bang/2018 & section 139(1) and take lenient view for the purpose of penalty and requested to drop the penalty proceedings

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

ITA 2606/BANG/2018[2015-16]Status: DisposedITAT Bangalore20 Dec 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt. R. Premi, JCIT
Section 139Section 139(1)Section 139(4)Section 271Section 271F

TDS) and always the returns resulted in refund hence, submitted that there was no loss to the Revenue. The assessee requested to treat the return filed under section 139(4) of the Act as return under :- 3 -: ITA Nos.2604 to 2606/Bang/2018 & section 139(1) and take lenient view for the purpose of penalty and requested to drop the penalty proceedings

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

ITA 2604/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Dec 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt. R. Premi, JCIT
Section 139Section 139(1)Section 139(4)Section 271Section 271F

TDS) and always the returns resulted in refund hence, submitted that there was no loss to the Revenue. The assessee requested to treat the return filed under section 139(4) of the Act as return under :- 3 -: ITA Nos.2604 to 2606/Bang/2018 & section 139(1) and take lenient view for the purpose of penalty and requested to drop the penalty proceedings