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817 results for “TDS”+ Section 43(5)(d)clear

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Mumbai1,520Delhi1,419Bangalore817Chennai564Kolkata287Ahmedabad237Hyderabad197Indore177Jaipur170Cochin167Chandigarh160Karnataka148Raipur107Pune76Surat54Visakhapatnam53Lucknow51Cuttack44Rajkot34Nagpur29Dehradun28Jodhpur19Ranchi18Agra18Patna14Allahabad14Guwahati13SC11Panaji10Telangana7Amritsar7Kerala6Jabalpur4Varanasi4Uttarakhand2Punjab & Haryana1Calcutta1J&K1Rajasthan1

Key Topics

Addition to Income69Section 143(3)68Section 4052Disallowance47Section 153A40TDS34Deduction30Section 92C29Section 1129Transfer Pricing

ASST.C.I.T., BANGALORE vs. M/S ACER INDIA PRIVATE LIMITED, BANGALORE

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

ITA 119/BANG/2016[2010-11]Status: DisposedITAT Bangalore02 Dec 2020AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year: 2010-11

For Appellant: Mr. Muzaffar Hussain, D.RFor Respondent: Shri Sharath Rao, A.R
Section 40

d. WS Atkins India P Ltd. (2015) (41 ITR (T) 397) (Bang. Trib.) 6. We heard rival contentions on this issue and perused the record. We notice that an identical issue was examined in the case of Infenion Technologies Pvt. Ltd. (supra) and it was decided as under: “25. We have carefully considered the rival submissions. The payment in question

M/S INFOSYS BPM LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

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

Showing 1–20 of 817 · Page 1 of 41

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Section 10A25
Comparables/TP24
ITA 2884/BANG/2018[2009-10]Status: Disposed
ITAT Bangalore
22 Nov 2021
AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2009-10

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh, D.R
Section 10ASection 115JSection 143(3)Section 14ASection 40

43(5) of the Act." 4.1 Following the above said decision, we hold that the loss arising on revaluation of forward contracts cannot be considered as unascertained liability. Accordingly, we set aside the order passed by Ld CIT(A) on this issue and direct the AO to delete the addition made to the Net profit while computing book profit

SRI SRINIVASA TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 1075/BANG/2024[2020-21]Status: DisposedITAT Bangalore18 Feb 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Siva Prasad Reddy & Shri BalachandranFor Respondent: Ms. Nandini Das, CIT (DR)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 2(45)Section 80G

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals filed by the assessee are against the order passed by the CIT(A)-15, BLR both dated 29/03/2024 for the assessment years 2020-21 and 2021-22 ITA No. 1075/Bang/2024, an appeal by the assessee for the AY 2020-21. ITA No.1075 & 1076/Bang/2024 Page 2 of 20 2. The issue

SRI SRINIVASA TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 1076/BANG/2024[2021-2022]Status: DisposedITAT Bangalore18 Feb 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Siva Prasad Reddy & Shri BalachandranFor Respondent: Ms. Nandini Das, CIT (DR)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 2(45)Section 80G

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals filed by the assessee are against the order passed by the CIT(A)-15, BLR both dated 29/03/2024 for the assessment years 2020-21 and 2021-22 ITA No. 1075/Bang/2024, an appeal by the assessee for the AY 2020-21. ITA No.1075 & 1076/Bang/2024 Page 2 of 20 2. The issue

M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

TDS provisions contained in Chapter XVII. 3.55 The term ‘income’ is defined in inclusive manner in section 2(24). It does not outline the attributes or characteristics of the term income. It only lists out categories of receipts that are to be regarded as income. The usage of the term “includes” in the definition of “income”, signifies that the term

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 559/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 561/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 566/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 562/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI 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 553/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 563/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 560/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 555/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 558/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 556/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 557/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 564/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI 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 554/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 565/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA 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 538/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)

D E R Page 3 of 74 ITA No.507 to 566 /Bang/2020 PER BENCH : The assessee has filed sixty appeals challenging demand raised under section 201(1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A), Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect