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115 results for “capital gains”+ Section 194Cclear

Sorted by relevance

Mumbai134Bangalore115Delhi85Kolkata52Ahmedabad51Cochin23Chennai20Cuttack19Raipur19Hyderabad17Jaipur16Indore15Rajkot6Kerala5Chandigarh4Pune4Surat3Nagpur3Amritsar3Visakhapatnam2Allahabad2Panaji2SC1Rajasthan1Karnataka1

Key Topics

Section 201(1)221Section 201131Section 192108Section 10108TDS78Section 194C73Survey u/s 133A57Section 133A55Section 4050Addition to Income

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 266/BANG/2017[2009-10]Status: DisposedITAT Bangalore25 May 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

section 194C of IT Act are applicable in the present case and hence, the order of CIT(A) should be reversed and that of AO should be restored. As against this, the ld. AR of assessee supported the order of CIT(A) and placed reliance on various judgements of Hon'ble Karnataka High Court of which copies are available

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

Showing 1–20 of 115 · Page 1 of 6

30
Section 143(3)23
Disallowance22

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 267/BANG/2017[2009-10]Status: DisposedITAT Bangalore25 May 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

section 194C of IT Act are applicable in the present case and hence, the order of CIT(A) should be reversed and that of AO should be restored. As against this, the ld. AR of assessee supported the order of CIT(A) and placed reliance on various judgements of Hon'ble Karnataka High Court of which copies are available

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 270/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

section 194C of IT Act are applicable in the present case and hence, the order of CIT(A) should be reversed and that of AO should be restored. As against this, the ld. AR of assessee supported the order of CIT(A) and placed reliance on various judgements of Hon'ble Karnataka High Court of which copies are available

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 264/BANG/2017[2008-09]Status: DisposedITAT Bangalore25 May 2018AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

section 194C of IT Act are applicable in the present case and hence, the order of CIT(A) should be reversed and that of AO should be restored. As against this, the ld. AR of assessee supported the order of CIT(A) and placed reliance on various judgements of Hon'ble Karnataka High Court of which copies are available

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 269/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

section 194C of IT Act are applicable in the present case and hence, the order of CIT(A) should be reversed and that of AO should be restored. As against this, the ld. AR of assessee supported the order of CIT(A) and placed reliance on various judgements of Hon'ble Karnataka High Court of which copies are available

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 265/BANG/2017[2008-09]Status: DisposedITAT Bangalore25 May 2018AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

section 194C of IT Act are applicable in the present case and hence, the order of CIT(A) should be reversed and that of AO should be restored. As against this, the ld. AR of assessee supported the order of CIT(A) and placed reliance on various judgements of Hon'ble Karnataka High Court of which copies are available

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 268/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

section 194C of IT Act are applicable in the present case and hence, the order of CIT(A) should be reversed and that of AO should be restored. As against this, the ld. AR of assessee supported the order of CIT(A) and placed reliance on various judgements of Hon'ble Karnataka High Court of which copies are available

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 271/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

section 194C of IT Act are applicable in the present case and hence, the order of CIT(A) should be reversed and that of AO should be restored. As against this, the ld. AR of assessee supported the order of CIT(A) and placed reliance on various judgements of Hon'ble Karnataka High Court of which copies are available

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

ITA 2846/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 133(6)Section 143(3)Section 144CSection 144C(5)Section 92C(3)

capital adjustment shall be carried out in the light of above order of the Tribunal. Ordered accordingly. IT(TP)A No.2846/Bang/2017 M/s. Dell International Services India Pvt. Ltd., Bangalore Page 20 of 47 16. With regard to Ground Nos.5 & 6, no argument has been put before us by the ld. A.R., hence not considered for adjudication. 17. Ground No.7

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 531/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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid

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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid

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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid

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 528/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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid

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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid

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 527/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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid

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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid

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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid

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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid

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 530/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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid

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)

194C when the same is in the 8.2. NA NA NA NA 2013-14 nature of renting of machine/plat/equipment under Section 194 I and the 2014-15 8.2. NA NA NA NA appellant is not able to deduct tax on the payment of rent 2015-16 8.2. NA NA NA NA towards generators under Section 1941 since the amount paid