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142 results for “TDS”+ Section 248clear

Sorted by relevance

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Key Topics

Section 14A99Section 234E84Section 200A63TDS55Limitation/Time-bar40Section 4035Section 15430Section 10A24Disallowance24Section 143(3)

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1498/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Jul 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

TDS as furnished by the assessee that the taxes have been withheld by the assessee after grossing up and taxes so withheld have been deposited into credit of central government. Therefore, pre-conditions as mentioned in section 248

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 2815/CHNY/2018[2014-15]Status: Disposed

Showing 1–20 of 142 · Page 1 of 8

...
21
Condonation of Delay19
Deduction17
ITAT Chennai
03 Jul 2024
AY 2014-15

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

TDS as furnished by the assessee that the taxes have been withheld by the assessee after grossing up and taxes so withheld have been deposited into credit of central government. Therefore, pre-conditions as mentioned in section 248

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 885/CHNY/2020[2015-16]Status: DisposedITAT Chennai03 Jul 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

TDS as furnished by the assessee that the taxes have been withheld by the assessee after grossing up and taxes so withheld have been deposited into credit of central government. Therefore, pre-conditions as mentioned in section 248

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1497/CHNY/2017[2011-12]Status: DisposedITAT Chennai03 Jul 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

TDS as furnished by the assessee that the taxes have been withheld by the assessee after grossing up and taxes so withheld have been deposited into credit of central government. Therefore, pre-conditions as mentioned in section 248

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1477/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

TDS as furnished by the assessee that the taxes have been withheld by the assessee after grossing up and taxes so withheld have been deposited into credit of central government. Therefore, pre-conditions as mentioned in section 248

BASF CATALYSTS INDIA PRIVATE LIMITED,KANCHEEPURAM vs. DCIT (INTERNATIONAL TAXATION) 1(1) , CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1691/CHNY/2017[2017-18]Status: DisposedITAT Chennai21 Oct 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

TDS as directed by the Assessing Officer @ 10% on amount remitted to its parent company. However, the assessee has filed an appeal before the ld. CIT(A) under section 248

BASF CATALYSTS INDIA PVT. LTD.,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3122/CHNY/2016[2015-16]Status: DisposedITAT Chennai21 Oct 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

TDS as directed by the Assessing Officer @ 10% on amount remitted to its parent company. However, the assessee has filed an appeal before the ld. CIT(A) under section 248

BASF CATALYSTS INDIA PRIVATE LIMITED,KANCHEEPURAM vs. DCIT (INTERNATIONAL TAXATION) 1(1) , CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1690/CHNY/2017[2017-18]Status: DisposedITAT Chennai21 Oct 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

TDS as directed by the Assessing Officer @ 10% on amount remitted to its parent company. However, the assessee has filed an appeal before the ld. CIT(A) under section 248

BASF CATALYSTS INDIA PRIVATE LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1187/CHNY/2016[2015-16]Status: DisposedITAT Chennai21 Oct 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

TDS as directed by the Assessing Officer @ 10% on amount remitted to its parent company. However, the assessee has filed an appeal before the ld. CIT(A) under section 248

M/S. BASF CATALYSTS INDIA PVT. LTD.,,KANCHIPURAM vs. DCIT, INTERNATIONAL TAXATION-1(1),, CHENNAI

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 721/CHNY/2020[2019-20 (April, 2018-September, 2018)]Status: DisposedITAT Chennai16 Nov 2022

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 720 & 721/Chny/2020 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20

For Appellant: Shri. J. Saravanan, Advocate for Shri. N.V. Balaji, AdvocateFor Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 195(2)

TDS as directed by the Assessing Officer @ 10% on amount remitted to its parent company. However, the assessee has filed an appeal before the ld. CIT(A) under section 248

M/S. BASF CATALYSTS INDIA PVT. LTD.,,KANCHIPURAM vs. DCIT, INTERNATIONAL TAXATION-1(1),, CHENNAI

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 720/CHNY/2020[2018-19 (October, 2017 to March, 2018)]Status: DisposedITAT Chennai16 Nov 2022

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 720 & 721/Chny/2020 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20

For Appellant: Shri. J. Saravanan, Advocate for Shri. N.V. Balaji, AdvocateFor Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 195(2)

TDS as directed by the Assessing Officer @ 10% on amount remitted to its parent company. However, the assessee has filed an appeal before the ld. CIT(A) under section 248

TANJORE PALACE DEVASTHANAM,THANJAVUR vs. DCIT,CPC, BENGALURU

In the result, all the appeal of the Assessee in I

ITA 551/CHNY/2021[2014-15(Q1)]Status: DisposedITAT Chennai15 Jun 2022

Bench: Shri G. Manjunatha & Shri Anikesh Banerjee

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 154Section 200ASection 200A(1)Section 234E

TDS] RETURNS Sl. I.T.A. No. Financial Order Pass Date Interest Filing No. Year Fee u/s.234E Rs. 20th October, 2015 [1] I.T.A. No.549/Chny/2021 2013-2014 26,080-00 2nd November, 2015 [2] I.T.A. No.550/Chny/2021 2013-2014 36,654-00 13th July, 2018 [3] I.T.A. No.551/Chny/2021 2014-2015 45,702-00 13th July, 2018 [4] I.T.A. No.552/Chny/2021

TANJORE PALACE DEVASTANAM,THANJAVUR vs. DCIT,CPC, BENGALURU

In the result, all the appeal of the Assessee in I

ITA 553/CHNY/2021[2014-15(Q3)]Status: DisposedITAT Chennai15 Jun 2022

Bench: Shri G. Manjunatha & Shri Anikesh Banerjee

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 154Section 200ASection 200A(1)Section 234E

TDS] RETURNS Sl. I.T.A. No. Financial Order Pass Date Interest Filing No. Year Fee u/s.234E Rs. 20th October, 2015 [1] I.T.A. No.549/Chny/2021 2013-2014 26,080-00 2nd November, 2015 [2] I.T.A. No.550/Chny/2021 2013-2014 36,654-00 13th July, 2018 [3] I.T.A. No.551/Chny/2021 2014-2015 45,702-00 13th July, 2018 [4] I.T.A. No.552/Chny/2021

TANJORE PALACE DEVASTHANAM,THANJAVUR vs. DCIT,CPC,TDS, BANGALORE

In the result, all the appeal of the Assessee in I

ITA 552/CHNY/2021[2014-15(Q2)]Status: DisposedITAT Chennai15 Jun 2022

Bench: Shri G. Manjunatha & Shri Anikesh Banerjee

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 154Section 200ASection 200A(1)Section 234E

TDS] RETURNS Sl. I.T.A. No. Financial Order Pass Date Interest Filing No. Year Fee u/s.234E Rs. 20th October, 2015 [1] I.T.A. No.549/Chny/2021 2013-2014 26,080-00 2nd November, 2015 [2] I.T.A. No.550/Chny/2021 2013-2014 36,654-00 13th July, 2018 [3] I.T.A. No.551/Chny/2021 2014-2015 45,702-00 13th July, 2018 [4] I.T.A. No.552/Chny/2021

TANJORE PALACE DEVASTHANAM,THANJAVUR vs. DCIT, BENGALURU

In the result, all the appeal of the Assessee in I

ITA 549/CHNY/2021[2013-14(Q3)]Status: DisposedITAT Chennai15 Jun 2022

Bench: Shri G. Manjunatha & Shri Anikesh Banerjee

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 154Section 200ASection 200A(1)Section 234E

TDS] RETURNS Sl. I.T.A. No. Financial Order Pass Date Interest Filing No. Year Fee u/s.234E Rs. 20th October, 2015 [1] I.T.A. No.549/Chny/2021 2013-2014 26,080-00 2nd November, 2015 [2] I.T.A. No.550/Chny/2021 2013-2014 36,654-00 13th July, 2018 [3] I.T.A. No.551/Chny/2021 2014-2015 45,702-00 13th July, 2018 [4] I.T.A. No.552/Chny/2021

TANJORE PALACE DEVASTHANAM,THANJAVUR vs. DCIT,CPC,TDS, BANGALORE

In the result, all the appeal of the Assessee in I

ITA 550/CHNY/2021[2013-14(Q4)]Status: DisposedITAT Chennai15 Jun 2022

Bench: Shri G. Manjunatha & Shri Anikesh Banerjee

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 154Section 200ASection 200A(1)Section 234E

TDS] RETURNS Sl. I.T.A. No. Financial Order Pass Date Interest Filing No. Year Fee u/s.234E Rs. 20th October, 2015 [1] I.T.A. No.549/Chny/2021 2013-2014 26,080-00 2nd November, 2015 [2] I.T.A. No.550/Chny/2021 2013-2014 36,654-00 13th July, 2018 [3] I.T.A. No.551/Chny/2021 2014-2015 45,702-00 13th July, 2018 [4] I.T.A. No.552/Chny/2021

TANJORE PALACE DEVASTANAM,THANJAVUR vs. DCIT,CPC, BENGALURU

In the result, all the appeal of the Assessee in I

ITA 554/CHNY/2021[2014-15(Q4)]Status: DisposedITAT Chennai15 Jun 2022

Bench: Shri G. Manjunatha & Shri Anikesh Banerjee

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 154Section 200ASection 200A(1)Section 234E

TDS] RETURNS Sl. I.T.A. No. Financial Order Pass Date Interest Filing No. Year Fee u/s.234E Rs. 20th October, 2015 [1] I.T.A. No.549/Chny/2021 2013-2014 26,080-00 2nd November, 2015 [2] I.T.A. No.550/Chny/2021 2013-2014 36,654-00 13th July, 2018 [3] I.T.A. No.551/Chny/2021 2014-2015 45,702-00 13th July, 2018 [4] I.T.A. No.552/Chny/2021

TANJORE PALACE DEVASTHANAM,TANJAVUR vs. DCIT,CPC, BENGALURU

In the result, all the appeal of the Assessee in I

ITA 558/CHNY/2021[2015-16(Q4)]Status: DisposedITAT Chennai15 Jun 2022

Bench: Shri G. Manjunatha & Shri Anikesh Banerjee

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 154Section 200ASection 200A(1)Section 234E

TDS] RETURNS Sl. I.T.A. No. Financial Order Pass Date Interest Filing No. Year Fee u/s.234E Rs. 20th October, 2015 [1] I.T.A. No.549/Chny/2021 2013-2014 26,080-00 2nd November, 2015 [2] I.T.A. No.550/Chny/2021 2013-2014 36,654-00 13th July, 2018 [3] I.T.A. No.551/Chny/2021 2014-2015 45,702-00 13th July, 2018 [4] I.T.A. No.552/Chny/2021

TANJORE PALACE DEVASTANAM,THANJAVUR vs. DCIT,CPC,TDS, BANGALORE

In the result, all the appeal of the Assessee in I

ITA 556/CHNY/2021[2015-16(Q2)]Status: DisposedITAT Chennai15 Jun 2022

Bench: Shri G. Manjunatha & Shri Anikesh Banerjee

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 154Section 200ASection 200A(1)Section 234E

TDS] RETURNS Sl. I.T.A. No. Financial Order Pass Date Interest Filing No. Year Fee u/s.234E Rs. 20th October, 2015 [1] I.T.A. No.549/Chny/2021 2013-2014 26,080-00 2nd November, 2015 [2] I.T.A. No.550/Chny/2021 2013-2014 36,654-00 13th July, 2018 [3] I.T.A. No.551/Chny/2021 2014-2015 45,702-00 13th July, 2018 [4] I.T.A. No.552/Chny/2021

TANJORE PALACE DEVASTANAM,THANJAVUR vs. DCIT,CPC, BENGALURU

In the result, all the appeal of the Assessee in I

ITA 555/CHNY/2021[2015-16(Q1)]Status: DisposedITAT Chennai15 Jun 2022

Bench: Shri G. Manjunatha & Shri Anikesh Banerjee

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 154Section 200ASection 200A(1)Section 234E

TDS] RETURNS Sl. I.T.A. No. Financial Order Pass Date Interest Filing No. Year Fee u/s.234E Rs. 20th October, 2015 [1] I.T.A. No.549/Chny/2021 2013-2014 26,080-00 2nd November, 2015 [2] I.T.A. No.550/Chny/2021 2013-2014 36,654-00 13th July, 2018 [3] I.T.A. No.551/Chny/2021 2014-2015 45,702-00 13th July, 2018 [4] I.T.A. No.552/Chny/2021