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9 results for “section 68”+ Section 244Aclear

Sorted by relevance

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Key Topics

Section 2509Section 143(3)9Section 1479Section 244A9Business Income9Double Taxation/DTAA9Natural Justice9

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

ITA 1523/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Oct 2025AY 2015-16
Section 143(3)Section 147Section 2Section 244ASection 250

244A\n(Rs.46,69,244).\n5. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of tax @41.6% on interest on income tax\nrefund considering the same to be attributable to alleged PE in India without\nappreciating that the same is taxable @ 15% in terms

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

ITA 1522/CHNY/2025[2014-15]Status: DisposedITAT Chennai29 Oct 2025AY 2014-15
Section 143(3)Section 147Section 244ASection 250

244A\n(Rs.46,69,244).\n\n5. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of tax @41.6% on interest on income tax\nrefund considering the same to be attributable to alleged PE in India without\nappreciating that the same is taxable @ 15% in terms

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

ITA 1524/CHNY/2025[2016-17]Status: DisposedITAT Chennai29 Oct 2025AY 2016-17
Section 143(3)Section 147Section 244ASection 250

244A\n(Rs.46,69,244).\n5. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of tax @41.6% on interest on income tax\nrefund considering the same to be attributable to alleged PE in India without\nappreciating that the same is taxable @ 15% in terms

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

ITA 1520/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Oct 2025AY 2012-13
Section 143(3)Section 147Section 244ASection 250

244A\n(Rs.46,69,244).\n5. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of tax @41.6% on interest on income tax\nrefund considering the same to be attributable to alleged PE in India without\nappreciating that the same is taxable @ 15% in terms

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

ITA 1526/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Oct 2025AY 2018-19
Section 143(3)Section 147Section 244ASection 250

244A\n(Rs.46,69,244).\n5. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of tax @41.6% on interest on income tax\nrefund considering the same to be attributable to alleged PE in India without\nappreciating that the same is taxable @ 15% in terms

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

ITA 1525/CHNY/2025[2017-18]Status: DisposedITAT Chennai29 Oct 2025AY 2017-18
Section 143(3)Section 147Section 244ASection 250

244A\n(Rs.46,69,244).\n5. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of tax @41.6% on interest on income tax\nrefund considering the same to be attributable to alleged PE in India without\nappreciating that the same is taxable @ 15% in terms

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

ITA 1519/CHNY/2025[2011-12]Status: DisposedITAT Chennai29 Oct 2025AY 2011-12
Section 143(3)Section 147Section 244ASection 250

244A\n(Rs.46,69,244).\n5. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of tax @41.6% on interest on income tax\nrefund considering the same to be attributable to alleged PE in India without\nappreciating that the same is taxable @ 15% in terms

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

ITA 1527/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Oct 2025AY 2020-21
Section 143(3)Section 147Section 244ASection 250

244A\n(Rs.46,69,244).\n5. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of tax @41.6% on interest on income tax\nrefund considering the same to be attributable to alleged PE in India without\nappreciating that the same is taxable @ 15% in terms

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

ITA 1521/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 Oct 2025AY 2013-14
Section 143(3)Section 147Section 244ASection 250

244A\n(Rs.46,69,244).\n5. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of tax @41.6% on interest on income tax\nrefund considering the same to be attributable to alleged PE in India without\nappreciating that the same is taxable @ 15% in terms