BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

918 results for “TDS”

Sorted by relevance

Mumbai6,876Delhi6,703Bangalore3,140Chennai2,852Kolkata2,178Pune2,033Ahmedabad1,312Hyderabad1,272Cochin918Indore867Jaipur822Patna793Karnataka707Chandigarh652Nagpur566Raipur557Cuttack489Visakhapatnam452Surat363Rajkot281Lucknow242Amritsar218Jabalpur161Jodhpur158Ranchi146Dehradun133Panaji133Agra117Telangana98Guwahati95Allahabad70Kerala41Varanasi33Calcutta31SC29Rajasthan10Himachal Pradesh8Punjab & Haryana7Orissa5J&K5Uttarakhand3Andhra Pradesh1KURIAN JOSEPH ROHINTON FALI NARIMAN1A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1Bombay1

Key Topics

TDS74Section 234E72Section 206C50Deduction45Section 20137Section 4036Section 200A(1)31Section 200A28Section 25026Section 201(1)

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 208/COCH/2021[2012-2013]Status: DisposedITAT Cochin29 Jun 2022AY 2012-2013

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

TDS is erroneous. 5. Income Tax Officer (TDS) erred in applying higher rate of TDS. The officer erred in treating

Showing 1–20 of 918 · Page 1 of 46

...
26
Addition to Income25
Disallowance21

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

ITA 210/COCH/2021[2014-2015]Status: DisposedITAT Cochin29 Jun 2022AY 2014-2015

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

TDS is erroneous. 5. Income Tax Officer (TDS) erred in applying higher rate of TDS. The officer erred in treating

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 207/COCH/2021[2011-2012]Status: DisposedITAT Cochin29 Jun 2022AY 2011-2012

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

TDS is erroneous. 5. Income Tax Officer (TDS) erred in applying higher rate of TDS. The officer erred in treating

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

ITA 209/COCH/2021[2013-2014]Status: DisposedITAT Cochin29 Jun 2022AY 2013-2014

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

TDS is erroneous. 5. Income Tax Officer (TDS) erred in applying higher rate of TDS. The officer erred in treating

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

ITA 212/COCH/2021[2016-2017]Status: DisposedITAT Cochin29 Jun 2022AY 2016-2017

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

TDS is erroneous. 5. Income Tax Officer (TDS) erred in applying higher rate of TDS. The officer erred in treating

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

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

ITA 211/COCH/2021[2015-2016]Status: DisposedITAT Cochin29 Jun 2022AY 2015-2016

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C

TDS is erroneous. 5. Income Tax Officer (TDS) erred in applying higher rate of TDS. The officer erred in treating

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

ITA 790/COCH/2022[2011-2012]Status: DisposedITAT Cochin03 Mar 2023AY 2011-2012

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

For Appellant: Shri Deepak Padmanabhan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 192Section 199Section 250

TDS certificates and the TDS certificates have not been doubted, credit has to be granted to the TDS mentioned therein

M/S.AGREENCO FIBRE FOAM P. LTD,KANNUR vs. THE ITO, KANNUR

In the result, the appeals of the assessee for the AYs 2004-05 to 2007-08

ITA 614/COCH/2019[2004-05]Status: DisposedITAT Cochin06 Feb 2020AY 2004-05

Bench: Shri George George K.

Section 201Section 201(1)

TDS relating to the relevant 3 I.T.A. Nos.614-617/Coch/2019 assessment year. It was submitted that TDS outstanding for AY 2004-05 is only

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 615/COCH/2010[09-Aug]Status: DisposedITAT Cochin25 Sept 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 613/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 607/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 612/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 608/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 609/COCH/2010[2007-08]Status: DisposedITAT Cochin25 Sept 2019AY 2007-08

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 610/COCH/2010[2008-09]Status: DisposedITAT Cochin25 Sept 2019AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

TDS u/s 194J wherein also the Apex Court observed at para 10 that : Accordingly, we are directing the AO(TDS

DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOCHI, ERNAKULAM vs. ASTER DM HEALTHCARE LIMITED , ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

ITA 162/COCH/2025[2020-21]Status: DisposedITAT Cochin15 Jul 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 192Section 194J

TDS provisions. During the course of the survey proceedings, the TDS Officer found that the respondent-assessee had deducted tax at source

DEPUTY COMMISSIONER OF INCOME TAX (TDS), KOCHI, ERNAKULAM vs. ASTER DM HEALTHCARE LIMITED, ERNAKULAM

In the result, appeal filed by the Revenue is partly allowed

ITA 163/COCH/2025[2021-22]Status: DisposedITAT Cochin15 Jul 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 192Section 194J

TDS provisions. During the course of the survey proceedings, the TDS Officer found that the respondent-assessee had deducted tax at source