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.

198 results for “TDS”+ Section 10(46)clear

Sorted by relevance

Delhi1,700Mumbai1,566Bangalore832Chennai507Kolkata365Hyderabad227Ahmedabad209Cochin198Indore181Chandigarh172Jaipur164Karnataka156Raipur149Visakhapatnam92Pune71Surat61Lucknow54Rajkot54Cuttack45Nagpur32Jabalpur29Ranchi26Amritsar20Agra19Patna18Jodhpur17Telangana12Dehradun11Allahabad9Guwahati9SC7Varanasi6Kerala5Panaji4Rajasthan4Uttarakhand2Calcutta2Punjab & Haryana1Gauhati1Orissa1

Key Topics

Section 25094Limitation/Time-bar50Section 19234Section 234E33Section 20033Section 206C33TDS25Section 200A11Section 143(3)2Section 194J

SHRI SURESH GEORGE,ALAPPUZHA vs. THE ADIT INTERNATIONAL TAXATION, THIRUVANANTHAPURAM-3, THIRUVANATHAPURAM

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 794/COCH/2022[2011-2012]Status: DisposedITAT Cochin16 Jun 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]

For Appellant: Shri Suresh Kumar Verma, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 192Section 194JSection 9(1)Section 9(1)(vii)

46,473 received through telegraphic transfers in his non-resident (external) NRE account with ICICI 1 Suresh George vs. Asst. DIT Bank during the relevant year was not taxable under the Act as he was working as an Electro Technical Officer with a foreign company, and his stay in India during the year did not exceed 182 days. This

Showing 1–20 of 198 · Page 1 of 10

...
2
Addition to Income2

MOHAMMED TARIQ THAIMADATHIL,KOCHI vs. THE ITO , NON CORP WARD 1(5), KOCHI

The appeal of the assessee is allowed for statistical purposes

ITA 265/COCH/2023[2014-15]Status: DisposedITAT Cochin07 Aug 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year : 2014-15 Shri. Mohammed Tariq Thaimadathil, Vs. Ito, Tariq Manzil, Elmkunnapuzha Road, Non Corporate Ward – 1(5), Kaloor, Kochi. Cochin – 682 107. Pan : Abrpt 7993 B Appellant Respondent Assessee By : Smt. Parvathy Ammal, Ca Revenue By : Shri. K. Jayaganesh, Senior Ar. Date Of Hearing : 06.08.2024 Date Of Pronouncement : 07.08.2024 O R D E R Per Prakash Chand Yadav:

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 14ASection 40

46 days. Therefore, we are of the view that delay happened in this case requires to be condoned. Now we decide the appeal. 5. The facts leading to the filing of this appeal are that the assessee is an individual filed his return of income for Assessment Year 2014-15 on 29.11.2014 declaring a total income of Rs.2

MOHAMED MUSTHAFA KUNNATH CHENGAANA,CALICUT vs. ITO,WARD 2(3), KOZHIKODE

In the result, the appeal filed by the assessee stands dismissed

ITA 671/COCH/2024[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.P.Raghunathan, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 143(3)Section 18Section 2(14)

TDS and the appellant’s share of 1/9th of Rs.47,46,504 was brought to tax as business profit of the appellant, by the AO. 5. Being aggrieved by the above order, an appeal was filed before the CIT(A), contending that the rural agricultural land does not come under the purview of “Capital Asset” as defined under the provisions

KEERAN MUHAMMED BASHEER,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, ALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 510/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL IRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 437/COCH/2024[2015-2016]Status: DisposedITAT Cochin20 Dec 2024AY 2015-2016

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 503/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

KODIYIL MUHAMMED MADANI(PARTNER ABC SALES CORPORATION).,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 529/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 521/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

BATHX BATHWARE INDIA PRIVATE LIMITED,COCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 438/COCH/2024[2016-2017]Status: DisposedITAT Cochin20 Dec 2024AY 2016-2017

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 458/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

46. The issue raised by the assessee in ground Nos. 1, 2, 3, 12 & 14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming