Search: TDS | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

46 results for “TDS”+ Section 190clear

Sorted by relevance

Patna322 Delhi282 Mumbai279 Chennai132 Bangalore131 Karnataka92 Hyderabad70 Jaipur53 Kolkata51 Cochin46 Pune42 Ahmedabad40 Raipur39 Visakhapatnam29 Indore23 Cuttack21 Lucknow20 Surat10 Chandigarh10 Dehradun9 Nagpur9 Telangana7 Allahabad4 Jabalpur3 SC2 Guwahati2 Jodhpur2 Rajkot1 Ranchi1 Amritsar1

Key Topics

TDS39 Section 19234 Section 20033 Section 206C33 Section 201(1)24 Condonation of Delay24 Section 80P22 Section 4013 Section 80P(2)(a)12 Section 234E

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 certificate has been issued at first place. If we look at the provisions of section 206C read with section 190

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

Showing 1–20 of 46 · Page 1 of 3

11

Limitation/Time-bar11

In the result, the appeal for assessment year 2011-2012

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR

Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

190 of the Act wherein it is clarified that the tax is deductible at source under Chapter XVII-B, only in respect of payments of "income" or "any sum" comprising an element of Income. 4.5 The DCIT and DRP have failed to consider the fact that tax had already been deducted by USTIPL at the time of payment of such

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 134/COCH/2016[2011-12]Status: DisposedITAT Cochin11 May 2018AY 2011-12

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

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR

Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

190 of the Act wherein it is clarified that the tax is deductible at source under Chapter XVII-B, only in respect of payments of "income" or "any sum" comprising an element of Income. 4.5 The DCIT and DRP have failed to consider the fact that tax had already been deducted by USTIPL at the time of payment of such

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 304/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

ITA 302/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 303/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

ITA 299/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

ITA 325/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 330/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 332/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

ITA 301/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 306/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 307/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 308/COCH/2018[F.Y- 2014-15]Status: DisposedITAT Cochin18 Feb 2019

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 310/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 309/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR TRADERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 321/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

ITA 322/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

ITA 323/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 329/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

190, 191 and section 201 of the Act and the scheme of the Act. In the circumstances it is clear that section 201 can be resorted to only after carrying out the above exercise by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision