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4 results for “TDS”+ Section 199clear

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Key Topics

Section 105Section 2635Section 69C5Section 143(1)4Section 2053Section 115B3TDS3Section 1992Section 143(3)2Deduction

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 credit of his deceased wife (admittedly income of the same was offered to tax in assessee’s return of income). The relevant statutory provision, namely Section 199

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

2

In the result appeal of the assessee is hereby allowed

ITA 78/COCH/2024[2018-19]Status: DisposedITAT Cochin21 Oct 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 1Section 115BSection 143(3)Section 199Section 263Section 69Section 69C

section 199 r.w.r. 37BA of the Rules, the credit of TDS can be claimed only in the year to which

NELLIPARAMBIL GOPALAN GANGADEVI,ERNAKULAM vs. ITO WARD 1, ALUVA

In the result, the assessee’s appeal is dismissed and the stay application is dismissed as infructuous

ITA 996/COCH/2022[2007-08]Status: DisposedITAT Cochin28 Dec 2023AY 2007-08

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Ms. Krishna K., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10Section 147

199 ITR (St.) 2). The Circular is instructive, clarifying several related aspects. Attention is particularly drawn to answers to Qs. 1 & 2, being in respect of the issue at hand. The ld. CIT(A) has further placed reliance on the decision by the Tribunal in State Bank of Mysore vs. CIT (reported at 139 ITD 526 (Bang)), since upheld

SUBAIDA ABDURAHIMAN,KOZHIKODE vs. ITO, WARD-1(3), CALICUT

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 342/COCH/2024[2023-2024]Status: DisposedITAT Cochin12 Nov 2024AY 2023-2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Venugopal, CAFor Respondent: Smt. Girly Albert, Snr DR
Section 143(1)Section 205

TDS at 10% i.e. Rs. 10,000/-. These receipts were also produced before the Ld.CIT(A) and the assessee also relied on the Division Bench judgment of the Hon’ble Delhi High Court cited (supra) and also furnished the details about the tenant along with the TAN Number. The Ld.CIT(A) mainly relied on the provision 199 and rule 37BA