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.

7 results for “TDS”+ Section 244Aclear

Sorted by relevance

Mumbai243Delhi157Bangalore87Kolkata49Chennai24Ahmedabad24Karnataka22Jaipur12Hyderabad11Chandigarh10Cochin7Pune7Dehradun6Visakhapatnam5Lucknow4SC3Cuttack2Himachal Pradesh2Raipur2Indore2Telangana1Rajkot1Ranchi1Nagpur1Patna1Amritsar1

Key Topics

Section 244A10Addition to Income5Section 144C(5)4Section 404Section 153A4Section 234A4Section 153C4Section 140A3Section 244A(1)3Disallowance

ADCIT, THRISSUR vs. THE CATHOLIC SYRIAN BANK LTD,, TRICHUR

In the result, the assessee’s appeal stands allowed

ITA 635/COCH/2017[2007-08]Status: DisposedITAT Cochin02 Aug 2018AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.635 /Coch/2017 Assessment Year : 2007-08 The Assistant Commissioner Of Vs. The Catholic Syrian Bank Ltd., Income-Tax, Circle-1(1), St. Mary’S College Road, Thrissur. Thrissur-680020. [Pan: Aabct 0024D]

Section 140ASection 143(1)(a)Section 244ASection 244A(1)

section 244A, the interest shall be paid on refund of tax other than advance tax or TDS. The Explanation appended

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

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

2
Natural Justice2
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)

section 244A of the Act. Ground No.10 - Relief 10.1 The Appellant prays that directions be given to grant all such relief arising from the above grounds and also all relief consequential thereto; and 10.2 The Appellant craves leave to add to or alter, by deletion, substitution, modification or otherwise, IT(TP)A Nos.475 & 134/Coch/2016. 9 M/s.US Technology Resources Pvt.Ltd

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

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)

section 244A of the Act. Ground No.10 - Relief 10.1 The Appellant prays that directions be given to grant all such relief arising from the above grounds and also all relief consequential thereto; and 10.2 The Appellant craves leave to add to or alter, by deletion, substitution, modification or otherwise, IT(TP)A Nos.475 & 134/Coch/2016. 9 M/s.US Technology Resources Pvt.Ltd

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

TDS. The issue arose in the context of s. 214, providing for interest payable by the Government on refund of advance tax, where paid in excess. The refund to the assessee of such excess, it explained, is of the tax. This change in character was not stand altered on the assessment being subsequently set aside. The interest to the assessee

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

TDS. The issue arose in the context of s. 214, providing for interest payable by the Government on refund of advance tax, where paid in excess. The refund to the assessee of such excess, it explained, is of the tax. This change in character was not stand altered on the assessment being subsequently set aside. The interest to the assessee

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

TDS. The issue arose in the context of s. 214, providing for interest payable by the Government on refund of advance tax, where paid in excess. The refund to the assessee of such excess, it explained, is of the tax. This change in character was not stand altered on the assessment being subsequently set aside. The interest to the assessee

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

TDS. The issue arose in the context of s. 214, providing for interest payable by the Government on refund of advance tax, where paid in excess. The refund to the assessee of such excess, it explained, is of the tax. This change in character was not stand altered on the assessment being subsequently set aside. The interest to the assessee