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6 results for “TDS”+ Section 268clear

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Key Topics

Section 234E18Section 200A15Section 26311Section 143(3)5Section 1545TDS5Section 234B3Section 36(1)(va)2Section 234D2Revision u/s 263

THE SOUTH INDIAN BANK,THRISSUR vs. DCIT, CIRCLE 1(1) & TPS, THRISSUR

In the result, the appeal by the assessee is dismissed

ITA 284/COCH/2024[2008-2009]Status: DisposedITAT Cochin27 May 2025AY 2008-2009

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

For Appellant: Shri Naresh C, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115Section 142(1)Section 143(2)Section 143(3)Section 154Section 234BSection 234DSection 250

section 154 of the Act, the assessee filed the application dated 16/04/2015 seeking rectification on the following grounds: – “1. Total income considered in the order generated by the system amounts to Rs. 268,45,53,626/- As per the manual tax calculation sheet enclosed with the order as well as our workings, total income amounts to Rs.268

2

CORPORATION ENGINEER LSGD ,CALICUT vs. ITO, KOZHIKKODE

In the result, the appeals filed by the assessee are allowed

ITA 196/COCH/2021[2014-15]Status: DisposedITAT Cochin30 Jun 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Anand Kumar V.K., AdvocateFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

268 (Bom.). 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal. The learned AR submitted that the issue raised is squarely covered in favour of the assessee by the following judicial pronouncements:- (i) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries

CORPORATION ENGINEER LSGD ,CALICUT vs. ITO, KOZHIKKODE

In the result, the appeals filed by the assessee are allowed

ITA 218/COCH/2021[2015-16]Status: DisposedITAT Cochin30 Jun 2022AY 2015-16

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Anand Kumar V.K., AdvocateFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

268 (Bom.). 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal. The learned AR submitted that the issue raised is squarely covered in favour of the assessee by the following judicial pronouncements:- (i) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries

CORPORATION ENGINEER LSGD ,CALICUT vs. ITO, KOZHIKKODE

In the result, the appeals filed by the assessee are allowed

ITA 219/COCH/2021[2015-16]Status: DisposedITAT Cochin30 Jun 2022AY 2015-16

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Anand Kumar V.K., AdvocateFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

268 (Bom.). 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal. The learned AR submitted that the issue raised is squarely covered in favour of the assessee by the following judicial pronouncements:- (i) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

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

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR
Section 143Section 143(3)Section 263Section 42

268) allowed such payments as expenses u/s.43 B of the Act. Hence there cannot be said to be an error prejudicial to the interest of revenue in the assessment order. j) Application of later decisions of the H'ble Kerala High Court The latter decisions of the Hon'ble Kerala High Court in the cases of CIT, Cochin Vs South

COCHIN PORT AUTHORITY ( FORMERLY COCHIN PORT TRUST),KOCHI vs. DCIT NON CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 655/COCH/2022[2017-2018]Status: DisposedITAT Cochin10 Jul 2023AY 2017-2018

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri.Gopi K, CAFor Respondent: Sri.Sajit Kumar Das, CIT-DR
Section 143(3)Section 2(24)(x)Section 260ASection 263Section 36(1)(iv)Section 36(1)(va)Section 43B

section 36(1)(va) of the Act; (b) Provision for bad and doubtful debts, at Rs.1,55,57,493 as against the correct amount of Rs.1,70,27,053, resulting in a short disallowance to the extent of the difference of Rs.14.70 lakhs; (c) Short deduction of tax at source on Rs.4,09,20,538. Cochin Port Authority