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3 results for “TDS”+ Section 56(2)(viia)clear

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Mumbai70Chandigarh48Bangalore34Hyderabad28Chennai24Delhi23Visakhapatnam14Kolkata7Cuttack7Ahmedabad4Jaipur4Cochin3Pune2Guwahati1Nagpur1Raipur1Indore1

Key Topics

Section 36(1)(viia)8Deduction3TDS3Section 194J2Section 9(1)(vii)2Section 36(1)2Section 402Exemption2Disallowance2

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)

56). Also, the salary of all seafarers is exempt under section 10(6)(viii) of the Act. Both the said provisions, as well as the Board Circular, carefully perused, are reproduced for ready reference: - 6 Suresh George vs. Asst. DIT Scope of total income 5. (1) Subject to the provisions of this Act, the total income of any previous year

THEACIT, COCHIN vs. THE ERNAKULAM DISTRICT CO-OPERATIVE BANK LTD, COCHIN

In the result, the appeal filed by the revenue is dismissed

ITA 522/COCH/2015[2010]Status: DisposedITAT Cochin22 Mar 2017

Bench: S/Shri Abraham P George, Am & George George K, Jm & (Asst Year 2010-11)) The Ernakulam Dist Coop Bank Ltd Vs The Jt Director Of Income Tax Kakkanad (Exemption) Kochi Kochi ( Appellant/Respondent) (Respondent/Appellant)

Section 36(1)Section 36(1)(viia)Section 40

TDS on interest paid to various welfare boards. We shall take for adjudication the issues ground wise as under: Ground no.1: 4 The brief facts of the case are as follows: The assessee is a cooperative bank. For the Assessment Year 2010-11, the assessee claimed deduction u/s 36(1)(viia) of the Act in the computation of total income

M/S.THE ERNAKULAM DISTRICT CO-OP BANK LTD,COCHIN vs. THE JT. DIRECTOR OF INCOME TAX (EXEMPTION),, COCHIN

In the result, the appeal filed by the revenue is dismissed

ITA 508/COCH/2015[2010-11]Status: DisposedITAT Cochin22 Mar 2017AY 2010-11

Bench: S/Shri Abraham P George, Am & George George K, Jm & (Asst Year 2010-11)) The Ernakulam Dist Coop Bank Ltd Vs The Jt Director Of Income Tax Kakkanad (Exemption) Kochi Kochi ( Appellant/Respondent) (Respondent/Appellant)

Section 36(1)Section 36(1)(viia)Section 40

TDS on interest paid to various welfare boards. We shall take for adjudication the issues ground wise as under: Ground no.1: 4 The brief facts of the case are as follows: The assessee is a cooperative bank. For the Assessment Year 2010-11, the assessee claimed deduction u/s 36(1)(viia) of the Act in the computation of total income