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18 results for “TDS”+ Section 173clear

Sorted by relevance

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Key Topics

Section 44B120Section 914Deduction9Section 2637Addition to Income7Exemption6Section 143(3)2Section 234B2

SHERWATER GEOSERVICES LTD. INDIA PROJECT OFFICE,DEHRADUN vs. AICT, INTERNATIONAL TAXATION, CIRCLE-2, DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6/DDN/2023[2020-21]Status: DisposedITAT Dehradun27 Oct 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Sanjay Aggarwal, CAFor Respondent: Sh. A. S. Rana, Sr. DR
Section 143(3)Section 44B

173 (P&H) Royalty (payable to government) Rampur Distillery [2006] 154 Taxman 274 Export Duty (Allahabad) Ovira Logistics [2015] 58 taxmann.com 206 Service Tax (Bombay) 8. The ld. DR submitted that in view of the above mentioned case laws, the receipt of GST from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs

SAEXPLORATION INC INDIA PROJECTS OFFICE,DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION, CIRCLE-2, DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 5/DDN/2023[2020-21]Status: DisposedITAT Dehradun27 Oct 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Taran Preet Singh, CAFor Respondent: Sh. A. S. Rana, Sr. DR
Section 143(3)Section 44B

173 (P&H) Royalty (payable to government) Rampur Distillery [2006] 154 Taxman 274 Export Duty (Allahabad) Ovira Logistics [2015] 58 taxmann.com 206 Service Tax (Bombay) 8. The ld. DR submitted that in view of the above mentioned case laws, the receipt of GST from ONGC is definitely connected with the business of exploration and / or extraction of oil and needs

DCIT, CIRCLE- II, INTL. TAXATION, DEHRADUN vs. R & B FALCON (A) PTY LTD., DEHRADUN

In the result, appeal of the revenue is dismissed

ITA 4641/DEL/2017[2012-13]Status: DisposedITAT Dehradun24 Nov 2021AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction

DCIT, CIRCLE- II, INTL. TAXATION, DEHRADUN vs. R & B FALCON (A) PTY LTD., DEHRADUN

In the result, appeal of the revenue is dismissed

ITA 4642/DEL/2017[2013-14]Status: DisposedITAT Dehradun24 Nov 2021AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction

DCIT, CIRCLE- 1, INTERNATIONAL TAXATION, DEHRADUN vs. TRANSOCEAN OFFSHORE DEEPWATER DRILLING INC, DEHRADUN

In the result, appeal of the revenue is dismissed

ITA 6175/DEL/2017[2013-14]Status: DisposedITAT Dehradun22 Nov 2021AY 2013-14

Bench: Shri Amit Shukladr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction

DCIT, CIRCLE- II, (INTERNATIONAL TAXATION), DEHRADUN vs. SUNDOWNER OFFSHORE INTERNATIONAL (BERMUDA) LTD., DEHRADUN

In the result, appeal of the revenue is dismissed

ITA 4643/DEL/2017[2014-15]Status: DisposedITAT Dehradun22 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. N.S. Jangpangi, CIT-DR
Section 44B

173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. ITA No.4643.Del.2017 5 Sundowner Offshore International 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with

DCIT (INTERNATIONAL TAXATION),CIRCLE-2, DEHRADUN vs. TRANSOCEAN OFFSHORE INTERNATIONAL VENTURE LTD., NOIDA

In the result, appeal of the revenue is dismissed

ITA 6174/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Nov 2021AY 2012-13

Bench: Shri Amit Shukladr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction

DCIT, CIRCLE- I, INTL. TAXATION, DEHRADUN vs. DEEPWATER PACIFIC 1 INC., DEHRADUN

In the result, appeal of the revenue is dismissed

ITA 6001/DEL/2017[2013-14]Status: DisposedITAT Dehradun22 Nov 2021AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. N.S.Jangpangi, CIT-DR
Section 44B

173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction

DCIT, CIRCLE-II, INTL. TAXATION, DEHRADUN vs. TRITON HOLDINGS LTD., DEHRADUNA

In the result, appeals of the revenue are dismissed

ITA 4639/DEL/2017[2012-13]Status: DisposedITAT Dehradun12 Nov 2021AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. T.S. Mapwal, Sr. DR
Section 234BSection 44B

173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction

DCIT (INTERNATIONAL TAXATION),CIRCLE-2, DEHRADUN vs. TRANSOCEAN OFFSHORE INTERNATIONAL VENTURE LTD., MUMBAI

In the result, appeal of the revenue is dismissed

ITA 4653/DEL/2017[2014-15]Status: DisposedITAT Dehradun12 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. Narendra Singh Jangpangi, CIT- DR
Section 44B

173 (Punj_Har) Kunjpura Kiln Royalty (payable to ITA No.4653.Del.2017 7 government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration

DCIT, CIRCLE-II, INTL. TAXATION, DEHRADUN vs. TRITON HOLDINGS LTD., DEHRADUNA

In the result, appeals of the revenue are dismissed

ITA 4640/DEL/2017[2014-15]Status: DisposedITAT Dehradun12 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. T.S. Mapwal, Sr. DR
Section 234BSection 44B

173 (Punj_Har) Kunjpura Kiln Royalty (payable to government) [2006] 154 Taxman 274 (Allahabad) Rampur Distillery Export Duty [2015] 58 taxmann.com 206 (Bombay) Ovira Logistics Service Tax. 8. The Ld. DR submitted that in view of the above mentioned case laws, the receipt of service tax from ONGC is definitely connected with the business of exploration and / or extraction

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

173,259,827 on account of sale of local material from non-PSC partners should be taxed as fees for technical services under section 9(l)(vii) of the Act as opposed to the claim of the assessee that the income from these receipts is to be computed as per the provisions section 44BB of the Act. Further

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

173,259,827 on account of sale of local material from non-PSC partners should be taxed as fees for technical services under section 9(l)(vii) of the Act as opposed to the claim of the assessee that the income from these receipts is to be computed as per the provisions section 44BB of the Act. Further

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

173,259,827 on account of sale of local material from non-PSC partners should be taxed as fees for technical services under section 9(l)(vii) of the Act as opposed to the claim of the assessee that the income from these receipts is to be computed as per the provisions section 44BB of the Act. Further

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

173,259,827 on account of sale of local material from non-PSC partners should be taxed as fees for technical services under section 9(l)(vii) of the Act as opposed to the claim of the assessee that the income from these receipts is to be computed as per the provisions section 44BB of the Act. Further

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

173,259,827 on account of sale of local material from non-PSC partners should be taxed as fees for technical services under section 9(l)(vii) of the Act as opposed to the claim of the assessee that the income from these receipts is to be computed as per the provisions section 44BB of the Act. Further

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

173,259,827 on account of sale of local material from non-PSC partners should be taxed as fees for technical services under section 9(l)(vii) of the Act as opposed to the claim of the assessee that the income from these receipts is to be computed as per the provisions section 44BB of the Act. Further

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

173,259,827 on account of sale of local material from non-PSC partners should be taxed as fees for technical services under section 9(l)(vii) of the Act as opposed to the claim of the assessee that the income from these receipts is to be computed as per the provisions section 44BB of the Act. Further