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.

4 results for “TDS”+ Section 194C(3)clear

Sorted by relevance

Mumbai699Delhi649Kolkata436Bangalore297Chennai190Jaipur85Ahmedabad70Hyderabad60Indore51Karnataka50Raipur38Rajkot29Pune26Cochin25Nagpur23Amritsar23Jodhpur22Chandigarh20Patna19Surat16Guwahati12Cuttack12Visakhapatnam11Panaji11Lucknow9Ranchi9Kerala8Jabalpur8Allahabad8Telangana7Calcutta6Agra5SC5Dehradun4Rajasthan2Gauhati1Orissa1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 405Section 234C2Section 143(3)2Section 194C2Permanent Establishment2Survey u/s 133A2TDS2Addition to Income2

ACIT, CIRCLE- 2, DEHRADUN vs. RAJESH BALLABH, DEHRADUN

In the result appeal of the Revenue is dismissed

ITA 44/DEL/2018[2014-15]Status: DisposedITAT Dehradun19 Jan 2022AY 2014-15

Bench: Shri R.K.Panda & Shri K.Narasimha Chary

Section 194CSection 201Section 40Section 44A

194C of the Act, the assessee is under legal obligation to deduct the tax at source in respect of the amounts paid to the sub contractors at the rate of 1%. Learned Assessing Officer held that inasmuch as the assessee failed to comply with the provisions under section 40(a)(ia) of the Act, a sum of Rs. 3

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC , MAHARASHTRA

In the result, ground no.3 is allowed

ITA 241/DDN/2025[2021-22]Status: Disposed
ITAT Dehradun
11 Feb 2026
AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.241/Ddn/2025 िनधा"रणवष"/Assessment Year:2021-22 बनाम Dy. Commissioner Of Income Halliburton Off Shore Services Inc.,Unit No.603, 6Th Floor, Tax, Vs. Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra. Pan No.Aaach5154M अपीलाथ" Appellant ""यथ"/Respondent

Section 19Section 194CSection 194JSection 250Section 40

194C of the Act instead of section 194J of the Act. The Ld. AO is seen to have disallowed expenditure claimed under the head “Professional fee”, on account of this alleged mismatch. 1.1 The Revenue is aggrieved with this action and has approached the ITAT with the following grounds: - 1 HALLIBURTON OFF SHORE SERVICES INC. “1. Whether on the fact

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

ITA 1315/DEL/2017[2008-09]Status: DisposedITAT Dehradun22 Dec 2023AY 2008-09
Section 143(3)Section 234C

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

ITA 873/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Dec 2023AY 2012-13
Section 143(3)Section 234C

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity