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11 results for “TDS”+ Section 227clear

Sorted by relevance

Mumbai317Delhi316Cochin255Bangalore164Karnataka156Chandigarh62Kolkata61Ahmedabad41Chennai38Jaipur33Pune29Raipur25Indore23Hyderabad18Lucknow15Cuttack14Visakhapatnam12Dehradun11Guwahati10Rajkot9Patna8Telangana6Nagpur4Surat4Jodhpur3Kerala3Jabalpur2Amritsar2Ranchi2SC1Panaji1Allahabad1

Key Topics

Section 44B14Section 914Addition to Income9Section 2637Section 405Section 143(3)4Section 113Section 12A3Section 234C2Permanent Establishment

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

ITA 45/DDN/2024[2012-13]Status: DisposedITAT Dehradun13 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

Section 11Section 12ASection 194Section 194JSection 2(15)Section 40

Sections 193 & 194 were applicable. The Assessing Officer held that in relation to the following payments, the assessee has failed to deduct TDS :- i) Payment made to Mrs. Suchita Chougule (architect)-Rs.52,550/- ii) Legal fees to Khona & Kayser (Solicitors) - Rs.52,227

2
Survey u/s 133A2
Disallowance2

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

227 Circle-2, Dehradun Beon-Gil Bundang-Gu, Seongnam-SI, Gyeonggi-Do (13486) South Korea PAN-AAJCS 7859K (Appellant) (Respondent) Assessee By Sh. Ravi Sharma, Advocate and Smt. Shruti Khima, AR Department by Sh. Mayank Kumar, Addl. CIT- DR (Intt. Date of Hearing 12/12/2023 Date of Pronouncement 22/12/2023 ORDER PER M.BALAGANESH, AM: 1. These are the appeals filed

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

227 Circle-2, Dehradun Beon-Gil Bundang-Gu, Seongnam-SI, Gyeonggi-Do (13486) South Korea PAN-AAJCS 7859K (Appellant) (Respondent) Assessee By Sh. Ravi Sharma, Advocate and Smt. Shruti Khima, AR Department by Sh. Mayank Kumar, Addl. CIT- DR (Intt. Date of Hearing 12/12/2023 Date of Pronouncement 22/12/2023 ORDER PER M.BALAGANESH, AM: 1. These are the appeals filed

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

227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest of the revenue, however, observations at para number 5 of that order clearly clinches the issue against the assessee wherein it has been held that both the services

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

227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest of the revenue, however, observations at para number 5 of that order clearly clinches the issue against the assessee wherein it has been held that both the services

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

227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest of the revenue, however, observations at para number 5 of that order clearly clinches the issue against the assessee wherein it has been held that both the services

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

227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest of the revenue, however, observations at para number 5 of that order clearly clinches the issue against the assessee wherein it has been held that both the services

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

227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest of the revenue, however, observations at para number 5 of that order clearly clinches the issue against the assessee wherein it has been held that both the services

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

227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest of the revenue, however, observations at para number 5 of that order clearly clinches the issue against the assessee wherein it has been held that both the services

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

227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest of the revenue, however, observations at para number 5 of that order clearly clinches the issue against the assessee wherein it has been held that both the services

JOINT COMMISSIONER OF INCOME TAX, SUBHASH ROAD DEHADUN vs. M/S TIMES SQUARE, SAHASTRADHARA ROAD

In the result, appeal of the Revenue is dismissed

ITA 42/DDN/2025[2017-18]Status: DisposedITAT Dehradun26 Sept 2025AY 2017-18
Section 143(3)Section 250Section 43CSection 69A

section 43CA of the Act and further deletion of addition of INR\n2,24,34,000/- made u/s 69A of the Act r.w.s. 115BBE of the Act\ntowards cash deposits during demonetization.\n\n6. Regarding Ground of appeal Nos. 1 to 3 taken against the\ndeletion of additions of cash deposit during the demonetization\nperiod in Specified bank notes