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557 results for “TDS”+ Section 144clear

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Mumbai751Delhi557Bangalore310Kolkata212Chennai187Hyderabad149Ahmedabad136Karnataka114Pune111Raipur106Cochin93Jaipur90Chandigarh61Surat47Indore45Lucknow39Visakhapatnam28Patna26Rajkot22Jodhpur20Amritsar18Nagpur16Agra14Jabalpur14Cuttack11Panaji7Allahabad7Guwahati6SC5Telangana5Varanasi5Calcutta3Ranchi3Dehradun2Punjab & Haryana1

Key Topics

Addition to Income64Section 14763Section 14855Section 143(3)54Section 14441TDS39Section 153A37Section 142(1)29Double Taxation/DTAA20Section 68

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 1027/DEL/2020[2015-16 24Q, (Q-1)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

144 (Karnataka) vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmann.com 244 (Kerala) viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmann.com 310 (P&H) 10. A harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(1)(c), Memorandum to Finance Bill

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

Showing 1–20 of 557 · Page 1 of 28

...
19
Section 919
Disallowance19

In the result, the appeals of the assessee are allowed

ITA 1040/DEL/2020[2013-14 (26Q-Q-2)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

144 (Karnataka) vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmann.com 244 (Kerala) viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmann.com 310 (P&H) 10. A harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(1)(c), Memorandum to Finance Bill

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 599/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 468/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2553/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced

DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2641/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced

EBNOY HOMES PVT. LTD.,NEW DELHI vs. ITO, WARD- 74(2), NEW DELHI

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

ITA 1101/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Shri R.K. Panda & Sh. Sudhanshu Srivastava

Section 200Section 200ASection 200A(1)Section 234Section 234ESection 271Section 271H

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 8. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

SUPREME BRAHMAPUTRA (JV),NEW DELHI vs. ACIT - CPC - TDS, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 6706/DEL/2019[2013-14 (26Q, Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 9. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

BRAHMAPUTRA PROPERTY MANAGEMENT SERVICES PRIVATE LIMITED,NEW DELHI vs. TDS, CPC , GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 6718/DEL/2019[2013-14,26Q]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 9. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

DRAIPL-BRAHMAPUTRA INFRASTRUCTURE LIMITED (JV),NEW DELHI vs. TDS, CPC , GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 6709/DEL/2019[2013-14, 26Q]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 9. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

FRANCHISE INDIA BRANDS LTD.,NEW DELHI vs. CPC- TDS, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 1274/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 10. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

BATHLINE INDIA (PVT.) LTD.,DELHI vs. ACIT, CPC-TDS, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 9341/DEL/2019[2013-14 (26Q,Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 12. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

BATHLINE INDIA (P) LTD,NEW DELHI vs. ACIT - CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 9336/DEL/2019[2013-14 (24Q-Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 12. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

TAJ INFRAHEIGHTS PVT LTD,FARIDABAD vs. ITO TDS WARD, FARIDABAD

In the result, the appeal filed by the assessee is allowed

ITA 4575/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2015-16

Section 200ASection 200A(1)Section 234ESection 271Section 271H

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 9. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

ADDITIONAL DIGP,GURGAON vs. DCIT, TDS, GURGAON

In the result, the appeal filed by the assessee is allowed

ITA 7559/DEL/2017[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Shri R.K. Panda & Sh. Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234Section 234ESection 271Section 271H

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 9. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

AIRCON ENGINEERS PRIVATE LIMITED,NEW DELHI vs. TDS, CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 9069/DEL/2019[2014-15 (Qtr-4,26Q)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234ESection 271Section 271H

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 9. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

GOVT. GIRLS SR. SECONDARY SCHOOL, AGROHA,HISAR vs. ACIT, CPC-TDS, GHAZIABAD

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

ITA 5818/DEL/2018[2014-15 (Q 1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: NoneFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 200ASection 200A(1)Section 234ESection 271Section 271H

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 9. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

RAJENDER SINGH,HISAR vs. ITO, WARD- 3, HISAR

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

ITA 5571/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Sandeep Mehtani, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 200ASection 200A(1)Section 234E

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 10. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

RAJINDRA GAGAN WINE ENTERPRISES,HISAR vs. ITO, WARD- 3, HISAR

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

ITA 5584/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Sandeep Mehtani, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 200ASection 200A(1)Section 234E

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 10. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

ITA 7935/DEL/2019[2013-14 (26Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

144 (Karnataka) (vii) Sree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI [2017] 77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 12. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum