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.

3 results for “TDS”+ Section 43Cclear

Sorted by relevance

Mumbai19Kolkata9Bangalore6Delhi3Jaipur2Surat1Guwahati1Hyderabad1Jodhpur1Patna1

Key Topics

Section 44B15Section 44D5Section 143(3)4Section 9(1)(vii)4Section 1973Section 142(1)2

KREUZ CHALLENGER PTE LTD,SINGAPURE vs. ACIT, INTERNATIONAL TAXATION CIRCLE2(1)(2), NEW DELHI

The appeal of the assessee is allowed

ITA 2373/DEL/2022[2019-20]Status: DisposedITAT Delhi09 Dec 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2019-20 Kreuz Challenger Pte Ltd., Vs Acit, 2, Venture Drive, International Taxation #24-01 Vision Exchange, Circle 2(1)(2), Singapore , 999999 New Delhi. Pan : Aahck3082A

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms C. Chandra Kanta, CIT-DR
Section 115ASection 143(3)Section 144C(13)Section 197Section 44BSection 44DSection 9(1)(vi)Section 9(1)(vii)Section 90(2)

TDS amounting to INR 3 1,33,23,843 as claimed in the return of income filed for the relevant AY. 7. On the facts and circumstances of the case and in law, the Ld. AO has erred in erroneously levying Interest under section 234B and 234D of the Act. 8 On the facts and circumstances of the case

DCIT, DEHRADUN vs. M/S. EXPRO GULF LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed for statistical

ITA 6589/DEL/2014[2011-12]Status: DisposedITAT Delhi13 Feb 2017AY 2011-12

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Arora, C.AFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(vii)

section 28 to 43C of I.T. Act which have been considered as in the nature of Royalty/FTS as per discussion above. 5. With these remarks, the total income of the assessee is computed as under : 15 ITA No.6589/Del./2014 & CO No. 221/Del./2015 Gross revenue (as per computation filed during assessment proceedings

ADIT, DEHRADUN vs. M/S. FUGRO GEOTEAM AS, DEHRADUN

In the result the appeal of the Revenue is dismissed and the cross

ITA 5928/DEL/2013[2010-11]Status: DisposedITAT Delhi20 Nov 2015AY 2010-11

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: S/Shri Amit Arora & Suraj Nangia, CAsFor Respondent: Shri Anuj Arora, CIT DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 3

43C of I.T. Act. Since books of accounts have 6 CO No.194/Del/2014 not been prepared by the assessee and accordingly not produced therefore, income of the assessee from the contract is to be estimated at 25% of gross receipts under the contract. The PE of the assessee in India is not disputed as the assessee has filed the return under