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.

8 results for “TDS”+ Section 2(7)clear

Sorted by relevance

Delhi5,586Mumbai5,555Bangalore2,664Chennai2,223Kolkata1,521Pune1,115Ahmedabad1,019Hyderabad794Indore710Cochin704Jaipur554Patna552Raipur450Chandigarh387Nagpur365Karnataka364Surat299Visakhapatnam255Rajkot225Cuttack209Lucknow196Amritsar140Dehradun122Jodhpur110Jabalpur71Agra70Ranchi70Guwahati65Panaji65Allahabad64Telangana59SC25Varanasi23Kerala16Calcutta16Himachal Pradesh8Rajasthan6Punjab & Haryana4Orissa3J&K3Uttarakhand3A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1

Key Topics

Section 318Section 206C12TDS8Section 2447Section 2(13)6Section 66Addition to Income6Section 1432Section 1542

ASSTT. EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS)

The appeals are disposed of accordingly

ITA/44/2010HC Himachal Pradesh10 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

Section 2(13)Section 206CSection 3Section 6

7 Company (India) Private Ltd 1, Singapore Airlines Limited Versus Commissioner of Income Tax, Delhi 2 and Hindustan Coca Cola Beverage (P) Ltd. Versus Commissioner of Income Tax3. 15) In all these cases it was held that the recipient of the income on which TDS has not been deducted, even though it was liable to such deduction under the Income

ASSTT.EXCISE AND TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS) PALAMPUR

The appeals are disposed of accordingly

ITA/56/2009HC Himachal Pradesh10 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

Section 2(13)Section 206CSection 3Section 6

7 Company (India) Private Ltd 1, Singapore Airlines Limited Versus Commissioner of Income Tax, Delhi 2 and Hindustan Coca Cola Beverage (P) Ltd. Versus Commissioner of Income Tax3. 15) In all these cases it was held that the recipient of the income on which TDS has not been deducted, even though it was liable to such deduction under the Income

ASSTT.EXCISE TAXATION COMMISSONER vs. INCOME TAX OFFICER (TDS) PALAMPUR

The appeals are disposed of accordingly

ITA/60/2009HC Himachal Pradesh10 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

Section 2(13)Section 206CSection 3Section 6

7 Company (India) Private Ltd 1, Singapore Airlines Limited Versus Commissioner of Income Tax, Delhi 2 and Hindustan Coca Cola Beverage (P) Ltd. Versus Commissioner of Income Tax3. 15) In all these cases it was held that the recipient of the income on which TDS has not been deducted, even though it was liable to such deduction under the Income

ASSTT.EXCICETAXATION COMMISSIONER NAHAN vs. THE INCOME TAX OFFICER

The appeals are disposed of accordingly

ITA/36/2010HC Himachal Pradesh10 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

Section 2(13)Section 206CSection 3Section 6

7 Company (India) Private Ltd 1, Singapore Airlines Limited Versus Commissioner of Income Tax, Delhi 2 and Hindustan Coca Cola Beverage (P) Ltd. Versus Commissioner of Income Tax3. 15) In all these cases it was held that the recipient of the income on which TDS has not been deducted, even though it was liable to such deduction under the Income

ASST.EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS) PALAMPUR

The appeals are disposed of accordingly

ITA/59/2009HC Himachal Pradesh10 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

Section 2(13)Section 206CSection 3Section 6

7 Company (India) Private Ltd 1, Singapore Airlines Limited Versus Commissioner of Income Tax, Delhi 2 and Hindustan Coca Cola Beverage (P) Ltd. Versus Commissioner of Income Tax3. 15) In all these cases it was held that the recipient of the income on which TDS has not been deducted, even though it was liable to such deduction under the Income

ASSTT.EXCISE TAXATION COMMISSIONER vs. ASSTT.COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

ITA/14/2011HC Himachal Pradesh10 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

Section 2(13)Section 206CSection 3Section 6

7 Company (India) Private Ltd 1, Singapore Airlines Limited Versus Commissioner of Income Tax, Delhi 2 and Hindustan Coca Cola Beverage (P) Ltd. Versus Commissioner of Income Tax3. 15) In all these cases it was held that the recipient of the income on which TDS has not been deducted, even though it was liable to such deduction under the Income

PR. COMMISSIONER OF INCOME TAX SHIMLA vs. M/S AMBUJA DARLA KASHLOG MANGOO

ITA/23/2019HC Himachal Pradesh25 Nov 2019

Bench: HONOURABLE THE CHIEF JUSTICE L. NARAYANA SWAMY,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

Section 143Section 154Section 244Section 244A(2)

TDS were issued in favour of the assessee. However, interest under Section 244-A of the Act was 1 Whether the reporters of Local Papers may be allowed to see the judgment? - 2 - not paid in respect of some of the refunds, while in the case of some other refunds, interest was paid for a shorter period than what

PR. COMMISSIONER OF INCOME TAX, SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT CO OPERATIVE SOCIETY LTD DARLAGHAT THROUGH PRESIDENT

ITA/5/2020HC Himachal Pradesh10 Sept 2020

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

For Appellant: Mr. Vinay Kuthiala, Sr. Advocate
Section 143Section 154Section 244Section 244A

TDS were issued in favour of the assessee. However, interest under Section 244-A of the Act was not paid in respect of some of the refunds, while in the case of some other refunds, interest was paid for a shorter period than what was claimed by the assessee. It is averred in the appeal that the interest was refused