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.

2 results for “TDS”+ Section 7(1)(b)clear

Sorted by relevance

Delhi4,045Mumbai3,967Bangalore2,270Chennai1,451Kolkata1,121Pune620Hyderabad596Ahmedabad518Jaipur364Karnataka309Chandigarh307Raipur288Cochin183Indore169Lucknow140Surat124Visakhapatnam101Rajkot98Nagpur91Cuttack70Dehradun56Amritsar52Jodhpur50Jabalpur43Patna43Guwahati42Telangana38Agra37Ranchi26Allahabad25Panaji24SC21Varanasi17Kerala15Calcutta9Rajasthan4J&K2Uttarakhand2Punjab & Haryana2Orissa2Himachal Pradesh2A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 194A5Section 260A3TDS2Addition to Income2

PR.COMM.OF INCOME TAX vs. M/S THE JAMMU AND KASHMIR BANK LTD.

The appeals are dismissed

ITA/6/2017HC J&K13 Jul 2023

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE JAVED IQBAL WANI

Section 194ASection 194A(3)(f)Section 260ASection 40

7 (a) any banking company to which the Banking Regulation Act, 1949 applies, or any co-operative society engaged in carrying on the business of banking; (b) any financial corporation established by or under a Central, State or Provincial Act, or (c) the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956, or (d) the Unit

THE COMMISSIONER OF INCOME TAX vs. THE JAMMU AND KASHMIR BANK LTD.

ITA/10/2016HC J&K
14 Jul 2023

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE PUNEET GUPTA

Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 260A

TDS-I), Chandigarh [‘the appellant’] in this appeal. 4. The substantial question of law, which is a sine quo non for maintaining an appeal under Section 260A of the Act, as proposed by the appellant, reads thus: “Whether for the purpose of obtaining exemption under Section 194A(3)(iii)(f) of the Act, the assessee is required to apply