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5 results for “TDS”+ Permanent Establishmentclear

Sorted by relevance

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Key Topics

Section 201(1)12Section 2016Section 1954Section 195(1)4Section 195(2)4Deduction4TDS4Section 143(3)2

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 34/JAB/2014[2008-09]Status: DisposedITAT Jabalpur20 Sept 2023AY 2008-09

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

permanent establishment in India and no business was carried out by said company in India and no services rendered by the non-resident in India except incidental supervisory services. The Ld. CIT(A) after considering the submission of the assessee rejected the finding of the Assessing Officer observing as under: 4.5. “I have gone through the observations

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 35/JAB/2014[2009-10]Status: Disposed
ITAT Jabalpur
20 Sept 2023
AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

permanent establishment in India and no business was carried out by said company in India and no services rendered by the non-resident in India except incidental supervisory services. The Ld. CIT(A) after considering the submission of the assessee rejected the finding of the Assessing Officer observing as under: 4.5. “I have gone through the observations

J.P TOBACO PRODUCTS PVT. LTD. vs. DY. COMISSIONER OF INCOME TAX(TDS),

In the result, the assessee‘s appeals are allowed

ITA 155/JAB/2015[2010-11]Status: DisposedITAT Jabalpur20 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

Section 195Section 195(1)Section 195(2)Section 201Section 201(1)

permanent establishment (PE) or place of business, etc., in India, would not,in the context of the present case,per seoperate to make the commission paid/allowed to him as chargeable to tax under the Act. Nor, again, would so the admitted fact that he is the assessee‘s agent for procuring orders for export of goods to Canada

J.P TOBACO PRODUCTS PVT. LTD. vs. DY. COMISSIONER OF INCOME TAX(TDS),

In the result, the assessee‘s appeals are allowed

ITA 156/JAB/2015[2011-12]Status: DisposedITAT Jabalpur20 Dec 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

Section 195Section 195(1)Section 195(2)Section 201Section 201(1)

permanent establishment (PE) or place of business, etc., in India, would not,in the context of the present case,per seoperate to make the commission paid/allowed to him as chargeable to tax under the Act. Nor, again, would so the admitted fact that he is the assessee‘s agent for procuring orders for export of goods to Canada

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble

Section 139Section 143(3)Section 147Section 148(1)Section 263

establishes the service thereof. Copy of the same is taken on record. Shri Ghai would, upon this, next submit that there was a change of residence of the family after the death of MKJ on 15/09/2015. There is, however, nothing on record to exhibit this, or if the change of address was 7 Saurabh Singhai v. ITO communicated