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89 results for “TDS”+ Section 02clear

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Key Topics

Section 26015Section 1474Section 2634Section 403Section 201(1)3TDS3Section 1482Section 260A2Section 1952Deduction

THE DIRECTOR OF INCOME TAX vs. M/S ABBEY BUSINESS SERVICES INDIA PVT LTD

In the result, we do not find any merit in this

ITA/214/2014HC Karnataka01 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 201Section 201(1)Section 260Section 260ASection 40Section 9Section 9(1)(vii)

TDS under Section 195 of the Act? (iv) Whether on the facts and circumstances of the case, the tribunal is right in law in holding that the assessee cannot be held as 'assessee in default under Section 201(1) of the Act' even when the assessing authority after considering the particulars furnished by assessee, passed order under Section

Showing 1–20 of 89 · Page 1 of 5

2
Depreciation2
Limitation/Time-bar2

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

ITA/53/2024HC Karnataka05 Jun 2025

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

Section 143(2)Section 143(3)Section 144C(13)Section 260ASection 263Section 40

02,720/-. The assessment was selected for complete scrutiny and notice under Section 143(2) of the Act was served on the assessee on 27.06.2016. A draft assessment order (‘DAO’ for short) under Section 143(3) read with Section 144C(13) of the Act was passed on 18.12.2018. Aggrieved by the DAO, the respondent-assessee filed objections to the same

THE COMMISSIONER OF INCOME TAX vs. M/S URBAN LADDER HOME DECOR SOLUTIONS PVT LTD

Appeals are dismissed

ITA/11/2022HC Karnataka07 Feb 2025

Bench: V KAMESWAR RAO,S RACHAIAH

Section 260

02 Interest under section 201(1A)(23 months) 59,80,804 Total 3,19,84,310 Issue demand notice and challan accordingly.” 6. Before noting the submissions made by the learned counsel for the parties, it is necessary to state in brief the nature of payments made to the aforesaid three entities. (a) Payments made to Facebook, Ireland: The assessee

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed u/s 143(1) on 31.01.2005 and the case was selected for scrutiny and notice u/s 143(2) was issued on 14.02.2005. A questionnaire was issued on 27.04.2006 calling for certain

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed u/s 143(1) on 31.01.2005 and the case was selected for scrutiny and notice u/s 143(2) was issued on 14.02.2005. A questionnaire was issued on 27.04.2006 calling for certain

MPHASIS LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

WP/55355/2017HC Karnataka21 Jan 2020

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

Section 139Section 142Section 143Section 147Section 148Section 40

TDS but failed to do so before making payments for onsite services and selling commission to the AEs. Hence, it is required to disallow the said expenses u/s.40(a)(i) of the IT Act. Therefore I have reason to believe that Rs.722,02,48,792/- has escaped assessment within the meaning of section

SMT BHIMABAI W/O NIJALINGAPPA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ORS

WP/200748/2021HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr.Justice Nataraj Rangaswamy Writ Petition No.200748/2021 (T-It) Between: Smt. Bhimabai W/O Nijalingappa Since Deceased By Her Lr Sri. Revanasiddappa S/O: Nijalingappa Kattimani Age: 63 Years R/O: Naganahalli Tq & Dist: Kalaburagi.

Section 119Section 264

TDS DEDUCTED AS PER FORM NO.16A, VIDE ANNEXURE-F AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:- 3 ORDER This writ petition is filed by the Assessee challenging an order passed under Section 119 (2)(b) of the Income- tax Act, 1961 dated 13.05.2019, by which an application filed by the petitioner

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

WP/30168/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

WP/12522/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

WP/23888/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

WP/8540/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/28992/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

WP/28692/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

K S JUNJAPPA vs. STATE OF KARNATAKA

WP/135/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

M THIYAGARAJAN vs. STATE OF KARNATAKA

WP/8993/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

M/S DSR INFRASTRUCTURE PVT LTD vs. THE STATE OF KARNATAKA

WP/22621/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

M/S BHARTIYA CITY DEVELOPERS vs. STATE OF KARNATAKA

WP/37473/2017HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

ST JOSEPH COLLEGE HOSTEL vs. THE STATE OF KARNATAKA

WP/16461/2017HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

WP/59/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

02,500/- 12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC. IN WRIT PETITION No.57920/2015 BETWEEN 1. SMT. LATHA K W/O LATE T K RAMESH AGED ABOUT 43 YEARS, 2. SRI RONAK R S/O LATE T K RAMESH AGED ABOUT 23 YEARS, 3. SRI R DHARSHAN S/O LATE T K RAMESH AGED ABOUT 18 YEARS, ALL ARE RESIDING