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6 results for “TDS”+ Section 10A(7)clear

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Key Topics

Section 26016Section 10A9Section 1954Section 404TDS3Disallowance3Section 80H2Deduction2

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

Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire. Further notices u/s 142 (1) were issued on various dates beginning from 7.10.2003 to 8.3.2004. The assessee- company filed written replies along with enclosures from time to time. The return furnished on 30.10.2001 was processed u/s 143(3) of the I.T.Act on 24.03.2004 and order was passed

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

Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire. Further notices u/s 142 (1) were issued on various dates beginning from 7.10.2003 to 8.3.2004. The assessee- company filed written replies along with enclosures from time to time. The return furnished on 30.10.2001 was processed u/s 143(3) of the I.T.Act on 24.03.2004 and order was passed

PR COMMISSIONER OF vs. M/S WIPRO LIMITED

In the result, the appeal is disposed of in terms

ITA/464/2017HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260ASection 32

7. It is also argued that since payment to non resident was in the nature of royalty in terms of Explanation 2 to Section 9(1)(vi) of the Act and no TDS 16 was deducted on the payment, therefore, disallowance under Section 40(a)(ia) of the Act has rightly been made. It is also pointed out that Section

THE PR. COMMISSIONER OF INCOME TAX vs. M/S CERNER HEALTH

In the result, the appeal is disposed of

ITA/210/2016HC Karnataka26 May 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 10ASection 195Section 260Section 40

TDS? b) Whether on the facts and in the circumstances of the case, the Tribunal, was justified in setting aside the re-computation of section 10A made by assessing authority by following the decision of this Hon'ble Court in the case of CIT vs. Tata Elxsi (reported in 349 ITR page 98) when said decision has not reached finality

LITTLE EYE SOFTWARE LABS PRIVATE LIMITED

In the result, the appeal is disposed of

COP/210/2016HC Karnataka25 Nov 2016

Bench: VINEET KOTHARI

Section 10ASection 195Section 260Section 40

TDS? b) Whether on the facts and in the circumstances of the case, the Tribunal, was justified in setting aside the re-computation of section 10A made by assessing authority by following the decision of this Hon'ble Court in the case of CIT vs. Tata Elxsi (reported in 349 ITR page 98) when said decision has not reached finality

THE COMMISSIONER OF INCOME TAX vs. M/S INFOSYS TECHNOLOGIES LTD

The appeal is disposed off

ITA/174/2011HC Karnataka19 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 10ASection 195Section 260Section 40Section 80H

TDS u/s. 195 of the Act and consequently the expenditure cannot be disallowed u/s. 40(a)(i) of the Act? 3. Whether the Tribunal was correct in holding that Rs.29,87,75,000/- post sale customer support is an allowable deduction, when the past history showed accumulated provisions which was carried forward and made in excess of requirement? 4. Whether