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302 results for “TDS”+ Section 12clear

Sorted by relevance

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Key Topics

Section 260155Section 234E84TDS78Section 201(1)33Deduction16Section 260A12Section 194A10Section 234C10Section 19210Section 201

SRI.FATHERAJ SINGHVI, vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

WA/2663/2015HC Karnataka26 Aug 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 4

12. On 1.6.2015, clauses (c) to (f) came to be substituted under Section 200A providing that the fee under 17 Section 234E can be computed at the time of processing of the return and the intimation could be issued specifying the same payable by the deductor as fee under Section 234E of the Act. Section 200A would also be relevant

M/S CATHODIC CONTROL CO. LTD., vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

WA/2648/2015HC Karnataka26 Aug 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 4

Showing 1–20 of 302 · Page 1 of 16

...
9
Addition to Income9
Limitation/Time-bar4

12. On 1.6.2015, clauses (c) to (f) came to be substituted under Section 200A providing that the fee under 17 Section 234E can be computed at the time of processing of the return and the intimation could be issued specifying the same payable by the deductor as fee under Section 234E of the Act. Section 200A would also be relevant

M/S PROCESS PUMPS vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

WA/2650/2015HC Karnataka26 Aug 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 4

12. On 1.6.2015, clauses (c) to (f) came to be substituted under Section 200A providing that the fee under 17 Section 234E can be computed at the time of processing of the return and the intimation could be issued specifying the same payable by the deductor as fee under Section 234E of the Act. Section 200A would also be relevant

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are partly allowed to the aforesaid extent

WA/2652/2015HC Karnataka26 Aug 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 4

12. On 1.6.2015, clauses (c) to (f) came to be substituted under Section 200A providing that the fee under 17 Section 234E can be computed at the time of processing of the return and the intimation could be issued specifying the same payable by the deductor as fee under Section 234E of the Act. Section 200A would also be relevant

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS PVT LTD

Appeals are partly allowed to the extent indicated

ITA/747/2009HC Karnataka09 Mar 2015

Bench: S.SUJATHA,VINEET SARAN

Section 133Section 192Section 194Section 194JSection 201(1)Section 260

TDS liability only in two circumstances i.e., (a) use of any machinery or plant or equipment (b) use of any land or building (including factory building) or land 7 appurtenant to a building (including factory building) or furniture or fittings. The Memorandum of Agreement dated 01.04.2005 entered into between the assessee Company and the MRS specifically stipulates that

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS

Appeals are partly allowed to the extent indicated

ITA/746/2009HC Karnataka09 Mar 2015

Bench: S.SUJATHA,VINEET SARAN

Section 133Section 192Section 194Section 194JSection 201(1)Section 260

TDS liability only in two circumstances i.e., (a) use of any machinery or plant or equipment (b) use of any land or building (including factory building) or land 7 appurtenant to a building (including factory building) or furniture or fittings. The Memorandum of Agreement dated 01.04.2005 entered into between the assessee Company and the MRS specifically stipulates that

THE COMMISSIONER OF INCOME-TAX vs. M/S VODAFONE SOUTH LTD

The appeals are dismissed

ITA/699/2015HC Karnataka28 Jul 2016

Bench: S.N.SATYANARAYANA,JAYANT PATEL

Section 260A

TDS was required to be 12 deducted under Section 194H read with Section 194J of the Income Tax Act, 1961 (‘the Act’ for short

THE COMMISSIONER OF INCOME TAX vs. THE NATIONAL CO-OPERATIVE BANK LTD

Appeals are dismissed

ITA/604/2015HC Karnataka21 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 260

12 IN ITA NO.614/2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX CIT(A) TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032 2. THE ASST.COMMISSIONER OF INCOME-TAX (TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032 ...APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND: THE NATIONAL CO-OPERATIVE BANK LTD SADASHIVANAGAR BRANCH, BANGALORE

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/525/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/523/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/519/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/511/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/494/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/502/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/527/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/503/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/512/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX CO-OPERATIVE BANK LTD.,

Appeals are dismissed

ITA/513/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/501/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/499/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those