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.

56 results for “TDS”+ Section 194Jclear

Sorted by relevance

Mumbai643Delhi409Bangalore259Kolkata201Chennai168Karnataka56Jaipur26Hyderabad24Ahmedabad16Indore15Cochin15Chandigarh12Telangana11Pune11Panaji10Amritsar10Patna8Rajkot7Jabalpur7Surat7Dehradun6Raipur5Cuttack5Agra4Calcutta4Jodhpur4Lucknow4SC3Visakhapatnam3Nagpur2Varanasi2Ranchi1Orissa1

Key Topics

Section 260A90Section 26079Section 194J59TDS53Section 20136Deduction22Section 19412Section 201(1)12Section 19210Section 9

TTK HEALTHCARE TPA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

ITA/303/2013HC Karnataka12 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 133ASection 194JSection 201Section 201(1)Section 260Section 260A

TDS) passed orders on 06.03.2009 6 under Section 201(1) and 201(1A) of the Act for Financial years 2003-04 to 2008-09 and inter alia held that payments made by the assessee to the hospitals constituted fees for professional services liable for tax deduction at source under Section 194J

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

Showing 1–20 of 56 · Page 1 of 3

9
Survey u/s 133A6
Disallowance4

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. M/S KALYANI STEELS LTD

The appeals stand dismissed

ITA/289/2014HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260A

TDS under Section 194J of the Act and consequently, interest under Section 201(1A) of the Act was computed. Being

THE COMMISSIONER OF INCOME TAX vs. M/S KALYANI STEELS LTD

The appeals stand dismissed

ITA/260/2013HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260A

TDS under Section 194J of the Act and consequently, interest under Section 201(1A) of the Act was computed. Being

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

The appeals stand dismissed

ITA/262/2013HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260A

TDS under Section 194J of the Act and consequently, interest under Section 201(1A) of the Act was computed. Being

THE COMMISSIONER OF INCOME TAX vs. M/S KALYANI STEELS LTD

The appeals stand dismissed

ITA/263/2013HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260A

TDS under Section 194J of the Act and consequently, interest under Section 201(1A) of the Act was computed. Being

THE COMMISSIONER vs. M/S MUKAND LTD

The appeals stand dismissed

ITA/208/2014HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260A

TDS under Section 194J of the Act and consequently, interest under Section 201(1A) of the Act was computed. Being

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S GULBARGA ELECTRICITY SUPPLY COMPANY LTD.

Accordingly, appeal of Revenue is dismissed

ITA/200003/2014HC Karnataka09 Aug 2016

Bench: B.VEERAPPA,VINEET KOTHARI

Section 133ASection 143(3)Section 194CSection 194JSection 201(1)Section 260Section 32Section 40

Section 40(a)(ia), 194 C and 194J and after following the decision of the co-ordinate bench of the Tribunal in identical circumstances in the case of Bangalore Electricity Supply Company vs. ITO (TDS

BANGALORE METRO RAIL CORPORATION vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeals are allowed in part

ITA/673/2016HC Karnataka28 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 194JSection 260Section 260A

Section 194J of the Act. In the present case, the KIADB has not recognized any income out of Rs.1,225 Crores paid by the assessee, the entire amount is shown as deposit receipt as shown in the balance sheet. Hence, no deduction of TDS

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), CIRCLE-18(1), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. THESE APPEALS HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 25TH FEBRUARY 2015, COMING ON FOR PRONOUNCEMENT OF JUDGMENT THIS DAY, SUJATHA J., DELIVERED THE FOLLOWING: JUDGMENT Revenue is in appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred

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), CIRCLE-18(1), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. THESE APPEALS HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 25TH FEBRUARY 2015, COMING ON FOR PRONOUNCEMENT OF JUDGMENT THIS DAY, SUJATHA J., DELIVERED THE FOLLOWING: JUDGMENT Revenue is in appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred

THE COMMISSIONER OF INCOME TAX vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD

Appeal is dismissed;

ITA/414/2022HC Karnataka06 Feb 2023

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

Section 194CSection 194C(2)Section 194JSection 201Section 201(1)Section 260Section 40

TDS under section 194C & 194J (1) of the act when it credited the amount to provision for expenditure account for domestic

THE COMMISSIONER OF INCOME TAX vs. HUBLI ELECTRIC SUPPLY COMPANY LTD

In the result, these appeals fail and accordingly stand

ITA/437/2012HC Karnataka15 Dec 2015

Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR

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

194J of the Act. After issuing summons and following all procedure, the assessing authority vide separate orders dated 31.03.2011 for the assessment year 2006-07 to 2009-10 held that the assessee was in default under Section 201(1) of the Act and levied interest of Rs.65,18,10,369/- under Section 201(1A) both in respect of payments made

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

ITA/88/2014HC Karnataka11 Aug 2015

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

Section 260

TDS Circle, Bellary. These Income Tax Appeals coming on for Admission, this day, the Acting Chief Justice, delivered the following: JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

ITA/78/2014HC Karnataka11 Aug 2015

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

Section 260

TDS Circle, Bellary. These Income Tax Appeals coming on for Admission, this day, the Acting Chief Justice, delivered the following: JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

ITA/89/2014HC Karnataka11 Aug 2015

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

Section 260

TDS Circle, Bellary. These Income Tax Appeals coming on for Admission, this day, the Acting Chief Justice, delivered the following: JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

ITA/84/2014HC Karnataka11 Aug 2015

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

Section 260

TDS Circle, Bellary. These Income Tax Appeals coming on for Admission, this day, the Acting Chief Justice, delivered the following: JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

ITA/97/2014HC Karnataka18 Aug 2015

Bench: A.V.CHANDRASHEKARA,DEEPAK VERMA(ACJ)

Section 260A

TDS CIRCLE, BELLARY. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: 9 JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income-tax (Appeals), Navanagar

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

ITA/94/2014HC Karnataka18 Aug 2015

Bench: A.V.CHANDRASHEKARA,DEEPAK VERMA(ACJ)

Section 260A

TDS CIRCLE, BELLARY. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: 9 JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income-tax (Appeals), Navanagar

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

ITA/96/2014HC Karnataka18 Aug 2015

Bench: A.V.CHANDRASHEKARA,DEEPAK VERMA(ACJ)

Section 260A

TDS CIRCLE, BELLARY. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: 9 JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income-tax (Appeals), Navanagar