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7 results for “TDS”+ Section 2(24)(ix)clear

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Key Topics

Section 26012TDS3Addition to Income3Section 4822Section 2272Section 962

THE COMMISSIONER OF INCOME TAX vs. M/S HINDUSTAN LEVER LTD

In the result, appeals filed by the revenue fail

ITA/144/2007HC Karnataka30 Aug 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 194BSection 260

TDS need be deducted in respect of a sum of Rs.54,73,643/- where gifts like car, gold, silver etc., were distributed to 3rd parties under price scheme without taking into consideration proviso to Section 194B and Section 2(24)(ix

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

IX which deals with Double Taxation Relief. 27. Section 90 deals with agreement with foreign countries or specified territories. The present Section came into force from 01.04.2004. Earlier to that period, Section 90 read as under: - 40 - “90. Agreement with foreign countries.-(1) The Central Government may enter into an agreement with the Government of any country outside India

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

IX which deals with Double Taxation Relief. 27. Section 90 deals with agreement with foreign countries or specified territories. The present Section came into force from 01.04.2004. Earlier to that period, Section 90 read as under: - 40 - “90. Agreement with foreign countries.-(1) The Central Government may enter into an agreement with the Government of any country outside India

L. VENKATARAMANA RAJU vs. UNION OF INDIA

WP/53718/2017HC Karnataka21 Apr 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 96

24(2) does not apply to the proceeding under 1966 Act. In this connection, reference has been made to decision of Supreme Court in 'SPECIAL LAND ACQUISITION OFFICER, MYSORE V. ANASUYA BAI', (2017) 3 SCC 313. 51. By the aforesaid Amendment Act, the state government has been granted the power to exempt the projects mentioned therein from the application

M/S SRI BALAJI CORPORATE SERVICES vs. UNION OF INDIA MINISTRY OF FINANCE

WP/43206/2018HC Karnataka21 Apr 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 96

24(2) does not apply to the proceeding under 1966 Act. In this connection, reference has been made to decision of Supreme Court in 'SPECIAL LAND ACQUISITION OFFICER, MYSORE V. ANASUYA BAI', (2017) 3 SCC 313. 51. By the aforesaid Amendment Act, the state government has been granted the power to exempt the projects mentioned therein from the application

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100091/2016HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131Section 143(3)Section 260ASection 37

24 “9. Coming to the second question it has been argued by learned counsel for the Revenue that when funds were available with another concern there was no necessity for borrowing. The amount which was treated to be "deposits" in essence belonged to the assessee and not the CDL When funds were available no prudent businessman would incur a loan

SRI SOMASHEKARAPPA vs. THE SUPERINTENDENT OF POLICE

WP/100474/2022HC Karnataka06 Jul 2022

Bench: The Hon'Ble Mr Justice V.Srishananda Writ Petition No.100474 Of 2022 (Gm-Res) Between: Sri Somashekarappa, S/O Late Chowdappa, Aged 63 Years, Occ: Retd.Joint Commissioner Of Excise, R/O. #001 Ground Floor, Ahmad Solitaire Cunningham Cross Road, Vasanth Nagar, Bengaluru-560 051. …Petitioner (By Sri. Kapahi Bunty Rajkumar & Sri Amit Sharma, Advocates)

Section 227Section 482

2. The present petition is filed under Articles 226 and 227 of the Constitution of India read with Section 482 Cr.P.C., with the following prayers: (a) Issue a writ in the nature of certiorari or any other writ or order and thereby be pleased to set-aside the impugned order dated 03.02.2020, passed by learned trial Court i.e. IV Addl