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479 results for “section 68”+ Section 192clear

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Key Topics

Addition to Income42Section 26011Section 194J3Section 143(3)2Section 194C2Section 42

THE HANUMAN TRANSPORT CO PVT LTD vs. THE REGIONAL TRANSPORT AUTHORITY

WP/23376/2017HC Karnataka22 Jun 2017

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Section 68[3][ca] of the Act requires examination which has not been properly considered and addressed by the Authority. The petitions cannot be rejected at the threshold on the ground of alternative remedy. 17. At this juncture, it would be apt to refer to the Judgment of the Hon’ble Apex Court in the case of ‘STATE

AJITH U SHENOY vs. THE REGIONAL TRANSPORT AUTHORITY

WP/23190/2017HC Karnataka22 Jun 2017

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Section 68[3][ca] of the Act requires examination which has not been properly considered and addressed by the Authority. The petitions cannot be rejected at the threshold on the ground of alternative remedy. 17. At this juncture, it would be apt to refer to the Judgment of the Hon’ble Apex Court in the case of ‘STATE

Showing 1–20 of 479 · Page 1 of 24

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M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

WP/14296/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

WP/26589/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

WP/19762/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

WP/37689/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

DR V. NARAYANASWAMY vs. UNION OF INDIA

WP/10243/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

WP/23541/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

M/S. K K BROTHERS vs. UNION OF INDIA

WP/3725/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

WP/14669/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

WP/38127/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/18788/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/13065/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

M/S HOTEL FISHLAND vs. UNION OF INDIA

WP/12097/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

WP/25841/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

WP/53286/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

WP/16939/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

WP/11889/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

WP/41614/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

WP/6918/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

192 in Form No. 24Q; (b) Statement of deduction of tax under Sections 193 to 196D in— (i) Form No. 27Q in respect of the deductee who is a non- resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. 2) Statements referred