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13 results for “TDS”+ Section 11(2)clear

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Key Topics

Section 4011TDS6Deduction5Section 41(1)4Section 9(1)(vii)3Section 194C3Section 194H3Section 69C3Section 143(1)(a)2Section 10A

M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

ITA/257/2014HC Kerala13 Oct 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)

TDS) [(2010) 321 ITR 31 (Karn)] the Karnataka High Court held that the effect of the Supreme Court decision in Ishikawajima had not been obliterated. Insofar as how the explanation has to be construed, reliance has been placed on Sedco Forex International Drill Inc. v. CIT [(2015) 279 ITR 310 (SC)]. 5. Section 195 casts a liability on the person

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

2
Disallowance2
Addition to Income2
ITA/54/2020
HC Kerala
03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

2) of section 55 clause (a) having been amended, there is no stipulation with regard, to relinquishment of trusteeship. However, even in the case of tenancy right, the view taken by the Supreme Court, after the provision was substituted w.e.f. 1st April, 1995, is as above, which is squarely applicable to the assessees' case also. The further argument

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

2) of section 55 clause (a) having been amended, there is no stipulation with regard, to relinquishment of trusteeship. However, even in the case of tenancy right, the view taken by the Supreme Court, after the provision was substituted w.e.f. 1st April, 1995, is as above, which is squarely applicable to the assessees' case also. The further argument

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

2) of section 55 clause (a) having been amended, there is no stipulation with regard, to relinquishment of trusteeship. However, even in the case of tenancy right, the view taken by the Supreme Court, after the provision was substituted w.e.f. 1st April, 1995, is as above, which is squarely applicable to the assessees' case also. The further argument

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

2) of section 55 clause (a) having been amended, there is no stipulation with regard, to relinquishment of trusteeship. However, even in the case of tenancy right, the view taken by the Supreme Court, after the provision was substituted w.e.f. 1st April, 1995, is as above, which is squarely applicable to the assessees' case also. The further argument

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

2) of section 55 clause (a) having been amended, there is no stipulation with regard, to relinquishment of trusteeship. However, even in the case of tenancy right, the view taken by the Supreme Court, after the provision was substituted w.e.f. 1st April, 1995, is as above, which is squarely applicable to the assessees' case also. The further argument

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

ITA/70/2017HC Kerala06 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Respondent: COMMISSIONER OF INCOME TAX
Section 194Section 194CSection 194HSection 260ASection 40Section 69C

2 to Section 93 of the Amendment Act will come into effect from 01.04.2007, Section 54 of the Finance Act, 2007 which amends Section 194C of the Act specifies that the amendment in 194C will be substituted with effect from 01.06.2007. Thus, it is beyond the pale of any dispute, that the liability for deducting tax at source for payments

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

ITA/18/2017HC Kerala23 Jun 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 143(2)Section 260A

11 before the Commissioner of Income Tax (Appeals), Ernakulam. The CIT (Appeals), through Annexure-B Order dated 04.06.2013, allowed the appeal and the Revenue filed I.T.A. No. 512/COCH/2013 before the Income Tax Appellate Tribunal, Cochin. Through Annexure-C Order dated 25.10.2016 the Tribunal dismissed the appeal. Hence the appeal. The appellant raises the following substantial questions

M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI

ITR/70/2000HC Kerala01 Mar 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Respondent: THE COMMISSIONER OF INCOMETAX
Section 143(1)(a)Section 201Section 256(1)Section 41(1)Section 41(1)(a)

TDS and interest paid, was written back by the assessee into its accounts, on account of the cessation of liability. To state in figures, the assessee had written back Rs.30,68,152/- instead of Rs.53,71,650/-. 3. In the return filed for the AY 1995-96, assessee had thus written back only Rs.30,68,152/- under Section

M/S. POPULAR TRADERS vs. THE INCOME TAX OFFICER

ITA/210/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 09TH DAY OF JUNE 2020 / 19TH JYAISHTA, 1942 ITA.No.233 OF 2019 AGAINST THE ORDER IN ITA 327/COCH/2018 DATED 18.02.2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: POPULAR PRINTERS POPULAR TOWERS, VAKAYAR.P.O., KONNI, PATHANAMTHITTA, REPRESENTED

POPULAR PRINTERS vs. THE INCOME TAX OFFICER (TDS)

ITA/233/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 09TH DAY OF JUNE 2020 / 19TH JYAISHTA, 1942 ITA.No.233 OF 2019 AGAINST THE ORDER IN ITA 327/COCH/2018 DATED 18.02.2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: POPULAR PRINTERS POPULAR TOWERS, VAKAYAR.P.O., KONNI, PATHANAMTHITTA, REPRESENTED

POPULAR DEALERS vs. THE INCOME TAX OFFICER (TDS)

ITA/224/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 09TH DAY OF JUNE 2020 / 19TH JYAISHTA, 1942 ITA.No.233 OF 2019 AGAINST THE ORDER IN ITA 327/COCH/2018 DATED 18.02.2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: POPULAR PRINTERS POPULAR TOWERS, VAKAYAR.P.O., KONNI, PATHANAMTHITTA, REPRESENTED

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

ITA/249/2015HC Kerala26 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

Section 40

2. M/s. Apollo Tyres Ltd Kochi/Assessee is the appellant. The Assistant Commissioner of Income Tax, Circle-1, Ernakulam/Revenue is the respondent. 3. The assessee assails the order dated 21.11.2014 of the Income Tax Appellate Tribunal (for short ‘Tribunal) Cochin Bench in IT(TP)A No.02/Coch/2014. The issues canvassed in the appeal relate to the return filed by the assessee