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7 results for “TDS”+ Section 36(1)(v)clear

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Key Topics

Section 273B4Section 271C2TDS2

M/S. SUBSCRIBERS CHITS (P) LTD. vs. COMMISSIONER OF INCOME TAX

Appeals stand allowed accordingly

ITA/34/2016HC Kerala23 Mar 2021

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

Section 271CSection 273B

v. Additional Commissioner of Income tax (TDS)1 argues that the questions framed in the instant tax appeals are no more res integra and are covered in favour of the appellant/assessee. To bring home his arguments, he invites our attention to the question considered by the Full Bench in Lakshadweep Development Corporation Ltd supra which reads thus: “The pertinent question

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

ITA/54/2020HC 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

v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square

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

v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square

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

v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square

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

v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square

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

v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square

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

1,03,92,000/- being year-end provision for payment of commission as an unascertained liability? 5.1 The assessee for the Assessment Year 2009-10 booked an expenditure of Rs.5,00,36,912/- towards commission paid to the selling agents of the assessee. The said expenditure included an amount of Rs.1,03,92,000/- representing provision made