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2 results for “TDS”+ Section 197Aclear

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Nagpur92Chennai92Delhi59Pune30Karnataka26Bangalore25Kolkata22Mumbai15Cochin14Jaipur8Hyderabad7Cuttack6Panaji6Jodhpur4Ahmedabad3Agra2Lucknow2Chandigarh1Amritsar1Surat1Visakhapatnam1

Key Topics

Section 133(6)11Section 197A3Section 1923Section 197A(2)2Section 201(1)2Deduction2TDS2

M/S. DISTRICT COOPERATIVE BANK LIMITED,SHAHJAHANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BAREILLY

In the result, the appeal of assessee is allowed for statistical purposes

ITA 346/LKW/2019[2012-13]Status: DisposedITAT Lucknow30 Sept 2024AY 2012-13

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2012-13 M/S District Cooperative Bank Deputy Commissioner Of Limited, Near Civil Court Road, Vs. Income Tax, Circle-I, Bareilly Shahjahanpur, U.P. Pan:Aaaad8759N (Appellant) (Respondent) Assessee By: Sh. B.P. Yadav, Adv Revenue By: Sh. Amit Singh Chauhan, Jcit Date Of Hearing: 13.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R

For Appellant: Sh. B.P. Yadav, AdvFor Respondent: Sh. Amit Singh Chauhan, JCIT
Section 197ASection 197A(2)Section 201(1)Section 250Section 40

197A(2). 3. That the assesse relied on the similar case law in ITA No.1854/Bang/2016 The Karur Vysya Bank Limited, ... vs Acit- Tds Circle, Hubli on 9 August, 2017 paid the interest on term deposits without deducting TDS on the basis of Form 15G/15H collected from the respective bank customers under section

SUB REGISTRAR, TAMKUHIRAJ,KUSHINAGAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX (I&CI), LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 347/LKW/2019[2013-14]Status: FixedITAT Lucknow05 Dec 2024AY 2013-14

Bench: Shri Kul Bharat, Videshri Anadee Nath Misshra**

Section 133(6)Section 192Section 2(31)Section 272Section 272(2)(C)Section 272A(2)(C)

TDS from salaries of their state Government Employees as per the provisions of section 192 of the Income-tax Act quoted above. As the Sub-Registrars accept that they are includible in the category of "person" as per section 192 of the Act, on similar reasoning, they would be includible under "person" in any other provision of the Income