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468 results for “TDS”+ Section 115clear

Sorted by relevance

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Key Topics

Section 20180Addition to Income64Section 14A46Disallowance45Section 143(3)42Section 115J33Deduction33Section 4030TDS30Section 250

M/S. VAN-OORD INDIA PVT. LTD,MUMBAI vs. ACIT CIR 5(3) (2) , MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1987/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Jan 2024AY 2012-13

Bench: Shri Amit Shukla & Shri Gagan Goyalm/S. Van Oord India Pvt. Ltd. 201, 2Nd Floor, Central Plaza, 166 Cst Road, Kalina, Raheja Towers, Opp. Sidbi, Mumbai-400 098 Pan: Aaach5430J ..... Appellant Vs. Acit Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ..... Respondent & Acit Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ...... Appellant Vs.

For Appellant: Shri Divesh Chawle, Ld. ARFor Respondent: Shri Asif Karmali, Ld. DR
Section 114Section 250Section 28Section 92(1)

115-O fixes responsibility for compliance on the domestic company and it’s Principal Officer. Sections 115P and 115Q provide for machinery provisions for recovery. The chapter XII-D is a complete code in itself on DDT. The provisions of TDS

Showing 1–20 of 468 · Page 1 of 24

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23
Section 6821
Section 11520

BANK OF INDIA,MUMBAI vs. ASST. CIT-2(1)(1), MUMBAI

In the result, the appeal of the Assessing Officer is partly allowed in the terms indicated above

ITA 1767/MUM/2019[2015-16]Status: DisposedITAT Mumbai11 Dec 2020AY 2015-16
Section 115Section 11JSection 143(3)Section 90Section 90(3)

115 JB is concerned, with the plea of the assessee that the Assessing Officer has erred in adding back the provision for bad and doubtful debts of Rs.5359,64,38,015 while computing Book Profits u/s 115JB of the Act without appreciating that the same does not constitute a provision for diminution in the value of asset

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 133/MUM/2023[2019-20]Status: DisposedITAT Mumbai16 Aug 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1) is of ₹ 13,590,000 at ₹ 30,920,289 5,391,934/– and interest and interest and interest under section under section under section 201 (1A) of ₹ 201 (1A) of ₹ 201 (1A) of ₹ 6,115

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 132/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1) is of ₹ 13,590,000 at ₹ 30,920,289 5,391,934/– and interest and interest and interest under section under section under section 201 (1A) of ₹ 201 (1A) of ₹ 201 (1A) of ₹ 6,115

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 127/MUM/2023[2013-14]Status: DisposedITAT Mumbai16 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1) is of ₹ 13,590,000 at ₹ 30,920,289 5,391,934/– and interest and interest and interest under section under section under section 201 (1A) of ₹ 201 (1A) of ₹ 201 (1A) of ₹ 6,115

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 130/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1) is of ₹ 13,590,000 at ₹ 30,920,289 5,391,934/– and interest and interest and interest under section under section under section 201 (1A) of ₹ 201 (1A) of ₹ 201 (1A) of ₹ 6,115

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 128/MUM/2023[2014-15]Status: DisposedITAT Mumbai16 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1) is of ₹ 13,590,000 at ₹ 30,920,289 5,391,934/– and interest and interest and interest under section under section under section 201 (1A) of ₹ 201 (1A) of ₹ 201 (1A) of ₹ 6,115

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 131/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1) is of ₹ 13,590,000 at ₹ 30,920,289 5,391,934/– and interest and interest and interest under section under section under section 201 (1A) of ₹ 201 (1A) of ₹ 201 (1A) of ₹ 6,115

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 129/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1) is of ₹ 13,590,000 at ₹ 30,920,289 5,391,934/– and interest and interest and interest under section under section under section 201 (1A) of ₹ 201 (1A) of ₹ 201 (1A) of ₹ 6,115

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1813/MUM/2018[2009-10]Status: DisposedITAT Mumbai04 Aug 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS liability, then borrower was supposed to bear this liability of ₹15 which means his 15 which means his expense cost would be cost would be ₹100+ 15 =₹115 and corresponding amount would be income in the hand of 115 and corresponding amount would be income in the hand of 115 and corresponding amount would be income in the hand

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1815/MUM/2018[2014-15]Status: DisposedITAT Mumbai04 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS liability, then borrower was supposed to bear this liability of ₹15 which means his 15 which means his expense cost would be cost would be ₹100+ 15 =₹115 and corresponding amount would be income in the hand of 115 and corresponding amount would be income in the hand of 115 and corresponding amount would be income in the hand

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1812/MUM/2018[2008-09]Status: DisposedITAT Mumbai04 Aug 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS liability, then borrower was supposed to bear this liability of ₹15 which means his 15 which means his expense cost would be cost would be ₹100+ 15 =₹115 and corresponding amount would be income in the hand of 115 and corresponding amount would be income in the hand of 115 and corresponding amount would be income in the hand

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1814/MUM/2018[2010-11]Status: DisposedITAT Mumbai04 Aug 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

TDS liability, then borrower was supposed to bear this liability of ₹15 which means his 15 which means his expense cost would be cost would be ₹100+ 15 =₹115 and corresponding amount would be income in the hand of 115 and corresponding amount would be income in the hand of 115 and corresponding amount would be income in the hand

POLYCAB INDIA LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 5(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 4673/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115Section 237Section 9

115-0 of the Act is on the company's profits and not income in the hands of the shareholder, the contentions of the appellant fail L 5.10. One of the arguments of the case of Total Oil India P. Ltd dated 20.04.2023 [2023] 149 taxmann.com 332 (Mumbai -Trib.) (SB), reference was made to case of Total Oil India

POLYCAB INDIA LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 5(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 4671/MUM/2023[2020-21]Status: DisposedITAT Mumbai16 Jun 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115Section 237Section 9

115-0 of the Act is on the company's profits and not income in the hands of the shareholder, the contentions of the appellant fail L 5.10. One of the arguments of the case of Total Oil India P. Ltd dated 20.04.2023 [2023] 149 taxmann.com 332 (Mumbai -Trib.) (SB), reference was made to case of Total Oil India

IDBI BANK LTD.,MUMBAI vs. ACIT (LTU)-2, MUMBAI

In the result this ground of appeal is

ITA 3423/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Sept 2019AY 2008-09

Bench: Shri R.C. Sharma & Shri Pawan Singh

Section 115JSection 143(3)Section 147Section 148Section 254(1)

115 JB specifically provides for increased in book profit by the amount of income tax paid, payable or provision made thereof. Further, section 40(a)(v) of the Act clearly provides that the tax paid by the employer on perquisites to the employee is not deductible from the income of the employer. The assessing officer also had that

ADDL CIT 7(2), MUMBAI vs. RELIANCE COMMUNICATIONS INFRASTRUCTURE LTD, MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 6726/MUM/2012[2008-09]Status: DisposedITAT Mumbai23 Mar 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ramit Kochar

Section 143(3)Section 194HSection 40a

TDS on such discount therefore, no disallowance under section 40(a)(ia) could not have been made. Thus, first issue raised vide ground no.(i) to (x), is decided in favour of the assessee and against the revenue and accordingly grounds raised by the revenue are treated as dismissed. 10. The second issue relates to disallowance of Rs.8

BLOOM PACKAGING P LTD,MUMBAI vs. ASST CIT CEN CIR 39, MUMBAI

In the result, appeal of the assessee is allowed

ITA 4663/MUM/2015[2010-11]Status: DisposedITAT Mumbai19 Oct 2016AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Amit Shukla

For Appellant: Shri Precy PardiwalaFor Respondent: Smt. Vinita Menon, DR
Section 115Section 115JSection 14A

115-O of the Act and (iii) gift of UPL and UEL shares is colourable device are identical to that of the ones we have already adjudicated while dealing with the appeal ITA No.4663/M/2015 in the above paras of this order. Considering the commonality of the issues raised as well as the facts and evidences, we are of the opinion

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3646/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7209/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during