Search: TDS | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

5 results for “TDS”+ Section 196Cclear

Sorted by relevance

Delhi11 Mumbai5 Surat2 Bangalore2 Jabalpur2 Pune2 Kolkata1 Chennai1 Indore1 Amritsar1

Key Topics

Section 2018 Section 196C7 Section 201(1)5 TDS5 Section 143(1)4 Deduction4 Section 194H3 Section 194C(6)3 Section 143(3)2 Section 147

FIRSTSOURCE SOLUTIONS LTD,MUMBAI vs. ITO (TDS) WD 1(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 7727/MUM/2014[2011-12]Status: DisposedITAT Mumbai27 May 2016AY 2011-12

For Appellant: Sh.F.V.Irani & N.A.PatadeFor Respondent: Ms. Anupama Shukla

Section 115ASection 143(3)Section 196CSection 201Section 201(1)

TDS as per applicable provision of Section 196C is to be deducted. But the assessee, in the relevant FY has not deducted

REKHA MAHESHWARI ,DELHI vs. INCOME TAX OFFICER , DELHI

In the result, appeal of the assessee is allowed

2

ITA 152/MUM/2024[2013-14]Status: DisposedITAT Mumbai25 Jul 2024AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 1Section 143(1)Section 194ISection 199

196C and Section 196D, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income." On a plain reading of this provision, it is very clear that in a situation where the tax is deductible at source under Section

DCIT (TDS) CIR. - 1(2), MUMBAI vs. FIRST SOURCE SOLUTIONS LTD., MUMBAI

In the result, appeal filed by the revenue for assessment year 2012-2013

ITA 6110/MUM/2016[2012-13]Status: DisposedITAT Mumbai19 Jan 2018AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 The Dcit (Tds)-1 (2), M/S First Source Solutions Ltd., Room No. 803, 5Th Floor, Paradigm, K.G. Mittal Hospital Bldg., B-Wing, Mindspace Link Road, Charni Road (W), Vs. Malad (W), Mumbai - 400002 Mumbai - 400064 Pan: Aaaci8904N (Appellant) (Respondent) Revenue By : Shri S. Padmaja (Cit Dr) Assessee By : Shri F.V. Irani (Ar) Date Of Hearing: 13/12/2017 Date Of Pronouncement: 19/01/2018

For Appellant: Shri F.V. Irani (AR)For Respondent: Shri S. Padmaja (CIT DR)

Section 194HSection 196CSection 201

196C of the Act. The Section is analyzed below: IF: A. Any income by way of interest in respect of bonds B. Is payable C. To a non-resident D. TDS

M.S HIPACK,MUMBAI vs. ACIT, MUMBAI

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

ITA 1032/MUM/2019[2011-12]Status: DisposedITAT Mumbai29 Sept 2020AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Blem.S. Hipack V. Acit 208, Pragati Industrial Estate Income Tax Officer – 15(1)(2) N.M. Joshi Marg, Mumbai – 400 011 Matru Mandir, Tardev Road Mumbai – 400 007 Pan: Aadfh6242C (Appellant) (Respondent) Assessee By : Shri D.J. Shukla Department By : Shri R. Bhoopathi

For Appellant: Shri D.J. ShuklaFor Respondent: Shri R. Bhoopathi

Section 194C(6)Section 196C(6)

TDS complying with the provisions of section 194C(6) of the Act. Learned Counsel for the assessee submitted that as per the provisions of section 194C(6) of the Act the only requirement for non-deduction of tax at source is that the transport contractors has to furnish their PAN details and the assessee has duly obtained PAN details

CITICORP TRUSTEE COMPANY LTD AS TRUSTEE FOR FCCB ISSUED BY JINDAL SAW LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INT TAXATION)-2(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 784/MUM/2023[2014-2015]Status: DisposedITAT Mumbai21 Aug 2023AY 2014-2015

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 784/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) Citicorp Trustee Company बिधम/ Dcit (International Ltd. As Trustee For Fccb Taxation)-2(1)(1) Vs. Issued By Jindal Saw Ltd. 17Th Floor, 1713, Air India Citigroup Centre, Canada Building, Nariman Point, Square, Canary Wharf Mumbai-400021. London E14 5Lb United Kingdom. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaecc0452D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Anish Thackar/Nikhil Tiwari/Lekh Mehta Revenue By: Shri Amit Kumar Soni (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 19/07/2023 घोषणा की तारीख /Date Of Pronouncement: 21/08/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer (Ao) Dated 19.01.2023 Passed U/S 143(3) R.W.S. 144C(13) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Ar Of The Assessee Brought To Our Notice The Ground No. 2 Wherein The Assessee Has Raised The Legal Issue Against The Action Of The Ao To Have Reopened The Assessment U/S 147 Of The Act Without Satisfying The Essential Condition Prescribed Under The Act; & Therefore Contends That The Action Of The Ao Is Ab-Initio-Void. 3. In Order To Examine The Legal Issue Raised By The Assessee, It Is Necessary To Look Into The Reasons Recorded By Ao To Reopen The Assessment Which Is Reproduced As Under: -

For Appellant: Shri Anish Thackar/NikhilFor Respondent: Shri Amit Kumar Soni (Sr. DR)

Section 143(3)Section 147Section 201(1)Section 5(2)(b)Section 6

section 5(2)(b) of the Act and thus held that the interest to the tune of Rs.42,84,48,114/- was deemed to accrue or arise in India and the TDS liability was to the tune of Rs.4,46,54,333/-. Based on the aforesaid information, the AO of assessee taking note that the assessee having received funds amounting