BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

4 results for “TDS”+ Section 5clear

Sorted by relevance

Mumbai6,100Delhi5,936Bangalore2,809Chennai2,488Kolkata1,773Pune1,239Ahmedabad1,091Hyderabad854Cochin773Indore737Jaipur582Patna558Raipur456Karnataka417Chandigarh404Nagpur398Surat316Visakhapatnam267Rajkot237Cuttack231Lucknow198Amritsar147Dehradun126Jodhpur122Jabalpur93Panaji81Agra78Ranchi76Guwahati70Telangana70Allahabad67Varanasi28SC26Calcutta21Kerala17Rajasthan9Himachal Pradesh8Punjab & Haryana7J&K5Orissa4Uttarakhand3A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1Bombay1

Key Topics

Section 194J6Section 201(1)4Section 271C4Section 2013Section 1923TDS3Section 260A2Section 194C2Section 9(1)(vii)2Deduction

M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

The appeal is allowed in the above terms

ITA/132/2006HC Orissa02 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 192Section 201Section 201(1)Section 271CSection 273B

TDS was in contravention of Section 192 of the IT Act. 5. While admitting the appeal on 21st September 2007, this

M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER

ITA/162/2018HC Orissa29 Mar 2022

DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

2
Penalty2
Addition to Income2
Bench:
Section 133ASection 194CSection 194JSection 201(1)Section 260ASection 9Section 9(1)(vii)

5. As per Section 194C of the Act, any person responsible for paying any sum to any resident for carrying out any work, in pursuance to a contract between the contractor and a specified person shall deduct and deposit TDS

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.NIDAN

The Appeal is allowed

ITA/160/2018HC Orissa13 Jul 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

For Appellant: Ms. Ananya KapoorFor Respondent: Sri A Rama Krishna Reddy representing
Section 151Section 260

TDS circle-'1 5(2), Hyderabad. Between: It//s.Tata teleservices Limited, 5th Floor, KLK Estate, Fateh Maidan Road, Hydrabad ...Appellant AND Dy.Commissioner of lncome Tax Circle 15 (20, Hyderabad ...Respondent lA NO: 1 OF 2018 Petition under Section

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

ITA/123/2005HC Orissa02 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 194Section 201Section 260ASection 271C

5 of 15 paid by AAI. The demand to that extent was deleted by the CIT(A) subject to verification. It was held that the interest under Section 201(1A) of the Act had to be worked out with reference to the delay, if any. 9. In the further appeals filed by the Assessee before the ITAT, the Assessee relied