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5 results for “TDS”+ Section 9(1)(vii)clear

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Key Topics

Section 409Section 1956Section 9(1)(vii)4Disallowance4Addition to Income4Section 14A3Deduction3TDS3Section 143(1)2Section 143(2)

TUMKUR MINERALS PVT. LTD,VASCO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, appeal of the assessee is allowed

ITA 401/PAN/2018[2011-12]Status: DisposedITAT Panaji20 Sept 2023AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri P.J. Pardiwalla, AdvFor Respondent: Smt. Ashwini Hosmani, Sr.DR
Section 195Section 40Section 5Section 9(1)(vii)

TDS does not arise. The assessee had made payment of destination sampling charges to non- resident service providers for the services rendered by them outside India, which were utilized by the assessee-company for the purpose of earning income from the source outside India. Therefore, the assessee had submitted that services were rendered outside India and in fact the services

2
Section 143(3)2
Section 2632

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 105/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR
Section 143(1)Section 143(2)Section 14A

section 9(1)(vii) inserted by 31 ITA.No.105 & 116/PAN./2018 Sociedade De Fomento Industrial Pvt. Ltd., Margao, Goa. Finance (No.2) Act, 2010 got asset of the President of India on 08.05.2010 and, hence, not applicable for the present assessment year 2010-11. The ld. Counsel has placed reliance on the following orders:- (i) Judgement of the Hon’ble Bombay

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 116/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR
Section 143(1)Section 143(2)Section 14A

section 9(1)(vii) inserted by 31 ITA.No.105 & 116/PAN./2018 Sociedade De Fomento Industrial Pvt. Ltd., Margao, Goa. Finance (No.2) Act, 2010 got asset of the President of India on 08.05.2010 and, hence, not applicable for the present assessment year 2010-11. The ld. Counsel has placed reliance on the following orders:- (i) Judgement of the Hon’ble Bombay

MADALBAL GOA EXPORTS PVT. LTD,MIRAMAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI

In the result, the appeal of the assessee is allowed

ITA 363/PAN/2018[2007-08]Status: DisposedITAT Panaji27 Jun 2022AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sandip Bhandare, CAFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 143(3)Section 195Section 250(6)Section 40

TDS. So, the violation of section 40(a)(ia) of the Act is not for the assessee. 4. The learned DR argued and relied on the order of the learned CIT(A). 4 Madalbal Goa Exports Pvt. Ltd. v. Asstt. CIT 5. We heard rival submissions and relied on the documents available in the record. The section

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

In the result, the appeal of the assessee is allowe

ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16

Bench: Dr. M. L. Meena & Shri Anikesh Banerjee

Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40

9. The Pr.CIT erred in setting aside the issue of interest of T erred in setting aside the issue of interest of Rs. 1,00,288/ Rs. 1,00,288/- to p.ship firm NASCO Ishyanya Reality ev NASCO Ishyanya Reality even after accepting that in view of section 194A(3)(iv) no accepting that in view of section 194A