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42 results for “TDS”+ Section 206clear

Sorted by relevance

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Key Topics

Section 234E67Section 200A41Section 12A36TDS31Section 10(20)24Section 1124Limitation/Time-bar20Addition to Income18Section 143(3)16Section 201(1)12Section 143(1)10Exemption8

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

206, wherein section 14 of the Copy Right Act has been referred to, which explains the meaning of copyright and vide paras 20 and 21, the issue has been explained and decided in favour of assessee and it has been held that the issue has to be decided in the light of definition of ‘royalty’, as contained in DTAA read

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

206, wherein section 14 of the Copy Right Act has been referred to, which explains the meaning of copyright and vide paras 20 and 21, the issue has been explained and decided in favour of assessee and it has been held that the issue has to be decided in the light of definition of ‘royalty’, as contained in DTAA read

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

206, wherein section 14 of the Copy Right Act has been referred to, which explains the meaning of copyright and vide paras 20 and 21, the issue has been explained and decided in favour of assessee and it has been held that the issue has to be decided in the light of definition of ‘royalty’, as contained in DTAA read

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

206, wherein section 14 of the Copy Right Act has been referred to, which explains the meaning of copyright and vide paras 20 and 21, the issue has been explained and decided in favour of assessee and it has been held that the issue has to be decided in the light of definition of ‘royalty’, as contained in DTAA read

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 226/PUN/2021[2013-14 (24Q- Qtr2)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 229/PUN/2021[2013-14 (26Q - Qtr 2)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 232/PUN/2021[2014-15 24Q - Qtr 2)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 230/PUN/2021[2013-14 (26Q - Qtr 4)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SPADEWORK SOFTWARE SERVICES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC) -TDS, GHAZIABAD

In the result, the appeals in ITA No

ITA 174/PUN/2021[2015-16]Status: DisposedITAT Pune17 Jun 2022AY 2015-16
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 238/PUN/2021[2015-16 (24Q - Qtr 3)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 233/PUN/2021[2014-15 (24Q - Qtr 3)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 228/PUN/2021[2013-14 (24Q - QTR-4)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SPADEWORK SOFTWARE SERVICES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC) -TDS, GHAZIABAD

In the result, the appeals in ITA No

ITA 172/PUN/2021[2013-14]Status: DisposedITAT Pune17 Jun 2022AY 2013-14
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 236/PUN/2021[2015-16 (24Q - Qtr 1)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 231/PUN/2021[2014-1524Q - Qtr 1)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 227/PUN/2021[2013-14(24Q- Qtr3)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 237/PUN/2021[2015-16 (24Q - Qtr 2)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 234/PUN/2021[2014-15 24Q - Qtr 4)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SPADEWORK SOFTWARE SERVICES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC) -TDS, GHAZIABAD

In the result, the appeals in ITA No

ITA 173/PUN/2021[2014-15]Status: DisposedITAT Pune17 Jun 2022AY 2014-15
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 235/PUN/2021[2014-15 (26Q - Qtr 1)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

206 (SC) dated 08-03-2021 and 421 ITR 314. 4. There is a common grievance in all these appeals before us and at the time of hearing, the respective Counsels for the aforestated assessees submitted that the only issue for adjudication is that the Department has erred in law and on facts in levying fees u/s 234E

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