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.

47 results for “TDS”+ Section 221(1)clear

Sorted by relevance

Delhi281Mumbai258Bangalore168Chennai110Karnataka90Ahmedabad86Kolkata78Hyderabad55Pune47Raipur38Jaipur37Cochin31Chandigarh28Rajkot16Visakhapatnam14Lucknow13Nagpur12Indore12Jodhpur10Surat10Cuttack7Amritsar6Guwahati6SC5Varanasi4Agra3Kerala3Dehradun2Allahabad2Telangana2Jabalpur2Ranchi2

Key Topics

Section 20152Section 234E49TDS39Section 15428Section 201(1)26Section 220(2)22Section 25017Deduction16Section 22011Section 191

BANK OF INDIA, NHARARE BRANCH,,PUNE vs. INCOME-TAX OFFICER, TDS-1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2884/PUN/2017[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, DEHU ROAD BRANCH,,PUNE vs. INCOME-TAX OFFICER, TDS-1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1597/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Showing 1–20 of 47 · Page 1 of 3

11
Natural Justice11
Addition to Income8

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, WANAWADI BRANCH,,PUNE vs. INCOME-TAX OFFICER, TDS-1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1601/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, THEUR BRANCH,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, TDS-1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2886/PUN/2017[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, AHMEDNAGAR BRANCH,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, TDS-1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2887/PUN/2017[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, HADAPSAR BRANCH,,PUNE vs. INCOME-TAX OFFICER, TDS-1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1595/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, AUNDH BANER BRANCH,,PUNE vs. INCOME-TAX OFFICER, TDS-1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2885/PUN/2017[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, DASHBHUJA GANPATI BRANCH,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, TDS,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 241/PUN/2019[2009-10]Status: DisposedITAT Pune25 Jul 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, LAXMI ROAD BRANCH,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, TDS,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2882/PUN/2017[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, PUNE CITY BRANCH,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, TDS,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 242/PUN/2019[2009-10]Status: DisposedITAT Pune25 Jul 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, RASTA PETH BRANCH,,PUNE vs. INCOME-TAX OFFICER, TDS -1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1599/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA , JUNNAR BRANCH,,PUNE vs. INCOME-TAX OFFICER, TDS-1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1602/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA ,WARJE MALWADI BRANCH,,PUNE vs. INCOME-TAX OFFICER, TDS -1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1600/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA,CHAKAN BRANCH,,PUNE vs. INCOME-TAX OFFICER, TDS-1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1596/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, TILAK ROAD BRANCH,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, T D S,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 240/PUN/2019[2009-10]Status: DisposedITAT Pune25 Jul 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, BHAVANI PETH BRANCH,,PUNE vs. INCOME-TAX OFFICER, TDS -1,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1598/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

BANK OF INDIA, SAHAKAR NAGAR BRANCH,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, TDS,, PUNE

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2883/PUN/2017[2010-11 PNEBO1477A]Status: DisposedITAT Pune25 Jul 2019

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

221-222, Gold Finch Peth, Solapur – 413001 PAN : AAACB0472C 26 1620/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Natepute Branch, Solapur A/p Natepute, Taluka Malshiras, Distt.-Solapur – 413109 PAN : AAACB0472C 27 1621/PUN/2018 Bank of India, ITO, (TDS), 2010-11 Sonke (T) Branch, Solapur A/p Tisangi Sonke, Tal.-Padharpur, Distt.-Solapur – 413304 PAN : AAACB0472C 28 1622/PUN/2018 Bank of India, ITO, (TDS

SANDVIK ASIA PRIVATE LIMITED,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

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

ITA 62/PUN/2014[2009-10]Status: DisposedITAT Pune30 Apr 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.62/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Sandvik Asia Pvt. Ltd., Mumbai-Pune Road, अऩीऱाथी/Appellant Dapodi, Pune – 411012 …. Pan: Aaccs6638K Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sudhendu Das
Section 201(1)Section 9(1)(vi)

TDS not deducted and paid by SAPL. 3 51/PUN/2014 The above IT Support payments have been erroneously held to be in the nature of Royalty/ Fees for Technical Services ('FTS') as defined under section 9(1)(vi) and 9(1)(vii) of the Act respectively and as per the relevant article of the respective tax treaties, by the Ld.CIT

PADMAKAR VISHWAS DATE,,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 930/PUN/2023[2014-15]Status: DisposedITAT Pune16 Feb 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

221; or (B) section 271, section 271A, section 271AAA, section 271AAB, section 271F, section 271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment

PADMAKAR VISHWAS DATE,BHOSARI vs. INCOME TAX E ASSESSMENT, PUNE

In the result, appeal of the assessee is dismissed

ITA 931/PUN/2023[2015-16]Status: DisposedITAT Pune16 Feb 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.929, 930 & 931/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Padmakar Vishwas Date, The Income Tax Officer S.No.218, Near Shri Krishn V –Tds(2), Pune. Mandir, Alandi Road, S Bhosari, Pune – 411038. Pan: Anhpd3804B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 16/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 26.06.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.929/Pun/2023 For A.Y.2013-14

Section 201Section 234Section 234ESection 246ASection 250

221; or (B) section 271, section 271A, section 271AAA, section 271AAB, section 271F, section 271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment