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.

5 results for “TDS”+ Section 20(3)clear

Sorted by relevance

Mumbai3,593Delhi3,470Bangalore1,813Chennai1,250Kolkata884Pune562Hyderabad495Ahmedabad465Jaipur334Indore266Chandigarh260Raipur253Karnataka240Cochin239Surat155Nagpur152Visakhapatnam136Rajkot111Lucknow95Cuttack80Amritsar62Dehradun50Jodhpur46Jabalpur45Ranchi42Telangana35Guwahati34Allahabad31Panaji31Patna30Agra21SC17Varanasi13Calcutta11Kerala10Himachal Pradesh6Rajasthan5Orissa2Uttarakhand2Punjab & Haryana2A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1

Key Topics

Section 116Section 11(2)6Addition to Income4Section 13(8)3Section 2(15)3Section 11(3)3Section 33Exemption3Depreciation3Section 206C

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)". 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

C I T JAIPUR vs. J D A JAIPUR

The appeals are dismissed

ITA/284/2010HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)
2
Section 11(3)
Section 13(8)
Section 2(15)

TDS) on the one hand and not including the Income pertaining to it in the Return is not contrary to provisions of Income Tax Act more particularly Section 198 and 199? [2026:RJ-JP:2869-DB] (5 of 7) [ITA-150/2017] (iii) Whether the deletion of income on account of depositing the P.F. and ESI, qua the share

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/152/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

TDS) on the one hand and not including the Income pertaining to it in the Return is not contrary to provisions of Income Tax Act more particularly Section 198 and 199? [2026:RJ-JP:2869-DB] (5 of 7) [ITA-150/2017] (iii) Whether the deletion of income on account of depositing the P.F. and ESI, qua the share

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/150/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

TDS) on the one hand and not including the Income pertaining to it in the Return is not contrary to provisions of Income Tax Act more particularly Section 198 and 199? [2026:RJ-JP:2869-DB] (5 of 7) [ITA-150/2017] (iii) Whether the deletion of income on account of depositing the P.F. and ESI, qua the share

C.I.T. CENTRAL, JAIPUR vs. PRADEEP LUNAWAT

The appeals are disposed of accordingly

ITA/14/2011HC Rajasthan08 Nov 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

Section 2(13)Section 206CSection 3Section 6

TDS and the date on which the recipient actually paid income tax on the amount for which there has been a short fall in such deduction. 16) Therefore, before any liability is imposed on the appellant for payment of tax, it is required to be verified as to whether respective toll lessees of the Himachal Pradesh Government had in fact