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.

7 results for “TDS”+ Section 8(2)clear

Sorted by relevance

Mumbai5,334Delhi5,329Bangalore2,567Chennai2,021Kolkata1,445Pune1,064Hyderabad763Ahmedabad729Indore563Patna547Cochin481Jaipur473Raipur443Chandigarh355Karnataka349Nagpur326Surat259Visakhapatnam234Rajkot180Lucknow150Amritsar128Cuttack105Jodhpur100Dehradun95Panaji65Agra62Ranchi62Guwahati61Jabalpur59Telangana51Allahabad38SC23Varanasi17Kerala15Calcutta14Himachal Pradesh8Rajasthan7Punjab & Haryana3J&K3Uttarakhand3Orissa3Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 2637Section 116Section 11(2)6Exemption4Addition to Income4Section 13(8)3Section 2(15)3Section 11(3)3Section 33TDS

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

2) of section 55 clause (a) having been amended, there is no stipulation with regard, to relinquishment of trusteeship. However, even in the case of tenancy right, the view taken by the Supreme Court, after the provision was substituted w.e.f. 1st April, 1995, is as above, which is squarely applicable to the assessees' case also. The further argument

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)
3
Depreciation3
Section 12A2
Section 11(3)
Section 13(8)
Section 2(15)

8) r.w. 1st and 2nd proviso of section 2(15) are attracted? ii) Whether on the facts and in circumstances of the case and in law the Hon’ble ITAT has erred in law in allowing the benefits of set apart u/s 11(2) of the Act, deleting the additions of Rs. 79,76,39,913/- as unspent amount

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)

8) r.w. 1st and 2nd proviso of section 2(15) are attracted? ii) Whether on the facts and in circumstances of the case and in law the Hon’ble ITAT has erred in law in allowing the benefits of set apart u/s 11(2) of the Act, deleting the additions of Rs. 79,76,39,913/- as unspent amount

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)

8) r.w. 1st and 2nd proviso of section 2(15) are attracted? ii) Whether on the facts and in circumstances of the case and in law the Hon’ble ITAT has erred in law in allowing the benefits of set apart u/s 11(2) of the Act, deleting the additions of Rs. 79,76,39,913/- as unspent amount

COMMISSIONER OF INCOME TAX vs. SHRI BABA MOHAN RAM KALI KHOLI WALE

Appeal stands dismissed

ITA/13/2025HC Rajasthan28 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 12ASection 194CSection 201Section 201(1)Section 263

2 of 3) [ITA-13/2025] of TDS under the provisions of the Act which allow certain exemptions to charitable trusts under Section 12A. The CIT (TDS), by order dated 22.03.2024, reached to the conclusion that the AO had not properly conducted the inquiry and remanded the matter to the AO for conducting proper inquiry into all the aspects, which

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

2) The background facts are that State of Himachal Pradesh enacted the Himachal Pradesh Tolls Act, 1975 ( for short ‘the Act’) to provide for the levy and collection of tolls on mechanical vehicles passing over any road infrastructure in the State of Himachal Pradesh. 3) Tolls barriers have then been established on road infrastructure in certain districts under Section

THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. SHRI RAJENDRA KUMAR JAIN

ITA/279/2018HC Rajasthan17 Dec 2019

Bench: INDRAJIT MAHANTY,INDERJEET SINGH

For Appellant: SRl. A. V. A. SIVA KARTFor Respondent: Sri A. RAMA I{RISHNA REDDY, representing
Section 151Section 260

SECTION OFFICER To 1 2 3 4 A Cl The lncome Tax Appellate Tribunal, Hyderabad Bench "8" , Hyderabad The Commissioner of lncome Tax (Appeals)-8, Hyderabad The Asst. Commissioner of lncome Tax , TDS