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”+ Reopening of Assessmentclear

Sorted by relevance

Mumbai1,090Delhi786Chennai603Pune370Bangalore306Kolkata202Indore177Ahmedabad164Hyderabad153Jaipur96Chandigarh81Visakhapatnam80Cochin73Raipur67Surat59Rajkot54Nagpur46Lucknow41Patna31Guwahati27Agra26Karnataka20Amritsar14Panaji13Cuttack10Dehradun8Ranchi7Jabalpur6SC5Allahabad5Varanasi3Jodhpur3Calcutta2Telangana2Kerala1

Key Topics

Section 2014Section 194C3Double Taxation/DTAA2Deduction2TDS2

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2) INTERNATIONAL TAXATION NEW DELHI

Appeal is hereby allowed to the extent

C.A. No.-004964-004964 - 2022Supreme Court29 Jul 2022

Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE

Section 143(1)Section 197

TDS. Therefore, after the order of the High Court dated 09.05.2017, it may be a relevant consideration to assessing officer to record satisfaction, which has not been considered by the High Court. The reply of the appellant dated 22.06.2019 has   been   referred   in   the   impugned   order   stating   that   the appellant   reserve   its   right   subject   to   legal   objections   and 38 requested

COMMNR. OF INCOME TAX, RAJKOT vs. SHATRUSHAILYA DIGVIJAYSINGH JADEJA

C.A. No.-004411-004411 - 2003Supreme Court01 Sept 2005
Shatrusailya Digvijaysingh Jadeja
For Respondent:
Section 143(3)Section 246Section 95

TDS, self- assessed tax, advanced tax paid, if any, had to be deducted under section 90; the DA had to determine the amount payable and for that purpose, he had to determine the tax arrear as well as the disputed amount as defined under section 87(f). Thus, the DA had to make an assessment of tax arrears, disputed amount

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

reopen a contention made by the Revenue in the earlier round of litigation in GE Technology (supra) which led to this Court framing the question of law and sending it back to the High Court to decide “on merits”. He sought to argue, based in particular on Article 30 of the India-USA DTAA, that the DTAA’s provisions

M/S. HINDUSTAN COCA COLA BEVREGE P.LTD. vs. COMMISSIONER OF INCOME TAX

The appeal is allowed with no

C.A. No.-003765-003765 - 2007Supreme Court16 Aug 2007
For Respondent: Commissioner of Income Tax
Section 194Section 194CSection 201Section 254

assessed on its income and the tax due has been recovered from it by the department and therefore, no further tax could have been collected from the appellant has not been considered by the Tribunal in its order dated 12.7.2002. The contention was that since the tax to be recovered by the department on the income has already been paid

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

TDS Officer and the AAR had expressed only a prima facie view of the matter. The order dated 17.08.2018 passed under Section 197 of the Act merely prescribed a tentative and provisional rate of deduction of tax at source and did not amount to a conclusive determination of tax liability. Likewise, the AAR while observing that the transaction appeared prima