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.

2 results for “TDS”+ Section 194Bclear

Sorted by relevance

Bangalore39Mumbai18Delhi9Indore9Chennai7Panaji5Kolkata4Ahmedabad4Cochin3Pune2SC2Telangana1Amritsar1Karnataka1Kerala1Rajkot1Agra1

Key Topics

Section 271C9Section 2012TDS2Survey u/s 133A2

M/S US TECHNOLOGIES INTERNATIONAL PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-007934-007934 - 2011Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 201Section 271C

TDS after the same is deducted by the assessee. Section 271C of the Income Tax Act is quite categoric. Its scope and extent of application Page 22 of 31 is   discernible   from   the   provision   itself,   in unambiguous   terms.   When   the   non­ deduction of the whole or any part of the tax, as   required   by   or   under   the   various instances/provisions

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

C.A. No.-005114-005114 - 2007Supreme Court25 Mar 2009
Section 133ASection 192(1)Section 201(1)
Section 9(1)(ii)

TDS provisions in respect of the amount it pays. Therefore, according to the learned counsel, the said sub-section belies the concept of aggregation or consolidation of the entire amount under the head “salaries” being exigible to deduction of tax at source under Section 192 in the hands of one person responsible for paying a part thereof. Lastly, learned counsel