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 253(3)clear

Sorted by relevance

Mumbai533Delhi469Chennai170Bangalore121Karnataka90Kolkata57Chandigarh56Jaipur56Indore45Ahmedabad38Cochin32Pune30Raipur27Lucknow27Nagpur26Surat14Rajkot13Panaji13Amritsar10Hyderabad10Guwahati6Jodhpur6Varanasi5Jabalpur5Allahabad4Telangana4Patna4Visakhapatnam3SC2Dehradun2J&K1Cuttack1Calcutta1Agra1

Key Topics

Section 115J4Section 804Section 80V2Section 332

MALAYALA MANORAMA CO LTD. vs. COMMR.OF INCOME TAX, TRIVANDRUM

The appeals are allowed and the

C.A. No.-005420-005423 - 2002Supreme Court10 Apr 2008
For Respondent: Commissioner of Income Tax,Trivandrum
Section 115JSection 33Section 80Section 80V

3 (iv) to Part II (Requirements as to profit and loss account) of Schedule VI to the 1956 Act which reads as under: \023The amount provided for depreciation, renewals or diminution in value of fixed assets. If such provision is not made by means of a depreciation charge, the method adopted for making such provision. If no provision is made

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

C.A. No.-000262-000262 - 2026
Supreme Court
15 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