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5 results for “TDS”+ Permanent Establishmentclear

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Key Topics

Section 1954Section 133(6)4Addition to Income4Section 683TDS3Section 201(1)2Section 143(3)2Section 14A2Section 402Section 5

J. KORIN SPINNING PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER (INT. TAXN.),, SURAT

In the result, appeal of the assessee is allowed

ITA 2734/AHD/2016[2015-16]Status: DisposedITAT Surat13 Dec 2019AY 2015-16

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.2734/Ahd/2016 "नधा"रण वष"/Assessment Year: 2015-16 J.Korin Spinning Pvt. Ltd., V The Income Tax Officer, Office No.502, 5Th Floor, Union S (International Taxation), Surat. Trade Centre, Udhna Darwaja, . Ring Road, Surat – 395 002. [Pan: Aabcj 9649 N] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – A.R. राज"वक"ओरसे /Revenue By Smt. Anupama Singla – Sr.Dr

Section 195Section 201(1)Section 9(1)(vii)

TDS u/s.195 was not deducted as the sum paid was chargeable to tax u/s.9(1)(vii) read with corresponding article 13 of the DTAA. The AO analyzed the copy of agreement between Mr.Lee Kyo Kee and the appellant and observed that the services have been rendered in respect to certain aspects of production process. The AO further pointed that

THE ACIT, BHARUCH CIRCLE,, BHARUCH vs. M/S. RAMDEV CHEMICAL INDUSTRIES,, ANKLESHWAR

2
Deduction2
Disallowance2

In the result, the appeal of the Revenue is dismissed

ITA 2999/AHD/2014[2010-11]Status: DisposedITAT Surat15 Oct 2018AY 2010-11

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2999/Ahd/2014 िनधा"रण वष"/A.Y.:2010-11 Assistant Commissioner Vs. M/S. Ramdev Chemical Of Income Tax, Bharuch Industries, 3441-B, Gidc, Circle - Bharuch Industrial Estate Ankleshwar Pan: Aacfr3839A अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 195Section 40Section 5Section 9Section 9(1)(i)

permanent establishment in India. Therefore, income in the form of commission paid by the assessee was also not arise or accrued to those non- resident through or from any asset or sources of income in India or through transfer of capital asset situated in India. In the facts and circumstances, we are of considered view that provisions of section

I.T.O.WARD -2(1)(4), SURAT vs. VENUS UPCOUNTRY TRADING PVT. LTD., SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 388/SRT/2017[2012-13]Status: DisposedITAT Surat23 Nov 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 388/Srt/2017 "नधा"रणवष"/Assessment Year: (2012-13) (Physical Court Hearing) The Ito, Ward-2(1)(4), Vs. Venus Upcountry Trading Pvt. Ltd., Surat. 6-1181, Dalia Sheri, Mahidharpura, Surat-395003. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccv7694N

Section 133(6)Section 143(3)

TDS has not been deducted, Double Taxation Avoidance Agreements (DTAA) references, proof in respect of absence of permanent establishment of the recipient

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. J.K. PAPER LTD.,, SURAT

In the result this ground of appeal is dismissed

ITA 365/SRT/2017[2014-15]Status: DisposedITAT Surat29 Apr 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.365/Srt/2017 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S J. K. Paper Ltd., Income Tax, Circle-1(1)(2), P.O. Central Pulp Mills, Surat. Fort Songadh – 394660. Dist. Tapi, Gujarat. [Pan: Aaact 6305 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 115JSection 14ASection 41(1)

TDS on the said payments? 9- On the facts and circumstances of the case, the Ld. CIT(A) ought to have upheld the order of the assessing officer. DCIT, Circle-1(1)(2), Surat. Vs. J.K.Paper Ltd., / ITA No.365/SRT/2017 for A.Y. 2014-15 10- It is, therefore, prayed that the order of the Ld. CIT(A) may be set aside

DCIT, CIRCLE-1(1)(2), SURAT vs. J B SYNTEX PVT. LTD, SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 140/SRT/2020[2011-12]Status: DisposedITAT Surat18 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.140/Srt/2020 Assessment Year: (2011-12) (Physical Hearing) The Dcit, Vs. J. B. Syntex Pvt. Ltd., Circle – 1(1)(2), B-25, Guj. Eco. Textile Park, Surat N. H. No.8, Palsana, Surat – 394315. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcj9389D (Appellant) (Respondent) Shri Vinod Kumar, Sr. Dr Appellant By Shri Rasesh Shah, Ca Respondent By Date Of Hearing 17/08/2023 Date Of Pronouncement 18/10/2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

Permanent account number (PAN); (iii) Resolution passed by all the five applicants for investment in M/s Ujala Dyeing and Printing Mills (P) Ltd. ITA No.140/SRT/2020/AY.2011-12 J. B. Syntex Pvt. Ltd. (iv) Details of D. D. through which amounts were invested; (v) Acknowledgment of return of income held by all the five share applicant- companies for the asst