Section 208 of the Income Tax Act

The decision most relied on for Section 208 is DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation (330 ITR 578), cited in 115 of the 68 judgments on BharatTax that turn on this section.

Leading authorities on Section 208

DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation
330 ITR 578 · 2011 · High Court
115
citing judgments

Interest under Section 234B is generally not leviable on non-residents whose income is subject to tax deduction at source under Section 195, provided the non-resident assessee did not induce short or non-deduction of TDS by the payer.

Principal CIT v. Reliance Capital Asset Management Limited (Bombay HC
400 ITR 217 · 2018 · High Court
28
citing judgments

An Assessing Officer (AO) must specifically record dissatisfaction with the assessee's claim for disallowance under Section 14A before applying Rule 8D for computation. The dissatisfaction of the CIT(A) or ITAT does not automatically make Rule 8D applicable.

DCIT v. Indian Oil Petronas Pvt. Ltd.
127 Taxmann.com 389 · 2021 · Reported
17
citing judgments
CIT v. Tide Water Marine International Inc.
309 ITR 85 · 2009 · High Court
12
citing judgments
Prime Securities Ltd. v. ACIT
333 ITR 464 · 2011 · High Court
8
citing judgments
139 (Madras), CIT, Meerut v. Prem Kumar
169 Taxmann 351 · 2008 · High Court
6
citing judgments
Prime Securities Ltd. v. Assistant Commissioner of Income Tax (Investigation)
20 Taxmann.com 757 · 2012 · High Court
5
citing judgments
Taxman 574 (Delhi), City Union Bank Ltd. v. Assistant Commissioner of Income Tax
116 Taxmann.com 139 · 2020 · High Court
4
citing judgments
Escorts Ltd. v. CIT
127 Taxmann 574 · 2003 · High Court
4
citing judgments

Judgments on Section 208

ERICSSON INDIA GLOBAL SERVICES PVT LTD,NEW DELHI vs. ACIT SPL. RANGE 3, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2367/DEL/2019[2013-14]Status: DisposedITAT Delhi12 Mar 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singhassessment Year : 2013-14

For Appellant: Shri Paras S. Savla, AdvocateFor Respondent: Shri M.S. Nethrapal, CIT-DR
Section 143(1)Section 143(13)Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 234CSection 254(2)Section 92C

SOPHOS TECHNOLOGIES PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

In the result the appeal filed by the assessee is allowed

ITA 466/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2016-17
Section 115Section 143(3)Section 234BSection 92C

HEMENDRA KUMAR MENARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

Appeals are allowed for statistical purpose

ITA 769/JODH/2024[2017-18]Status: DisposedITAT Jodhpur28 Jan 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 249(4)(b)Section 271A(1)

HEMENDRA KUMAR MENARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

Appeals are allowed for statistical purpose

ITA 767/JODH/2024[2017-18]Status: DisposedITAT Jodhpur28 Jan 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 249(4)(b)Section 271A(1)

HEMENDRA KUMAR MENARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

Appeals are allowed for statistical purpose

ITA 766/JODH/2024[2017-18]Status: DisposedITAT Jodhpur28 Jan 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 249(4)(b)Section 271A(1)

MEKA VIRAJ GOPAL APPARAO,NUZVID vs. THE INCOME TAX OFFICER, WARD -3(1), VIJAYAWADA

In the result, appeal of the Assessee is allowed

ITA 232/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam23 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.232/Viz./2025 Assessment Year 2015-2016 Meka Viraj Gopal Apparao, Kotapadu Estate, Nuzvid The Income Tax Officer, Vs. Mandal, Krishna Ward-3(1), District. Vijayawada – 520 002. Pin – 521 201. Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Mv Prasad, Ca राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 20.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

For Appellant: Sri MV Prasad, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 148A

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2519/CHNY/2025[2021-22]Status: DisposedITAT Chennai28 Nov 2025AY 2021-22

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2518/CHNY/2025[2020-21]Status: DisposedITAT Chennai28 Nov 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2517/CHNY/2025[2019-20]Status: DisposedITAT Chennai28 Nov 2025AY 2019-20

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2515/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Nov 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-194), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2514/CHNY/2025[2016-17]Status: DisposedITAT Chennai28 Nov 2025AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2513/CHNY/2025[2015-16]Status: DisposedITAT Chennai28 Nov 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

BANVARI,SRIGANGANAGAR vs. ITO, WARD-3,, SRIGANGANAGAR

In the result, the appeal filed by the assessee is allowed for statistical

ITA 202/JODH/2024[2012-13]Status: DisposedITAT Jodhpur25 Nov 2025AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 208Section 249(4)Section 249(4)(b)

PIRTPAL SINGH BRAR,MUKTSAR vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 38/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Nov 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 142(1)Section 144Section 147Section 148Section 208Section 249Section 249(4)(b)Section 250Section 69

ASSIFUDDIN MEHBOOB KHAN,MUMBAI vs. ITO WARD 41(2)(1), MUMBAI

ITA 5531/MUM/2025[2016-17]Status: DisposedITAT Mumbai13 Nov 2025AY 2016-17

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri Aditya Ramchandran, ARFor Respondent: Shri Surendra Mohan, Sr. DR
Section 148Section 156Section 249(4)Section 249(4)(b)Section 250Section 69

HARIBABU YENUGANTI,ONGOLE vs. INCOME TAX OFFICER, WARD-1, ONGOLE

ITA 1476/HYD/2025[2017-18]Status: HeardITAT Hyderabad12 Nov 2025AY 2017-18

Bench: Us:

Section 147Section 148Section 156Section 249Section 249(4)Section 249(4)(b)Section 250Section 69A

RAMA DAMU BHAGAT,PANVEL vs. ITO WARD-1, PANVEL

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2109/PUN/2025[2013-14]Status: DisposedITAT Pune31 Oct 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2109/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Rama Damu Bhagat, V The Income Tax Officer, Room No.4, Yashoganga S Ward-1, Panvel. Chg, Tilak Road, Panvel – 410206. Maharashtra. Pan: Bicpb8875P Appellant/ Assessee Respondent / Revenue Assessee By Ca Ajinkya Vaishampayan(Virtual Hearing) Revenue By Shri Sandeep Sathe – Jcit(Dr) Date Of Hearing 08/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2013-14 Dated 25.09.2023 Emanating From The Assessment Order Under Section 144 R.W.S 147 Of The Income Tax Act, 1961 Dated 14.11.2019. The Grounds Of Appeal Raised By The Assessee Are As Under :

Section 144Section 148Section 207(2)Section 207(2)(b)Section 249(4)(b)Section 250Section 48

VARUN TRADE LINK PRIVATE LIMITED,KOLKATA vs. CIT(APPEALS), NFAC, , DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 401/KOL/2025[2014-15]Status: DisposedITAT Kolkata25 Aug 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 148Section 249(4)(b)Section 250Section 68

RAJINDER SINGH,MANSA vs. INCOME TAX OFFICER, MANSA

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 310/ASR/2023[2012-13]Status: DisposedITAT Amritsar22 Aug 2025AY 2012-13

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. K. R. Jain, Adv
Section 147Section 148Section 208Section 249(4)(b)Section 250Section 69A

AKHILESH KUMAR PATEL,SHAHDOL vs. INCOME TAX OFFICER DHAR, DHAR

ITA 627/IND/2024[2018-19]Status: DisposedITAT Indore22 Aug 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 147

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Section 208 of the Income Tax Act — Case Laws | BharatTax