Section 209(1)(a) of the Income Tax Act

Income-tax Act, 2025: s.405

Section 209(1)(a) falls under section 209 of the Income-tax Act, 1961, which corresponds to section 405 (Computation of advance tax) of the Income-tax Act, 2025.

Read section 405 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

59 judgments on BharatTax turn on Section 209(1)(a).

Judgments on Section 209(1)(a)

Lakhmi Chand Khushiramani, Gwalior vs. Income Tax Officer, Ward 1(1), Gwalior

ITA 284/AGR/2025[2017-18]Status: DisposedITAT Agra15 Sept 2025AY 2017-18
Section 139Section 142(1)Section 144Section 249(4)Section 249(4)(b)Section 294(4)(b)Section 69A

New World Fund, Inc, United States of America vs. Deputy Commissioner of Income-Tax, (International Taxation), 3(3)(1), Mumbai

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

ITA 4860/MUM/2024[2015-16]Status: DisposedITAT Mumbai10 Feb 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Preetamkumar Turerao, Sr. DR
Section 115ASection 143(3)Section 209Section 209(1)(a)Section 234CSection 250Section 74

Vikas Hooda, Vpo. Kiloi Khas vs. ITO, Ward- 5, Rohtak, (Haryana)

Appeal of the assessee is allowed for statistical purposes

ITA 3720/DEL/2023[2018-19]Status: HeardITAT Delhi15 Mar 2024AY 2018-19

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2018-19

Section 139Section 148ASection 2(1)Section 234BSection 249(4)Section 249(4)(b)Section 69A

Director of Income Tax vs. Sheraton International Inc

ITA - 921 / 2007HC Delhi30 Jan 2009
For Appellant: Mr Sanjeev Sabharwal, AdvocateFor Respondent: Mr D Pal, Sr. Advocate with Mr Ananda Sen
Section 209Section 234BSection 260ASection 9(1)(vi)

Director of Income Tax vs. Sheraton Intrnational Inc

ITA - 1092 / 2007HC Delhi30 Jan 2009
For Appellant: Mr Sanjeev Sabharwal, AdvocateFor Respondent: Mr D Pal, Sr. Advocate with Mr Ananda Sen
Section 209Section 234BSection 260ASection 9(1)(vi)

Director of Income Tax vs. Sheraton Internatioanl Inc

ITA-1044/2007HC Delhi30 Jan 2009
For Appellant: Mr Sanjeev Sabharwal, AdvocateFor Respondent: Mr D Pal, Sr. Advocate with Mr Ananda Sen
Section 209Section 234BSection 260ASection 9(1)(vi)

Director of Income Tax vs. Sheraton International Inc

ITA-1033/2007HC Delhi30 Jan 2009
For Appellant: Mr Sanjeev Sabharwal, AdvocateFor Respondent: Mr D Pal, Sr. Advocate with Mr Ananda Sen
Section 209Section 234BSection 260ASection 9(1)(vi)

Director of Income Tax vs. Sheraton International Inc

ITA-933/2007HC Delhi30 Jan 2009
For Appellant: Mr Sanjeev Sabharwal, AdvocateFor Respondent: Mr D Pal, Sr. Advocate with Mr Ananda Sen
Section 209Section 234BSection 260ASection 9(1)(vi)

Director of Income Tax vs. Sheraton International Inc

ITA-932/2007HC Delhi30 Jan 2009
For Appellant: Mr Sanjeev Sabharwal, AdvocateFor Respondent: Mr D Pal, Sr. Advocate with Mr Ananda Sen
Section 209Section 234BSection 260ASection 9(1)(vi)

Director of Income Tax vs. Sheraton International Inc

ITA-921/2007HC Delhi30 Jan 2009
For Appellant: Mr Sanjeev Sabharwal, AdvocateFor Respondent: Mr D Pal, Sr. Advocate with Mr Ananda Sen
Section 209Section 234BSection 260ASection 9(1)(vi)

Diector of Income Tax vs. Sheraton Intrnational Inc

ITA - 1037 / 2007HC Delhi30 Jan 2007
For Appellant: Mr Sanjeev Sabharwal, AdvocateFor Respondent: Mr D Pal, Sr. Advocate with Mr Ananda Sen
Section 209Section 234BSection 260ASection 9(1)(vi)

Diector of Income Tax vs. Sheraton Intrnational Inc

ITA-1037/2007HC Delhi30 Jan 2007
For Appellant: Mr Sanjeev Sabharwal, AdvocateFor Respondent: Mr D Pal, Sr. Advocate with Mr Ananda Sen
Section 209Section 234BSection 260ASection 9(1)(vi)

Commissoner Income Tax vs. Reading and Bates Exploration

ITA/24/2002HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

The Commissioner of Income Tax vs. Reading and Bates Exploation Co

ITA/544/2001HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Hallibutron of Shore Service

ITA/8/2001HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:- Questions: (1). Whether On The Facts & In The Circumstances Of The Case, The Ld. Itat Was Legally Justified In Holding That The Salary Paid To The Assessee For The Off Period Outside

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner of Ioincome Tax vs. Reading and Bates Exploration

ITA/31/2002HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Com. Income Tax vs. Readingh and Bates

ITA/55/2002HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner of Income Tax vs. Reading and Bates Exploration

ITA/30/2002HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Halliburton of Shore Service

ITA/11/2001HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:- Questions: (1). Whether On The Facts & In The Circumstances Of The Case, The Ld. Itat Was Legally Justified In Holding That The Salary Paid To The Assessee For The Off Period Outside

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. M/S Reading and Bates Co

ITA/31/2001HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:- Question: 1. Whether On The Facts & In The Circumstances Of The Case, The Ld. Itat Was Legally Justified In Holding That The Salary Paid To The Assessee For The Off Period Outside

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)