Section 37BA of the Income Tax Act

The decision most relied on for Section 37BA is CIT v. Bhooratnam & Co. (357 ITR 396), cited in 45 of the 85 judgments on BharatTax that turn on this section.

Leading authorities on Section 37BA

CIT v. Bhooratnam & Co.
357 ITR 396 · 2013 · High Court
45
citing judgments

An assessee is entitled to credit for TDS even if the certificate is issued in the name of a joint venture or related party, provided the income to which the TDS relates is offered by the assessee. This principle emphasizes looking at the substance of the transaction over strict adherence to the name on the TDS certificate.

58 SOT 135 (Cut) (Uro) Gobindpada Bhanja Chowdhury v. ITO
352 ITR 273 · 2013 · High Court
25
citing judgments

Intimations under Section 143(1) of the Income Tax Act, 1961, are invalid and cannot be enforced if they have not been communicated to the assessee. Communication is a mandatory requirement for the validity of such intimations.

Asst. CIT v. Om Prakash Gattani
242 ITR 638 · 2000 · High Court
18
citing judgments
Naresh Bhavani Shah (HUF) v. CIT
84 Taxmann.com 53 · 2017 · High Court
13
citing judgments
LSG Sky Chef India Pvt. Ltd. v. DCIT
45 Taxmann.com 256 · 2014 · Reported
11
citing judgments
Delhi in Schneider Electric India Ltd. v. CIT
171 Taxmann 177 · 2008 · High Court
10
citing judgments
5 SOT 616); Arvind Murjani Brands (P.) Ltd. vs. I SOT 616); Arvind Murjani Brands (P.) Ltd. v. ITO
137 ITD 173 · 2012 · ITAT
9
citing judgments
Ltd. vs. ADIT (2009) (132 TTJ 218); Fidelity Investment Trust Fidelity Overseas Fund v. ADIT
36 SOT 22 · ITAT
4
citing judgments
DCIT v. Sunita Khemka
71 Taxmann.com 345 · 2016 · ITAT
3
citing judgments

Judgments on Section 37BA

R.K DISTILLERIES PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-3(1), HYDERABAD

ITA 1618/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-2021
Section 143(1)Section 154Section 199

MRIGESH GAURAV,BANGALORE vs. ITO WARD 42(2)(4),, MUMBAI

ITA 7988/MUM/2025[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Saktijit Dey & Shri Makarand V Mahadeokar

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

ITA 2195/BANG/2025[2021-22]Status: DisposedITAT Bangalore24 Feb 2026AY 2021-22

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 115BSection 143(1)Section 154Section 250Section 80G

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

ITA 6702/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Feb 2026AY 2022-23
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

GLEN MORGAN D COSTA ,MUMBAI vs. ITO INT TAX WARD 2(1)(1), MUMBAI

The appeal are dismissed

ITA 6573/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jan 2026AY 2022-23

Bench: The Learned Cit(A), The Assessee Submitted That He, Along With His Wife, Owned A Property, Each Having 50% Ownership. The Said Property Was Sold During The Relevant Financial Year For A Total Consideration Of Rs. 1 Crore & The Amount Was Credited By The Purchaser In The Joint Bank Account Of The Assessee With His Wife. The Assessee Submitted That The Tds Amounting To Rs.22,88,000/- Was Deducted By The Purchaser Under Section 194-Ia Of The Act On The Pan Of The Assessee. However, Both The Assessee & His Wife Computed Their Respective Capital Gains Tax At A 50% Share Of The Sale

Section 143(1)Section 154Section 194Section 195

JERAMBHAI RATNABHAI PATEL,AHMEDABAD vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, WARD-5(1)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1531/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 Jan 2026AY 2022-23

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year 2022-23

For Appellant: Shri Vijay H Patel, A.RFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 139(1)Section 143(1)Section 199

POWERGRID RAMPUR SAMBHAL TRANSMISSION LIMITED,DELHI vs. ITO WARD 20(1), DELHI

The appeal stands dismissed

ITA 5236/DEL/2025[2022-23]Status: DisposedITAT Delhi07 Jan 2026AY 2022-23

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Department byFor Respondent: Shri Ved Jain, Adv., Shri Pawan Garg
Section 143(1)Section 143(1)(a)Section 154Section 199Section 244ASection 250

HEMANT ENTERPRISES,NASHIK vs. ACIT, CIRCLE 1, NASHIK, NASHIK

In the result, appeal filed by the assessee is partly allowed

ITA 394/PUN/2025[2019-20]Status: DisposedITAT Pune30 Dec 2025AY 2019-20

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Deepa Khare-AdvocateFor Respondent: Shri A.D. Kulkarni, DR
Section 143(1)Section 154Section 199Section 234A

BRIG RESOLUTION SERVICES PRIVATE LIMITED,MUMBAI vs. CIRCLE 14(1)(2), MUMBAI

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

ITA 6361/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2020-21

For Appellant: Mr. Sunil HirawatFor Respondent: 01/12/2025
Section 143(1)Section 154

RUPAL CHEMICALS,RATNAGIRI vs. ITO WARD 1, RATNAGIRI

In the result Appeal of the assessee is allowed for statistical purposes

ITA 2588/PUN/2025[2021-22]Status: DisposedITAT Pune16 Dec 2025AY 2021-22

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपीऱ सं./Ita No.2588/Pun/2025 नििाारण वर्ा / Assessment Year: 2021-2022 Vs Ito, Ward 1, Rupal Chemicals, D/13, Midc, Lote Ratnagiri Parashuram, Taluka Khed, District Ratnagiri-415722 Maharashtra Pan-Aabfr7940R Appellant Respondent

For Appellant: Shri Ramkrishna LingsurFor Respondent: Shri Ganesh B Budruk-
Section 133(6)Section 143Section 143(2)Section 144B

VINUBHAI BECHARBHAI PATEL,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee stands allowed

ITA 60/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad15 Dec 2025AY 2023-24

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं /Ita No. 60/Ahd/2025 िनधा"रण वष" /Assessment Year : 2023-24 Vinubhai Vecharbhai Patel Deputy Director Of Income Tax बनाम/ 20, Signature Residency, Opp. Cpc-Through V/S. Suvarna Bungalows, 100 Ft Jurisdictional Assessing Road, Thaltej, Officer, Ahmedabad – 380059 Deputy Commissioner Of Income Tax, Ward-3(1)(1), Ahmedabad – 380 015 "थायी लेखा सं./Pan: Aatpp 8055 H (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee By : Shri Jimi Patel, Ar Revenue By : Shri Rajeev Garg, Sr-Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 15/12/2025 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Shri Jimi Patel, ARFor Respondent: Shri Rajeev Garg, SR-DR
Section 143(1)Section 250

ASST. COMMISSIONER OF INCOME TAX PANVEL CIRCLE PANVEL, PANVEL vs. GATEWAY TERMINALS INDIA PVT LTD, NAVI MUMBAI

In the result, all the three appeals filed by the Revenue and the three COs filed by the assessee are dismissed

ITA 693/PUN/2025[2023-24]Status: HeardITAT Pune15 Dec 2025AY 2023-24

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Manish KanthFor Respondent: S/Shri Amol Khairnar CIT-DR and Rajesh P Gawali
Section 143(1)Section 199

ASSISTANT COMMISSIONER OF INCOME TAX PANVEL CIRCLE PANVEL, PANVEL vs. GATEWAY TERMINALS INDIA PRIVATE LIMITED, NAVI MUMBAI

In the result, all the three appeals filed by the Revenue and the three COs filed by the assessee are dismissed

ITA 692/PUN/2025[2022-23]Status: HeardITAT Pune15 Dec 2025AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Manish KanthFor Respondent: S/Shri Amol Khairnar CIT-DR and Rajesh P Gawali
Section 143(1)Section 199

ASSISTANT COMMISSIONER OF INCOME TAX PANVEL CIRCLE PANVEL, PANVEL vs. GATEWAY TERMINALS INDIA PVT LIMITED, NAVI MUMBAI

In the result, all the three appeals filed by the Revenue and the three COs filed by the assessee are dismissed

ITA 691/PUN/2025[2021-22]Status: HeardITAT Pune15 Dec 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Manish KanthFor Respondent: S/Shri Amol Khairnar CIT-DR and Rajesh P Gawali
Section 143(1)Section 199

SIDHESH MOHAN RAIKAR,NASHIK vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, BANGLORE

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

ITA 294/PUN/2025[2023-24]Status: DisposedITAT Pune11 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.294/Pun/2025 Assessment Year : 2023-24

For Appellant: Shri Devendra JainFor Respondent: Shri Pramod Shahkar
Section 143(1)Section 154Section 199Section 5A

BVG DEVELOPRS,PUNE vs. INCOME TAX AUTHORITY, PUNE

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

ITA 1057/PUN/2025[2022-23]Status: DisposedITAT Pune24 Nov 2025AY 2022-23

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Ms. Gauri S ManjrekarFor Respondent: Shri A D Kulkarni
Section 143(1)

BVG DEVELOPRS,PUNE vs. INCOME TAX AUTHORITY, PUNE

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

ITA 1053/PUN/2025[2023-24]Status: DisposedITAT Pune24 Nov 2025AY 2023-24

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Ms. Gauri S ManjrekarFor Respondent: Shri A D Kulkarni
Section 143(1)

FLORIDA RETIREMENT SYSTEM ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -2(3)(1), MUMBAI

The appeal stands allowed in the aforesaid terms

ITA 1866/MUM/2025[2022-23]Status: DisposedITAT Mumbai21 Nov 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115ASection 144Section 144CSection 234Section 234BSection 270ASection 70Section 70(2)

DAIWA CAPITAL MARKETS INDIA PRIVATE LIMITED ,LOWER PAREL vs. ASST COMMISSIONER OF INCOME TAX CIRCLE 4 1 1 MUMBAI , MUMBAI

In the result, appeal filed by the assessee is allowed in above terms

ITA 5338/MUM/2025[2013-14]Status: DisposedITAT Mumbai20 Nov 2025AY 2013-14

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhandaiwa Capital Markets India Acit Circle 4(1)(1), Private Limited Room No. 640, 6Th Floor, Office No. N10 & N11, 9Th Floor, Vs. Aayakar Bhavan, M.K. Road, Dextrus-Peninsula Tower, Peninsula Mumbai-400 020 Corporate Park, G. K. Marg, Lower Parel, Delisle Road, Mumbai-400 013 Pan: Aaccd7178B (Appellant) (Respondent) Assessee Represented By : Ms. Shivali Mhatre, Ld. Ar Department Represented By : Shri Annavaram Kosuri, Ld. Dr Date Of Conclusion Of Hearing : 03.11.2025 Date Of Pronouncement : 20.11.2025

Section 143(3)Section 250

ABDUL RAHMAN ASAD ,RIYADH, SAUDI ARABIA vs. DEPUTY COMMISSIONER OF INCOME TAX, INTL. TAX 1(1)(1), NEW DELHI

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

ITA 2433/DEL/2025[2022-23]Status: DisposedITAT Delhi12 Nov 2025AY 2022-23

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Abdul Rahman Asad, Vs. Dcit, House No.47, Behind Jain Mandi, Circle Int. Tax 1(1)(1), Mohalla Barihat, New Delhi. Bahraich – 271 801 (Uttar Pradesh). (Pan : Aofpa6981F) (Appellant) (Respondent) Assessee By : Shri Alok Vasant, Fca Ms. Poonam Ahuja, Advocate Revenue By : Shri Vikram Singh Sharma, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 12.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Delhi - 42 [“Ld. Cit(A)”, For Short] Dated 03.03.2025 For The Assessment Year 2022-23. 2. Brief Facts Of The Case Are, The Assessee Is A Non-Resident & Filed The Original Return Of Income For Ay 2022-23 On 27.07.2022 Declaring Taxable Income Of Rs.4,86,560/- (Income From House Property Rs.4,64,444/-, Income From Other Sources Rs.32,115/- & Loss From Long

For Appellant: Shri Alok Vasant, FCAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 199

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