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Income-tax Act · Case Law

Section 197 Income Tax Case Law — Lower/Nil TDS Certificate

Browse 197 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 197 (Lower/Nil TDS Certificate) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 197 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 197 (showing 197 of 197)

National Petroleum Construction Company v. Deputy Commissioner Of Income Tax, Circle 2(2), International Taxation, New Delhi & Anr.
Supreme Court · 2022 · [2022] 17 S.C.R. 236 · Other
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The Transmission Corporation Of A.p. Ltd. And Anr. v. The Commissioner Of Income Tax, A.p.
Supreme Court · 1999 · [1999] SUPP. 1 S.C.R. 504 · Dismissed
Revenue
The New Piecegoods Bazar Co., Ltd., Bombay v. The Commissioner Of Income-Tax, Bombay
Supreme Court · 1950 · [1950] 1 S.C.R. 553 · Allowed
Assessee
D.b. Civil Writ Petition No. 22244/2018 v. Deputy Commissioner Of Income Tax, Internationaltaxation, Jaipur.taxation, Jaipur
High Court · 2025 · Allowed
Assessee
Lufthansa Cargo Ag v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
W.p.(C)/13150/2023 Of M/S Continental Engineering Corporation v. The Income Tax / Ward Officer, Circle International Tax 1(2)(1) & Ors.
High Court · 2025 · Other
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E.h.258, Periyar Power Loom Weaver'scooperative Production & Sale Society Ltd., Rep. By Its Director, P.sivashanmugam, M/50, S/O.palanisamy, No.2/97, Bharathiyar Street, Nathakadaiyur – 638 108. Tirup v. The Income Tax Officer, Tds Ward, Income Tax Office, Erode, Erode District
High Court · 2025 · Dismissed
Revenue
Mr. Ajay Vohra, Sr. Adv. With Mr. Aditya Vohra And Mr. Shashvat Dhamija, Advs v. Assistant Commissioner Of Income Tax & Anr
High Court · 2025 · Other
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Mr. Ajay Vohra, Sr. Adv. With Mr. Aditya Vohra And Mr. Shashvat Dhamija, Advs v. Assistant Commissioner Of Income Tax & Anr
High Court · 2025 · Other
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Mr. Ajay Vohra, Sr. Adv. With Mr. Aditya Vohra And Mr. Shashvat Dhamija, Advs v. Assistant Commissioner Of Income Tax & Anr
High Court · 2025 · Other
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Mr. Ajay Vohra, Sr. Adv. With Mr. Aditya Vohra And Mr. Shashvat Dhamija, Advs v. Assistant Commissioner Of Income Tax & Anr
High Court · 2025 · Other
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Mr. Ajay Vohra, Sr. Adv. With Mr. Aditya Vohra And Mr. Shashvat Dhamija, Advs v. Assistant Commissioner Of Income Tax & Anr
High Court · 2025 · Other
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Upendra Narayan, Son Of Kesho Prasad, Resident Of Arya Samaj Mandirroad, Rps More, Flat Number- 202, Shail Regency Apartment, Danapur,Patna, Bihar- 801503 v. The Principal Chief Commissioner Of Income Tax Bihar And Jharkhand,Central Revenue Building, Birchand Patel Path, Patna.central Revenue Building, Birchand Patel Path, Patna
High Court · 2025 · Other
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Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Ge Hydro France v. Assistant Commissioner Of Income Tax & Anr
High Court · 2025 · Other
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> Picture [34 X 35] Intentionally Omitted <== v. Assistant Commissioner Of Income Tax (International Taxation) Circle 3(1)(1) & Anr
High Court · 2025 · Allowed
Assessee
> Picture [34 X 35] Intentionally Omitted <== v. Assistant Commissioner Of Income Tax (International Taxation) Circle 3(1)(1) & Anr
High Court · 2025 · Allowed
Assessee
Grid Solutions Oy (Ltd v. Assistant Commissioner Of Income Tax International Taxation & Anr
High Court · 2025 · Other
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Grid Solutions Oy (Ltd v. Assistant Commissioner Of Income Tax International Taxation & Anr
High Court · 2025 · Other
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Grid Solutions Oy (Ltd v. Assistant Commissioner Of Income Tax International Taxation & Anr
High Court · 2025 · Other
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Grid Solutions Oy (Ltd v. Assistant Commissioner Of Income Tax International Taxation & Anr
High Court · 2025 · Other
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Grid Solutions Oy (Ltd v. Assistant Commissioner Of Income Tax International Taxation & Anr
High Court · 2025 · Other
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Coperion Gmbh v. Commissioner Of Income Tax (International Taxation) -1 New Delhi & Anr
High Court · 2024 · Other
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> Picture [34 X 35] Intentionally Omitted <== v. Deputy Commissioner Of Income-Tax Circle Int. Tax 3(1)(1), Delhi & Ors
High Court · 2024 · Other
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Wp/25500/2024 Of Sheladia Associates Inc v. Assistant Director Of Income Tax
High Court · 2024 · Dismissed
Revenue
+ W.p.(C) 11578/2024 And Cm Appl. 48140/2024 (Stay) Ge Global Parts And Products Gmbh v. Income Tax Officer, Ward 1 3 2, International Taxation, New Delhi & Ors
High Court · 2024 · Other
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Tiger Global International Iii Holdings v. The Authority For Advance Rulings (Income- Tax) & Ors
High Court · 2024 · Other
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Tiger Global International Iii Holdings v. The Authority For Advance Rulings (Income- Tax) & Ors
High Court · 2024 · Other
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Tiger Global International Iii Holdings v. The Authority For Advance Rulings (Income- Tax) & Ors
High Court · 2024 · Other
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Cwjc/9716/2024 Of Infrastructure Development Authority v. The Assistant Commissioner Of Income Tax, Tds Circle, Patna
High Court · 2024 · Other
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Nishithkumar Mukeshkumar Mehta,Resident Of Flat No.403, A Block,Kalpa Vrikesh, 35 53 Krishna Doss Main,Perambur, Chennai,Tamil Nadu-600 012 v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
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% _Date Of Decision: 20.05.2025_ + W.p.(C) 10850/2024 & Cm Appl. 44661/2024 Aecom Technical Services Inc v. Income-Tax Officer Ward Int Tax 1(1)(1), Delhi & Ors
High Court · 2024 · Allowed
Assessee
Mr. Aditya Vohra, Adv v. Income Tax Officer Ward International Tax 1(3)(2) & Anr
High Court · 2024 · Other
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Aecom Intercontinental Holdings Uk Ltd v. Income-Tax Officer Ward Int Tax 1(1)(1), Delhi & Ors
High Court · 2024 · Other
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Ge Energy Parts Inc v. Income Tax Officer Ward 1 -3- 2, International Taxation & Ors
High Court · 2024 · Other
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+ W.p.(C) 14636/2023 & Cm Appl. 58218/2023 (Interim Relief)Sfdc Ireland Limited v. Commissioner Of Income Tax & Anr
High Court · 2024 · Other
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Lionbridge Technologies Llc v. Deputy Commissioner Of Income Tax, International Taxation, Circle 2 (2) (1) New Delhi & Anr
High Court · 2024 · Other
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Kota Karamchari Sahkari Samiti Ltd. Through Its President Shrishrikrishan Birla, S/O Shri Onkar Lal Ji Birla Aged About 75 Yearsr/O Birla Bhawan, Kathunipol, Kota v. Income Tax Officer, Ward 2(1), Kota
High Court · 2024 · Other
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Wp/18382/2023 Of Sheladia Associates Inc v. Assistant Director Of Income Tax
High Court · 2024 · Allowed
Assessee
Ssuance Of A Lower Deduction Of Taxcertificate. During The Course Of Proceeding, The Respondents Passedorders Annexure P-5 And P-7, Which Are Subject Matter Of Challenge Inthis Petition v. Deputy Commissioner Of Income
High Court · 2024 · Other
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M/S.valeo S.a.43, Rue Bayen, Paris, Foreign Francerepresented By Its Authorized Signatorymr.meenakshi Sundaram, Age 50 v. The Assistant Commissioner Of Income Tax,International Taxation Circle 2(2), Chennairoom No.410, Bsnl Building, 4Th Floor,Income Tax Office- Bsnl Tower,No.16, Greams Road, Chennai,Tamil Nadu 600 006
High Court · 2023 · Other
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Production & Sale Society Ltd., E.h.113, Rep By Its President, P.ramesh, Veppili, Chennimalai, Perundurai Taluk, Erode District v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Shreyash Retail Private Ltd v. Deputy Commissioner Of Income Tax Tds Circle 77(1) & Anr
High Court · 2023 · Allowed
Assessee
Crlp/2684/2022 Of M/S. Tirumala Tirupati Constructions India (P) Ltd. And Another v. Assistant Director Of Income Tax (Investigation)
High Court · 2023 · Allowed
Assessee
Digitallysigned Byshambhavishambhavinileshnileshshivganshivgandate:2023.09.0112:07:58+0530 v. Assistant Commissioner Of Income-Tax Circle 3, Thane,Having Office At B Wing, Ashar It Park, 6Th Floor, Road No.16Z, Wagle Industrial Circle 3, Thane,Having Office At B Wing, Ashar It Park, 6Th Floor,
High Court · 2023 · Other
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Itat/146/2023 Ia No: Ga/1/2023 Ultimo Logistics Private Limited v. Principal Commissioner Of Income Tax-1, Kolkata
High Court · 2023 · Allowed
Assessee
S.161 Podaturpet Venkateswara Primary Agricultural Co-Operative Credit Society Ltd.,Rep. By Its Secretary V.n.dhamodharan,Podaturpet Post,Pallipet Taluk,Tiruvallur District – 631 208 v. The Income Tax Officer, Office Of The Income Tax Officer, Thiruvallur District, Thiruvallur
High Court · 2023 · Dismissed
Revenue
The Indian Cements Ltd.,Rep. By Its Authorized Signatory,Coromandel Towers, 93, Santhome High Road,Karpagam Avenue, R.a.puram, Chennai - 28 v. The Commissioner Of Income Tax (Tds
High Court · 2023 · Dismissed
Revenue
Milestone Systems A/S v. Deputy Commissioner Of Income Tax Circle Int Tax 2(2) (1) Delhi
High Court · 2023 · Other
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Blackstone Capital Partners (Singapore) Vi Fdi Three Pte. Ltd v. The Assistant Commissioner Of Income Tax, Circle International Taxation 1(1)(2), New Delhi
High Court · 2023 · Other
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Openwave Mobility Inc v. Deputy Commissioner Of Income Tax & Anr
High Court · 2023 · Other
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Wp(C)/9919/2019 Of Sibi Joy, v. Income-Tax Officer (Tds)
High Court · 2023 · Dismissed
Revenue
India Ltd.,Tech Park Private Ltd.,Chi Sez It Parkcoimbatore Tamil Nadu-641 035Pan Aadck0511Grepresented By Its Authorised Signatory v. Deputy Commissioner Of Income Taxtds Circle1510 Mayflower Midcity, Trichy Roadcoimbatore – 641 018
High Court · 2022 · Other
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Agricultural Cooperative Credit Society Rep. Through Its Secretary Sholingur Main Road, Neelakandarayapuram Village Neelakandarayapuram v. The Income Tax Officer
High Court · 2022 · Allowed
Assessee
Erode District v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Deepak Kapoor v. Principal Commissioner Of Income Tax-2, New Delhi & Ors
High Court · 2022 · Allowed
Assessee
J.j.131, Kadambathur Primary Agriculturalco-Operative Credit Society Ltd.,Rep. By Its Secretary R.ganesan,Kadambathur Village & Post,Thiruvallur Taluk, Thiruvallur District - 631 203 v. The Income Tax Officer, Office Of The Income Tax Officer, Thiruvallur District, Thiruvallur
High Court · 2022 · Dismissed
Revenue
Wp/17136/2022 Of S.n.299, Molasi Primary Agricultural v. The Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Wp/17848/2022 Of Sri Rajagopalan Venkataraman v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
M/S National Construction Co. Thru Partner v. Jt. Commr. Of Income Tax Jcit (Osd) Circle-Gandhidham
High Court · 2022 · Allowed
Assessee
National Construction Co v. Oral Judgment
High Court · 2022 · Other
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Wp(C)/23945/2022 Of The Marthoma Church Educational Society v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. Future First Info. Services Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Facilitate Analysis v. Commissioner Of Income Tax-I,New Deln]V Conclusion45
High Court · 2022 · Other
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Ge Energy Parts Inc v. Assistant Commissioner Of Income Tax & Ors
High Court · 2022 · Other
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Ge Energy Parts Inc v. Assistant Commissioner Of Income Tax & Ors
High Court · 2022 · Other
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M/S Esl Steel Limited (Earlier Known As Electrosteel Steels Limited) Through Its Deputy General Manager (Accounts), Rajesh Kumar Pandey v. Principal Chief Commissioner Of Income Tax (Tds), Ranchi
High Court · 2022 · Other
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Coursera Inc v. Income Tax Officer Tds 1(2)(1) & Ors
High Court · 2021 · Other
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Cotecna Inspection Sa v. Income Tax Officer Ward International Tax 1 2 1 & Anr
High Court · 2021 · Other
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Galderma Pharma Sa v. Income Tax Officer
High Court · 2021 · Other
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Alcatel Lucent International v. Income Tax Officer Tds Ward - 1(1)(1),International Taxation
High Court · 2021 · Other
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Wp/226864/2020 Of M/S J L Tapadiya v. Income Tax Officer And Ors
High Court · 2021 · Other
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M/S. Reuters India Pvt. Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2021 · Other
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Deccan Holdings B V Through Mr.deepak Chopra, Advocate v. Income Tax Officer & Anr
High Court · 2021 · Other
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Perfetti Van Melle Holding B V v. Commissioner Of Income Tax Ii
High Court · 2021 · Other
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Ita/16/2018 Of Brahmos Aerospace Thiruvananthapuram Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/15/2018 Of Brahmos Aerospace Thiruvananthapuram Ltd v. The Assitant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/17/2018 Of Brahmos Aerospace Thiruvananthapuram Ltd., v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Cloudtail India Private Limited v. The Commissioner Of
High Court · 2021 · Other
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Ita/493/2014 Of Csir - National Aerospace Laboratories v. The Asst. Commissioner Of Income-Tax (Tds)
High Court · 2021 · Other
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Central Food Technologicalresearch Institute.krs Road, Mysore-570020Rep. By Its Administrative Officersmi. Mallika P. Kumar_Aged About 53 Years.d/O Sri v. Rajagopal
High Court · 2021 · Other
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+ W.p.(C) 6184/2021 & C.m.nos.19584-19586/2021 Hero Wind Energy Private Limited v. Versus
High Court · 2021 · Other
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+ W.p.(C) 6184/2021 & C.m.nos.19584-19586/2021 Hero Wind Energy Private Limited v. Versus
High Court · 2021 · Other
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Concentrix Services Netherlands B.v v. Income Tax Officer (Tds) And Anr
High Court · 2021 · Other
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Concentrix Services Netherlands B.v v. Income Tax Officer (Tds) And Anr
High Court · 2021 · Other
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Wp/6570/2021 Of M/S Alliance Beverly Constructions Pvt Ltd v. Deputy / Assistant Commissioner Of Income Tax - Tds
High Court · 2021 · Other
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+ W.p. (C) 8524/2020 & Cm Appl.27471 /2020 Camions Logistics Solutions Private Limited v. Joint Commissioner Of Income Tax, Osd, Tds Circle-73-1, New Delhi & Anr
High Court · 2020 · Allowed
Assessee
India Pvt. Ltd v. Commissioner Of Income Tax (Tds)-1, New Delhi & Anr
High Court · 2020 · Allowed
Assessee
British Airways Plc … Through: Mr.vishal Kalra, Advocate v. Income Tax Officer & Ors
High Court · 2020 · Allowed
Assessee
Link Quest Technologies Limited v. The Commissioner Of Income Tax Tds Delhi I New Delhi & Anr
High Court · 2020 · Other
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Manpowergroup Services India Pvt. Ltd v. Commissioner Of Income Tax (Tds)-1 New Delhi & Anr
High Court · 2020 · Other
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Camions Logistics Solutions Private Limited v. Joint Commissioner Of Income Tax Osd
High Court · 2020 · Allowed
Assessee
Ericsson India Private Limited v. Additional Commissioner Of Income Tax, Special Range-3, New Delhi & Anr
High Court · 2020 · Other
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Ericsson India Private Limited v. Additional Commissioner Of Income Tax, Special Range-3, New Delhi & Anr
High Court · 2020 · Other
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Ericsson India Private Limited v. Additional Commissioner Of Income Tax, Special Range-3, New Delhi & Anr
High Court · 2020 · Other
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Division Bench v. Respondents :Deputy Commissioner Of Income Tax (Tds) & Others
High Court · 2020 · Allowed
Assessee
Ge Hydro France (Formerly Known As Alstomhydro France v. Income Tax Officer, Tds Ward 1(3)(2), Internationaltaxation & Ors
High Court · 2020 · Other
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Uday S. Jagtap v. Chabildas Agarwal, 357 Itr 357.Thus,According To Him, This Petition Be Dismissed, Leaving It Open To Thepetitioner To Avail Of The Efficacious Alternative Remedy Availableunder The Act
High Court · 2019 · Allowed
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Lufthansa Cargo Ag v. Deputy Commissioner Of Income Tax And Anr
High Court · 2019 · Other
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Wp/2640/2019 Of Aegis Customer Support Services Pvt. Ltd. v. Income Tax Officer, Ward 6 (1) (1) And 2 Others
High Court · 2019 · Other
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Maple Logistics Private Limited &Anr v. Principal Chief Commissioner Of Income Tax & Ors
High Court · 2019 · Other
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Wp/2145/2019 Of Vodafone Idea Limited v. Deputy Commissioner Of Income Tax,Cpc Bangalore And 6 Ors
High Court · 2019 · Allowed
Assessee
Wp/2172/2019 Of Vodafone Idea Limited v. Deputy Commissioner Of Income Tax,Cpc Bangalore And 6 Ors
High Court · 2019 · Allowed
Assessee
Mr. Raghvendra Singh, Learned Senior Standing Counsel, On Instructions,States That The Present Petition May Be Disposed Of In Terms Of The Order Dated06.09.2019 Passed By This Court In W.p.(C) 9389/20 v. Deputy Commissioner Of Income Tax & Ors
High Court · 2019 · Other
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Manpowergroup Services India Pvt. Ltd v. Commissioner Of Income Tax (Tds)-1, N.delhi & Anr
High Court · 2019 · Other
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Jiangdong Fittings Equipment Co Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Tlg India Private Limited v. Deputy Commissioner Of Income Tax(Tds)-2(3) & Ors
High Court · 2019 · Allowed
Assessee
Indostar Capital v. Asst. Commissioner Of Income Tax,(International Taxation) 2(2)(1) & Ors
High Court · 2019 · Other
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Wp/14710/2018 Of Mangesh D. Ganore v. The Principal Commissioner Of Income Tax - 1, Nashik And Ors.
High Court · 2019 · Other
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Wp/14709/2018 Of Umesh D. Ganore v. The Principal Commissioner Of Income Tax - 1, Nashik And Ors.
High Court · 2019 · Other
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Bhikubhai Balabhai v. Income Tax Officer-Tds-1 Surat And Anr. Reported In 2017(2) Glh 554 By Relying On A Decision Of The Apex Court In The Case Of Commissioner Of
High Court · 2019 · Other
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Since The Prayer Of The Petitioners In All The Petitions Is The Same, We Reproduce Prayer From Special Civil Application No. 19272 Of 2018 Hereinbelow, For The Sake Of Convenience And Brevity v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
Since The Prayer Of The Petitioners In All The Petitions Is The Same, We Reproduce Prayer From Special Civil Application No. 19272 Of 2018 Hereinbelow, For The Sake Of Convenience And Brevity v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
Since The Prayer Of The Petitioners In All The Petitions Is The Same, We Reproduce Prayer From Special Civil Application No. 19272 Of 2018 Hereinbelow, For The Sake Of Convenience And Brevity v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application No.17944 Of 2015 Remained As Good Law And Holds The Field And Squarely Applicable To The Facts Of The Present Case
High Court · 2018 · Allowed
Assessee
Iapl/225/2017 Of Union Bank Of India Ada Branch Jaipur House Agra v. The Additional Commissioner Of Income Tax Tds Kanpur
High Court · 2018 · Dismissed
Revenue
The Commissioner Of Income Tax-1,Mumbai, R.no.330, Aayakar Bhavan,M.k. Road, Mumbai-400 020 v. M/S Dedicated Healthcare Services (Tpa) India Pvt. Ltd., Kambatabuilding, 3[Rd] Floor, East Wing,42, Maharishi Karve Road,Mumbai – 400 020
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax-1,Mumbai, R.no.330, Aayakar Bhavan,M.k. Road, Mumbai-400 020 v. M/S Dedicated Healthcare Services (Tpa) India Pvt. Ltd., Kambatabuilding, 3[Rd] Floor, East Wing,42, Maharishi Karve Road,Mumbai – 400 020
High Court · 2018 · Dismissed
Assessee
Opj Trading Private Limited v. Income Tax Officer Tds 2
High Court · 2018 · Dismissed
Revenue
M/S. M. R. Shah Logistrics Private Limited v. Deputy Commissioner Of Income-Tax Central Circle-1(2
High Court · 2018 · Allowed
Assessee
Wp/625/2018 Of The South Indian Education Society v. Deputy Commissioner Income Tax (Tds, Circle 2(2) And Anr.
High Court · 2018 · Other
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Vodafone India Limited v. Deputy Commissioner Of Income-Tax
High Court · 2018 · Other
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M/S Tata Teleservices (Maharashtra) Limited v. The Deputy Commissioner Of Income
High Court · 2018 · Other
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Wp/2685/2017 Of Vodafone India Limited v. Deputy Commissioner Of Income-Tax (Tds) 2 (3) And Anr
High Court · 2018 · Other
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Mr. S. Ganesh, Sr. Advocate With Mr v. Authority For Advance Rulings (Income Tax) & Ors
High Court · 2017 · Other
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M/S. Randstad India Pvt. Ltd., Rep. By Its Director, Mr. Viswanath Pudukkod v. The Deputy Commissioner Of Income Tax, Large Tax Payer Unit-1, 7Th Floor, Wanaparthy Block, 121, Mahatma Gandhi Road, Chennai - 600 006
High Court · 2017 · Other
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Commissioner Of Income Tax (Tds), Ncrb, Status Circle, Jaipur v. Jaipur Development Authority, Jln Marg, Jaipur
High Court · 2017 · Allowed
Revenue
The Director Of Income-Tax (International Taxation), Hyderabad v. $ M/S. Vanenberg Facilities Bv
High Court · 2017 · Allowed
Revenue
The Director Of Income-Tax (International Taxation), Hyderabad v. $ M/S. Vanenberg Facilities Bv
High Court · 2017 · Allowed
Revenue
The Director Of Income-Tax (International Taxation), Hyderabad v. $ M/S. Vanenberg Facilities Bv
High Court · 2017 · Allowed
Revenue
National Petroleum Construction Company v. Deputy Commissioner Of Income Tax, Circle -2(2)(2), International Taxation, New Delhi & Anr
High Court · 2017 · Dismissed
Revenue
The Commissioner Of Income-Tax (Exemptions), Hyderabad … v. ? Cases Referred
High Court · 2017 · Dismissed
Assessee
M/S Gopal Cotton Industries Pvt. Ltd v. The Commissioner Of Income Tax, Rohtak
High Court · 2017 · Other
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Ita/73/2016 Of Commissioner Of Income Tax -1 Chandigarh v. M/S Punjab Infrastructure Dev Board Chandigarh
High Court · 2016 · Allowed
Revenue
Groupon Holdings B.v v. Deputy Commissioner Of Income Tax & Ors
High Court · 2016 · Other
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Technip Singapore Pte Ltd v. Director Of Income Tax & Anr
High Court · 2016 · Allowed
Assessee
Pgs Geophysical As v. Additioanal Director Of Income Tax
High Court · 2016 · Other
—
Cwjc/4737/2015 Of M/S Bihar Industrial Area Development Authority v. The Assistant Commissioner Of Income Tax (Tds), Circle, Patna
High Court · 2015 · Allowed
Assessee
National Insurance Co. Ltd., Regd. Office At 3Rd Middleton Street, Kolkata-700071 Through Its Deputy Manager Posted At Its Patna Regional Office, Sone Bhawan, 4Th Floor, Birchand Patel Marg, R-Block, v. Union Of India Through Finance Secretary Deptt. Of Finance, New Delhi
High Court · 2015 · Allowed
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St. Stephens Hospital Society v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Dharamshila Cancer Foundation And Research Centre v. The Commissioner Of Income Tax (Tds) & Anr
High Court · 2014 · Allowed
Assessee
Vodafone Cellular Limited 1045-1046, Avinashi Road, Coimbatore 641 018, Tamil Nadu v. The Commissioner Of Income Tax (Appeals) Ii 63-A, Race Course Road, Coimbatore. 2.The Deputy Commissioner Of Income Tax Tds Circle, 46, 63, Race Course Road Coimbatore
High Court · 2014 · Allowed
Assessee
Ita/819/2007 Of The Commissioner Of Income Tax v. M/S Elsamex- Tws-Snc Jc
High Court · 2014 · Allowed
Revenue
Zaheer Mauritius v. Director Of Income Tax (International Taxation)-Ii
High Court · 2014 · Allowed
Assessee
Indus Towers Ltd.… v. Cit & Ors.…
High Court · 2014 · Allowed
Assessee
Wp/21358/2013 Of Madhya Pradesh State Civil Supplies Corporation Ltd. Bhopal v. Commissioner, Of Income Tax (Tds)
High Court · 2014 · Other
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Director Of Income Tax And Another ……… v. Saipem Uk Limited
High Court · 2013 · Dismissed
Assessee
Of Income Tax Under Section 10(26) Of The Act.section 10(26) Of The Act Excludes Income From Any Source In The Specified Area To Member Of A Scheduled Tribe Defined Under Article 366(25), Residing In v. Union Of India And Others, (2010) 2 Glr 367.Learned Counsel For The Revenue Does Not Dispute That The Full Bench View Supports The Claim Of The Petitioner. His Only Contention Is That The Said View Is
High Court · 2013 · Other
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P.a. To Judge v. Chitambaresh, J
High Court · 2013 · Other
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This Petition Seeks Quashing Orders Dated 18.1.2013 And 5.2.2013 (Annexures-N And O) And Direction Against Deduction Of Income Tax At Source In View Of Full Bench Judgment Of This Court In The Case Of v. Union Of India And Ors. (2010) 2 Glr 367
High Court · 2013 · Allowed
Revenue
Dsl Enterprises Private Limited v. Mrs.n.c.chandratre, Income Tax Officer, Tds-I, Nasik & Ors
High Court · 2013 · Other
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Commissioner Of Income Tax (Tds), Chandigarh v. M/S Parle Biscuits Pvt. Ltd
High Court · 2013 · Dismissed
Assessee
Wp(C)/30034/2009 Of Kerala State Nirmiti Kendra, v. The Commissioner Of Income Tax & Others
High Court · 2012 · Other
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Director Of Income Tax-Ii Through v. Ohm Limited
High Court · 2012 · Allowed
Revenue
Salary Of The Petitioner In View Of Provisions Of Section 10(26) Of The Income Tax Act, 1961 (The Act) And The Decision Of This Court In Pradip Kr. Taye And Ors v. Union Of India And Ors., 2010(2) Glr 367
High Court · 2012 · Other
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Wp/1960/2012 Of Vedanta Foundation. v. Income-Tax Officer (O.s.d.) Tds-3 (1) And 2 Ors.
High Court · 2012 · Other
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Gment_ v. Cit , After Which The Scope Of Section 194C Of The Act Has Been Enlarged By The Finance Act, 1995 _W.e.f_ 1[St] July 1995. The Said Section Provides That Any Person Responsible For
High Court · 2012 · Dismissed
Revenue
Samanvaya Seva Trust, (Through Its Secretary Sh. Naya Mitra Sharma), Samanvaya Kuteer, Saptsarovar, Haridwar v. The Commissioner Of Income Tax (Tds), 110/25-26, 80-Ft Road, Kanpur (U.p.). Road, Kanpur (U.p
High Court · 2012 · Allowed
Assessee
Honourable Mr.justice v. M. Sahai
High Court · 2012 · Dismissed
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Honourable Mr.justice v. M. Sahai
High Court · 2012 · Dismissed
—
Honourable Mr.justice v. M. Sahai
High Court · 2012 · Dismissed
—
Honourable Mr.justice v. M. Sahai
High Court · 2012 · Dismissed
—
Sri Saurabh Kumar Rai S/O Sri Virendra Kumar Rai Resident Of M.g. Road, Ps Sadar Distt- Bhagalpur At Present Posted As Assistant Director Of Income Tax (Investigation), Bhagalpur v. The State Of Bihar
High Court · 2012 · Allowed
Revenue
Management Committee (Cfh Scheme) Paradeep Port Administrative Building, Paradeep, Jagatsinghpur, Represented By Its Secretary, Sri Susanta Kumar Mishra, S/O. Nakula Kumar Mishra … Petitioner v. Income Tax Officer (Tds), Cuttack, And Others
High Court · 2012 · Other
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Itxa/343/2011 Of The Commissioner Of Income Tax-18,Mumbai. v. M/S. Jewel Of India, Mumbai.
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Expeditors International (India) Pvt. Ltd
High Court · 2011 · Dismissed
Assessee
General Electric Company & Anr v. Deputy Director Of Income-Tax. . . .Respondents Circle 1 (2), New Delhi & Others Through:mr. Mohan Parasaran, A.s.g. With Mr. Sanjeev Sabharwarl, Sr. Standing Counsel, Mr. Soheb Horrain, Mr. Alok P. K
High Court · 2011 · Allowed
Assessee
Itxa/774/2009 Of The Commissioner Of Income-Tax-Tds v. M/S Makan Investment And Tradig Co Ltd
High Court · 2011 · Dismissed
Assessee
Areva T&D, Sa v. The Asst. Director Of Income Tax & Ors
High Court · 2011 · Dismissed
Revenue
Ms.premlatabansal,Sr.advocatewithmr.deepakanand, Advocate v. Cargill Globaltrading Pvt. Ltd
High Court · 2011 · Allowed
—
Ita/1742/2009 Of Vodafone Essar Cellular Limited v. The Assistant Commissioner Of Income Tax
High Court · 2010 · Other
—
Dedicated Health Care Services Tpa(India) Pvt. Ltd. And Others v. Assistant Commissioner Of Income Tax Andothers
High Court · 2010 · Other
—
Larsen & Toubro Ltd. & Anr v. The Assistant Commissioner Of Income Tax (Tds) 2(1) & Ors
High Court · 2010 · Other
—
Appellant v. Commissioner Of Income Tax
High Court · 2010 · Other
—
Appellant v. Idea Cellular Ltd
High Court · 2010 · Other
—
Wp(C)/6899/2009 Of M/S.infoparks, Kerala v. The Dy.commissioner Of Income Tax (Tds)
High Court · 2009 · Dismissed
Revenue
District-Patna v. The Commissioner Of Income Tax (Tds
High Court · 2009 · Allowed
Assessee
Available Under Section 120 Of The Income Tax Act, Empoweredthe 2[Nd] Respondent To Exercise His Powers Which Is Permissible Inlaw v. It Is True That The 1[St] Respondent Is The Assessing Officer.but, When The Notification Is Issued By The Central Board Of Directtaxes Conferring The Power In Relation To Issuance Of Certificate
High Court · 2009 · Allowed
Revenue
Op/2131/2003 Of The Kerala Toddy Workes Welfare Fund v. The Commissioner Of Income Tax
High Court · 2008 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Tds Range 1, Mumbai
High Court · 2004 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Tds Range 1(1), Mumbai
High Court · 2004 · Other
—
The Main Contention Of The Learned Counsel For The v. On A Bare Reading Of The Aforesaid Judgment, It Is
High Court · 2003 · Dismissed
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