What is Sodex SVC India (P) Ltd. v. DCIT (TDS) 2(2) authority for?

A statutory provision is not construed to have retrospective operation unless such a construction is explicitly stated in the Act or arises by necessary and distinct implication.

How many judgments cite Sodex SVC India (P) Ltd. v. DCIT (TDS) 2(2)?

86 judgments on BharatTax cite Sodex SVC India (P) Ltd. v. DCIT (TDS) 2(2) (92 Taxmann.com 260), spanning 2019 to 2024.

Which sections of the Income Tax Act does Sodex SVC India (P) Ltd. v. DCIT (TDS) 2(2) come up under?

It is most often cited in judgments turning on Section 153, Section 194C, Section 194I, Section 194J, Section 200, Section 201.

Sodex SVC India (P) Ltd. v. DCIT (TDS) 2(2) (92 Taxmann.com 260)

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 507/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)

Section 10Section 133ASection 192Section 201Section 201(1)

…ration unless such a construction appears very clearly in the terms of the Act, or arises by necessary and distinct implication. 6.2.10. This view is supported by following decisions: • Hon’ble ITAT Mumbai in case of Sodexo SVC India Pvt.Ltd reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by apply…

Bank of India (Sangli Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 146/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Sodex SVC India (P) Ltd. v. DCIT (TDS) 2(2)

What is Sodex SVC India (P) Ltd. v. DCIT (TDS) 2(2) authority for?

Also referred to as

Sections most often in play

Judgments citing Sodex SVC India (P) Ltd. v. DCIT (TDS) 2(2)

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

Bank of India (Sangli Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India, (Vite Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Shahuwadi Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Kurundwad Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India, (Vishrambag Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Porle Tarf Thane Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Rukadi Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India, (Atpadi Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Ichalkaranji Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India, (Amrutnagar Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Kasba Bawada Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Kawathe Mahankal Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Kolhapur Main Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Chuye Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India ( Kharsundi Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Miraj Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Miraj Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India (Jaysingpur Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

Bank of India, (Jaysingpur Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur