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3 results for “TDS”+ Section 194(3)(iii)clear

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Key Topics

Section 26318Section 1546Section 1433TDS3Revision u/s 2632

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 107/ALLD/2016[2011-12]Status: DisposedITAT Allahabad26 Jul 2022AY 2011-12

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

194 taxman 57 5. CIT vs. G.M. Mittal Stainless Steel (P) Ltd.203 ITR 255 6. Sarvana Developers vs. CIT in ITA No. 620/Bang./2011 7. Malbar Industrial Co. Ltd. vs. CIT2 43 ITR 83 8. CIT vs. Max India Limited 295 ITR 282 9. CIT vs. D.G. Gopala Gowda 254 ITR 501 10. Linde AD, Linde Engineering Division VWP No.3917/2012

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 99/ALLD/2017[2012-2013]Status: Disposed
ITAT Allahabad
26 Jul 2022
AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

194 taxman 57 5. CIT vs. G.M. Mittal Stainless Steel (P) Ltd.203 ITR 255 6. Sarvana Developers vs. CIT in ITA No. 620/Bang./2011 7. Malbar Industrial Co. Ltd. vs. CIT2 43 ITR 83 8. CIT vs. Max India Limited 295 ITR 282 9. CIT vs. D.G. Gopala Gowda 254 ITR 501 10. Linde AD, Linde Engineering Division VWP No.3917/2012

SMT. VIJAY LUXMI GUPTA (THROUGH LEGAL HEIR SHRI MUKESH GUPTA),ALLAHABAD vs. INCOME TAX OFFICER, WARD-1(4), ALLAHABAD

In the result, the appeal of the assessee is allowed

ITA 262/ALLD/2018[2011-12]Status: DisposedITAT Allahabad16 Mar 2021AY 2011-12

Bench: Shri Vijay Pal Rao

Section 143Section 154

iii) The deductor shall issue the certificate for decuction of tax at source in the name of the person in whose name credit is shown in the information relating to 7 deduction of tax referred to in sub-rule (1) and shall keep the declaration in his safe custody. (3) (i) Credit for tax deducted at source and paid