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3 results for “TDS”+ Section 273clear

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Key Topics

Section 2504Section 2(22)(e)4Addition to Income3Section 143(3)2Section 2632Deemed Dividend2

MESERS G.G CONTINEENTAL TRADES PVT.LTD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-I, BATHINDA

In the result, the appeals of the assessee bearing ITA No

ITA 189/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Jul 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

section 2(22)(e).As a result of globalization during the recent past, various giantinfrastructure projects have sprung up and many are in the pipeline. Multi-various activities are involved in promoting these giant projects. All theseactivities collectively strive to complete the projects. Each activity isdistinct in character. For each activity, different kinds of commercialagreements and technical agreements are required

MEASAGE G. G OILS & FATS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA

In the result, the appeals of the assessee bearing ITA No

ITA 513/ASR/2019[2016-17]Status: DisposedITAT Amritsar11 Jul 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

section 2(22)(e).As a result of globalization during the recent past, various giantinfrastructure projects have sprung up and many are in the pipeline. Multi-various activities are involved in promoting these giant projects. All theseactivities collectively strive to complete the projects. Each activity isdistinct in character. For each activity, different kinds of commercialagreements and technical agreements are required

M/S TORRENT ROOFING SYSTEM,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

In the result, the appeal of the assesse is allowed for statistical

ITA 84/ASR/2023[2014-15]Status: DisposedITAT Amritsar12 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143Section 263Section 40(1)(ia)

section 143(3)/263 of Income Tax Act. It is held by various courts that an order is not erroneous if it is not a case of “no inquiry” If an order is passed after making inquiry on an issue and after having examined the replies of the Assessee with due application of mind, it is not the case where