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3 results for “TDS”+ Section 35clear

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Key Topics

Section 1546Section 1994Section 402Section 260A2Section 143(1)2Section 682Section 133(6)2TDS2Addition to Income2

DEYS MEDICAL (U.P.) PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA

ITAT/160/2024HC Calcutta18 Feb 2026

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 40

35,07,509, which falls under the ambit of Section 194C or other applicable provisions of the said Act. It is submitted that these payments cannot be treated as mere reimbursements because they were calculated as percentages of the appellant’s turnover without an exact or direct correlation to the actual expenses incurred by the payee companies. 16. The revenue

SMT. CHETNA JAIN vs. COMMISSIONER OF INCOME TAX

The appeal is allowed and the order passed

ITAT/431/2016HC Calcutta20 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Ananda Sen, Adv. ….For Appellant. Mr. Smarajit Roychowdhury, Adv. …For Respondent

Section 143(1)
Section 154
Section 199
Section 203
Section 260A

TDS from the tax payable by her for the assessment year 2005-06. The appellate authority by order dated 18th November, 2013 dismissed the application on the ground that the plea raised by the assessee was beyond the scope of Section 154 of the Act. The assessee filed appeal against the said order before the learned Tribunal. The learned Tribunal

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S SREELEATHERS

Accordingly, the appeal fails and is dismissed

ITAT/18/2022HC Calcutta14 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 133(6)Section 142(2)Section 143Section 143(3)Section 260ASection 68

35,310/-. The case was selected for scrutiny and notice under Section 143 (2) was issued and thereafter notice under Section 142(2) was issued and the case was discussed with the authorized representative of the assessee. The assessee is a firm involved in the business of trading/ retailing of footwear and other leather and non- leather accessories. The Assessing