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2 results for “TDS”+ Section 87clear

Sorted by relevance

Delhi1,285Mumbai1,277Bangalore513Chennai314Kolkata306Hyderabad197Ahmedabad164Indore162Jaipur126Karnataka117Chandigarh72Cochin66Raipur50Pune48Rajkot43Lucknow33Surat30Visakhapatnam27Jodhpur26Cuttack24Guwahati20Nagpur19Ranchi18Kerala17Agra15Telangana10Amritsar9Dehradun8Patna6SC6Allahabad6Varanasi5Jabalpur2Panaji2Calcutta2Punjab & Haryana1

Key Topics

Section 260A2Section 94(7)2Section 682Section 133(6)2

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

TDS which has been deducted by the assessee has not been disputed by the department which will go to indicate their statutory compliance. Further, reliance was placed on the decision in Nipun Builders and Developers by the Assessing Officer was unsustainable as it is an admitted fact that the notices under Section 133(6) were duly served on the companies

JET AGE SECURITIES PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX, KOLKATA-III

In the result, the appeal filed by the assessee is allowed and the

ITA/79/2010HC Calcutta15 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 260ASection 94(7)

Section 94(7)(b) of the Act, had expired before the amendment was made by Finance (No. 2) Act, 2004 in respect of the units of mutual fund under consideration except in the case of units of M/s. Reliance Vision Fund in which the assessee incurred loss of Rs. 16,53,820/- and the dividend received