Search: TDS | BharatTax

4 results for “TDS”+ Section 199(2)clear

Sorted by relevance

Key Topics

Section 105 Section 2635 Section 69C5 Section 143(1)4 Section 2053 Section 115B3 TDS3 Section 1992 Section 143(3)2 Deduction

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

ITA 790/COCH/2022[2011-2012]Status: DisposedITAT Cochin03 Mar 2023AY 2011-2012

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

For Appellant: Shri Deepak Padmanabhan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 143(1)Section 192Section 199Section 250

TDS credit of his deceased wife (admittedly income of the same was offered to tax in assessee’s return of income). The relevant statutory provision, namely Section 199 of the Act and Rule 37BA of the I.T. Rules, 1962 reads as follows: - “Credit for tax deducted. 199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

SUBAIDA ABDURAHIMAN,KOZHIKODE vs. ITO, WARD-1(3), CALICUT

NELLIPARAMBIL GOPALAN GANGADEVI,ERNAKULAM vs. ITO WARD 1, ALUVA