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2 results for “section 68”+ Section 206C(6)clear

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Key Topics

Section 206C(6)2Section 206C(7)2Section 206C2Section 12A2

ITO (TDS), ROURKELA vs. PENGUIN TRADING & AGENCIES PVT. LTD., KEONJHAR

ITA 26/CTK/2018[2013-14]Status: DisposedITAT Cuttack06 Aug 2019AY 2013-14

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2013-14

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 206CSection 206C(1)Section 206C(6)Section 206C(7)

6) of Rs.65,18,020/- and interest levied u/s.206C(7) of Rs.2,57,267/- totaling to Rs.67,75,287/- of the I.T.Act, 1961. 3. The facts in brief are the assessee is engaged in the business of mining of iron ore, export of embroidered fabrics & other commodities. A TDS inspection was conducted by the Assessing Officer

ITO, BHUBANESWAR vs. ORISSA COMPUTER APPLICATION CENTRE, BHUBANESWAR

ITA 282/CTK/2015[2000-01]Status: DisposedITAT Cuttack03 Oct 2017AY 2000-01

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Sandeep Kumar Jena, ARFor Respondent: Shri Kunal Singh, CIT DR/D.K.Pradhan, DR
Section 12ASection 142(1)Section 144Section 148Section 251

6. On 12.10.1992 the estimation of construction of OCAC building has been approved by the Govt. 7. On 23.11.1993 the Govt Of Odisha accorded permission to OCAC to utilize the funds .available towards construction of the buildings, 8. On 16.10.1996 the Govt, took steps to complete the construction of the building by proving additional funds, 9. On 14.10.1996 Govt