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60 results for “TDS”+ Section 140A(3)clear

Sorted by relevance

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Key Topics

Section 244A60Section 15420TDS20Section 143(1)17Section 4016Section 14A16Section 115J12Addition to Income12Section 143(3)11Section 221(1)

ACIT CIRCLE 54(1), NEW DELHI vs. SWADESH KUMAR MISHRA, GURGAON

In the result, appeal filed by the assessee i

ITA 6043/DEL/2019[2009-10]Status: DisposedITAT Delhi11 Sept 2024AY 2009-10

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144(1)Section 145(3)Section 24Section 40Section 40A(3)

TDS or disallowance for cash payment exceeding the limit prescribed u/s 40A(3) would not automatically amount to furnishing inaccurate particulars of income or concealment of income as the incurring of the said expenditure is not in dispute. (Principal CIT v Torque Pharmaceuticals P. Ltd., 2016 SCC On Line P&H 7150; Solidity Developers Private

Showing 1–20 of 60 · Page 1 of 3

11
Disallowance11
Deduction9

COMMISSIONER OF INCOME TAX DELHI-1 vs. ALLIED STRIPS LTD

The appeals are dismissed

ITA - 791 / 2007HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:388-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

ITA - 907 / 2007HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:433-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

ITA - 462 / 2008HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:429-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

ITA - 986 / 2007HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:442-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX vs. BIOSEED RESEARCH (INDIA) PVT. LIMITED

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:390-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

C.I.T vs. INDIAN SUGAR EXIM CORPORATION LTD

The appeals are dismissed

ITA - 989 / 2008HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:440-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX DELHI I vs. CONTINENTAL PACKAGING P.LTD.

The appeals are dismissed

ITA - 829 / 2007HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:437-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX vs. CADENCE DESIGN SYSTEMS I.P.LTD.

The appeals are dismissed

ITA - 992 / 2007HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:438-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

ITA - 453 / 2008HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:431-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

ITA - 456 / 2008HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:430-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:426-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

CIT vs. OCL INDIA LTD

The appeals are dismissed

ITA - 1063 / 2007HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:439-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX DEL vs. M/S JINDAL EXPORTS LTD.

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:387-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:392-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX DELHI II vs. LEROY SOMER & CONTROLS INDIA P.LTD.

The appeals are dismissed

ITA - 407 / 2008HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:423-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

ITA - 914 / 2007HC Delhi06 Feb 2009

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:434-DB calculating the interest. He submitted further that the expression ―or otherwise‖ was wide enough to take

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

ITA/546/2008HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B signifies that in whatever manner tax is paid, it shall be taken note of in ITA Nos. 402/2005 & Others Page

COMMISSIONER OF INCOME TAX DELHI III vs. SAMTEL COLOR LTD.

The appeals are dismissed

ITA/701/2008HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B signifies that in whatever manner tax is paid, it shall be taken note of in ITA Nos. 402/2005 & Others Page

COMMISSIONER OF INCOME TAX vs. MITSUBISHI CORPORATION INDIA P

The appeals are dismissed

ITA/969/2007HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B signifies that in whatever manner tax is paid, it shall be taken note of in ITA Nos. 402/2005 & Others Page