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Section 318 Section 206C12 TDS8 Section 2447 Section 2(13)6 Section 66 Addition to Income6 Section 1432 Section 1542

PR. COMMISSIONER OF INCOME TAX, SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT CO OPERATIVE SOCIETY LTD DARLAGHAT THROUGH PRESIDENT

ITA/5/2020HC Himachal Pradesh10 Sept 2020

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

For Appellant: Mr. Vinay Kuthiala, Sr. Advocate

Section 143Section 154Section 244Section 244A

TDS of Rs. 45,73,528 and tax paid after original assessment of Rs. 1,71,00,320. The Department contends that the works “any amount” will not include the interest which accrued to the respondent for not refunding Rs. 45,73,528 for 57 months. We see no merit in this argument. The interest component will partake the character

PR. COMMISSIONER OF INCOME TAX, SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT CO OPERATIVE SOCIETY LTD DARLAGHAT THROUGH PRESIDENT

PR. COMMISSIONER OF INCOME TAX SHIMLA vs. M/S AMBUJA DARLA KASHLOG MANGOO

PR. COMMISSIONER OF INCOME TAX, SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT CO OPERATIVE SOCIETY LTD DARLAGHAT THROUGH PRESIDENT

PR. COMMISSIONER OF INCOME TAX SHIMLA vs. M/S AMBUJA DARLA KASHLOG MANGOO

ASSTT.EXCISE TAXATION COMMISSONER vs. INCOME TAX OFFICER (TDS) PALAMPUR

ASSTT.EXCICETAXATION COMMISSIONER NAHAN vs. THE INCOME TAX OFFICER

ASSTT. EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS)

ASSTT.EXCISE TAXATION COMMISSIONER vs. ASSTT.COMMISSIONER OF INCOME TAX

ASST.EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS) PALAMPUR

ASSTT.EXCISE AND TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS) PALAMPUR