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2 results for “TDS”+ Section 154clear

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Key Topics

Section 2447Section 1432Section 1542TDS2

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 were issued in favour of the assessee. However, interest under Section 244-A of the Act was not paid in respect of some of the refunds, while in the case of some other refunds, interest was paid for a shorter period than what was claimed by the assessee. It is averred in the appeal that the interest was refused

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

ITA/23/2019
HC Himachal Pradesh
25 Nov 2019

Bench: HONOURABLE THE CHIEF JUSTICE L. NARAYANA SWAMY,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

Section 143Section 154Section 244Section 244A(2)

TDS were issued in favour of the assessee. However, interest under Section 244-A of the Act was 1 Whether the reporters of Local Papers may be allowed to see the judgment? - 2 - not paid in respect of some of the refunds, while in the case of some other refunds, interest was paid for a shorter period than what