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Section 318 Section 206C12 Section 2(13)6 Section 66 TDS6 Addition to Income6

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

The appeals are disposed of accordingly

ITA/44/2010HC Himachal Pradesh10 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

Section 2(13)Section 206CSection 3Section 6

TDS and the date on which the recipient actually paid income tax on the amount for which there has been a short fall in such deduction. 16) Therefore, before any liability is imposed on the appellant for payment of tax, it is required to be verified as to whether respective toll lessees of the Himachal Pradesh Government had in fact

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

The appeals are disposed of accordingly

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

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

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

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

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

ASSTT.EXCICETAXATION COMMISSIONER NAHAN vs. THE INCOME TAX OFFICER

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

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