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2 results for “TDS”+ Section 7(1)(b)clear

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Key Topics

Section 2447Section 1432Section 1542TDS2

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

ITA/23/2019HC Himachal Pradesh25 Nov 2019

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

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

7 - delayed refund is concerned, the Hon’ble Supreme Court in judgment cited by the learned Counsel for the respondent in case titled as Commissioner of income Tax Vs. HEG Ltd, supra, has elaborated the words ‘any amount’. It is apt to reproduce to reproduce the relevant portion of the aforesaid judgment herein:- “The next question which we are required

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

7 Hon’ble Supreme Court in Commissioner of Income Tax Vs. HEG Ltd, (2010) 324 ITR 331 (SC) has elaborated the words ‘any amount’. It is apt to reproduce the relevant portion of the aforesaid judgment herein:- “The next question which we are required to answer is-what is the meaning of the words “refund of any amount becomes