Search: TDS | BharatTax

2 results for “TDS”+ Section 801B(10)clear

Sorted by relevance

Mumbai28 Delhi8 Pune8 Ahmedabad5 Nagpur4 Jaipur3 Lucknow2 Hyderabad2 Indore2 Chennai1 Kolkata1 Bangalore1

Key Topics

Section 115J3 Section 10A3 Section 251(1)(a)2 Section 41(1)2 Section 1442 Section 402 Section 69C2 Deduction2 Depreciation2 Disallowance

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, , HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 1632/HYD/2017[2010-11]Status: DisposedITAT Hyderabad05 Aug 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Rajan Vora, C.AFor Respondent: : Shri Kumar Pranav, CIT-DR

Section 10ASection 115Section 115JSection 251(1)(a)Section 37(1)Section 41(1)

TDS was applicable on the same. However, in the present facts of the Appellant, the issue is not whether the payment for obtaining licenses of software and software maintenance would be royalty or not and whether there would be any tax required to be deducted at source. The issue here is whether the expenditure incurred would be revenue or capital

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, , HYDERABAD

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, , HYDERABAD

VK WAREHOUSING ENTERPRISES,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD