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3 results for “TDS”+ Section 11(3)clear

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Key Topics

Section 194A5Section 1543Section 260A3TDS3Section 2442Deduction2Addition to Income2

PR.COMM.OF INCOME TAX vs. M/S THE JAMMU AND KASHMIR BANK LTD.

The appeals are dismissed

ITA/6/2017HC J&K13 Jul 2023

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE JAVED IQBAL WANI

Section 194ASection 194A(3)(f)Section 260ASection 40

TDS), Kanpur vs. Canara Bank, (2018) 9 SCC 322. 11 In the aforesaid case, the Apex Court was dealing with New Okhla Industrial Development Authority [‘NOIDA’], constituted by a Notification dated 17.04.1976 issued under Section 3

THE COMMISSIONER OF INCOME TAX vs. THE JAMMU AND KASHMIR BANK LTD.

ITA/10/2016HC J&K14 Jul 2023

HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE PUNEET GUPTA

Bench:
Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 260A

Section 201(1A) of the Act was passed by the Assessing Authority for the Assessment year 2009-10 creating a demand of Rs.2,11,19,843/-. 3. On appeal by the assessee, the Commissioner of Income Tax (Appeals) [‘CIT(A)’] deleted the addition made by the Assessing Officer by holding that no tax was required to be deducted

J AND K BANK LTD.RAIL HEAD COMPLEX JAMMU vs. JT.COMMISSIONER INCOME TAX

ITA/10/2009HC J&K14 Aug 2025

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE SANJAY PARIHAR

Section 154Section 2Section 244Section 260

11 2 ITA No. 10/2009 2. Having heard learned counsel for the parties and perused material on record, we are of the considered opinion that the question No. (i), formulated by this Court, is in no manner a substantial question of law arising out of the appeal preferred by the assessee. The payment of interest on refund is governed