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5 results for “TDS”+ Section 16clear

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Key Topics

Section 194A5TDS5Section 1944Section 1543Section 260A3Section 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 and Another vs Canara Bank. In that case, the issue pertained to the applicability of the notification dated 22 October 1970 in relation to payments made by Canara Bank to the New Okhla Industrial Development Authority, an authority constituted under Section 3 of the Uttar Pradesh Industrial Area Development Act 1976. The Bank had not deducted

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

ITA/10/2016HC J&K
14 Jul 2023

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

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

TDS in terms of Notification No.3489 dated 22.10.1970 issued by the Central Government under Section 194A(3)(iii)(f) of the Act. 15. That being the clear position emerging from the discussion made hereinabove, the orders passed by the CITA (A) and ITAT Amritsar Bench cannot be held to be bad in law and, therefore, upheld, though for slightly different

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

TDS certificates submitted by the appellant-assessee were defective, calling for rectification is again a question of fact to be determined on the basis of material on record and the circulars governing the subject. 5. From reading of the impugned order, whereby the ITAT has upheld the order of CIT(A) passed in terms of Section

M/S BHARTI AIRTEL LTD. vs. INCOME TAX OFFICER

ITA/45/2013HC J&K03 Apr 2024

Bench: HON'BLE MR. JUSTICE TASHI RABSTAN,HON'BLE MR. JUSTICE PUNEET GUPTA

Section 194

TDS) Aayakar Bhawan, Rail Head Complex, Jammu ….Respondent(s) Through :- Mr. Suraj Singh Wazir, Advocate ORDER 03.04.2024 1. These appeals (five in number) have been filed by the appellant against the common order dated 22.04.2013 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, praying for setting aside the same, whereby the ITAT has held that the distributor

M/S BHARTI AIRTEL LTD. vs. INCOME TAX OFFICER

ITA/43/2013HC J&K03 Apr 2024

Bench: HON'BLE MR. JUSTICE TASHI RABSTAN,HON'BLE MR. JUSTICE PUNEET GUPTA

Section 194

TDS) Aayakar Bhawan, Rail Head Complex, Jammu ….Respondent(s) Through :- Mr. Suraj Singh Wazir, Advocate ORDER 03.04.2024 1. These appeals (five in number) have been filed by the appellant against the common order dated 22.04.2013 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, praying for setting aside the same, whereby the ITAT has held that the distributor