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5 results for “TDS”+ Section 3clear

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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 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

TDS-I), Chandigarh [‘the appellant’] in this appeal. 4. The substantial question of law, which is a sine quo non for maintaining an appeal under Section 260A of the Act, as proposed by the appellant, reads thus: “Whether for the purpose of obtaining exemption under Section 194A(3

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

3. The Sub-Section further provides that where any such question arises, the decision of the Chief Commissioner or the Commissioner concerned shall be final. So, the question raised would depend upon returning of a finding of fact whether the refund in the case of appellant-assessee was delayed for the reasons attributable to the assessee? This is purely

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

3 ITA No. 43/2013 c/w ITA No. 44/2013 ITA No. 45/2013 ITA No. 46/2013 ITA No. 47/2013 Mr. Vastav Sharma, Advocate V/s Income Tax Officer (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

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

3 ITA No. 43/2013 c/w ITA No. 44/2013 ITA No. 45/2013 ITA No. 46/2013 ITA No. 47/2013 Mr. Vastav Sharma, Advocate V/s Income Tax Officer (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