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4 results for “TDS”+ Section 3(1)(b)clear

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Key Topics

Section 194A5Section 1944TDS4Section 260A3Addition 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

1. These two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘the Act’] are directed against a common order dated 28.02.2017 passed by the Income Tax Appellate Tribunal, Circuit Bench at Jalandhar [‘ITAT’] in ITA No. 74(Asr)/2015 for the assessment year 2010-11 and ITA No. 137 (Asr)//2015 for the assessment

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-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)(iii)(f) of the Act, the assessee is required to apply

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

B-2 3rd Floor Bahu Plaza South Block Gandhi Nagar, Jammu Through Birinder Singh Mohindru, age 39 (Manager Legal and Regulatory) S/o Sh. Kulwant Singh Mohindru R/o H.No. 1193 Sunny Enclave Sector 125, Greater Mohali, Punjab ….Petitioner(s)/Appellant(s) Through :- Mr. Pranav Kohli, Sr. Advocate with Mr. Farhan Mirza, Advocate, Mr. Muddassir Zubair, Advocate & 3 ITA No. 43/2013

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

B-2 3rd Floor Bahu Plaza South Block Gandhi Nagar, Jammu Through Birinder Singh Mohindru, age 39 (Manager Legal and Regulatory) S/o Sh. Kulwant Singh Mohindru R/o H.No. 1193 Sunny Enclave Sector 125, Greater Mohali, Punjab ….Petitioner(s)/Appellant(s) Through :- Mr. Pranav Kohli, Sr. Advocate with Mr. Farhan Mirza, Advocate, Mr. Muddassir Zubair, Advocate & 3 ITA No. 43/2013