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5 results for “TDS”+ Section 4clear

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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

4) The person responsible for making the payment referred to in subsection (1) may, at the time of making any deduction, increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or failure to deduct during the financial year”. 7 From a plain reading

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

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

4. Similarly, the question No. (ii), reproduced hereinabove is also not a substantial question of law for the reason that whether or not the 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

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