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

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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 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

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

1. This appeal, by the J&K Bank, filed under Section 260-A of the Income Tax Act, 1961 [“the Act”], arises from an order dated 10.07.2009 passed by Income Tax Appellate Tribunal, Amritsar (ITAT) in ITA No. 253(Asr)/2009 (assessment year 1993-94) titled M/S J&K Bank Ltd. Vs. Joint Commissioner of Income Tax. Vide order dated

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