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333 results for “TDS”+ Section 11clear

Sorted by relevance

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Key Topics

Section 260187 Section 194A(3)(v)65 TDS63 Section 19437 Section 194A(3)(viia)26 Section 194A(3)(i)26 Section 260A23 Section 201(1)18 Deduction17 Section 192

M/S CATHODIC CONTROL CO. LTD., vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

WA/2648/2015HC Karnataka26 Aug 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

11. Similarly, Section 271H was inserted with effect from 1.7.2012 providing for imposition of penalty for default in filing TDS

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are partly allowed to the aforesaid extent

WA/2652/2015HC Karnataka26 Aug 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

11. Similarly, Section 271H was inserted with effect from 1.7.2012 providing for imposition of penalty for default in filing TDS

Showing 1–20 of 333 · Page 1 of 17

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Addition to Income13

M/S PROCESS PUMPS vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

WA/2650/2015HC Karnataka26 Aug 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

11. Similarly, Section 271H was inserted with effect from 1.7.2012 providing for imposition of penalty for default in filing TDS

SRI.FATHERAJ SINGHVI, vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

WA/2663/2015HC Karnataka26 Aug 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

11. Similarly, Section 271H was inserted with effect from 1.7.2012 providing for imposition of penalty for default in filing TDS

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS PVT LTD

Appeals are partly allowed to the extent indicated

ITA/747/2009HC Karnataka09 Mar 2015

Bench: S.SUJATHA,VINEET SARAN

Section 133Section 192Section 194Section 194JSection 201(1)Section 260

TDS liability only in two circumstances i.e., (a) use of any machinery or plant or equipment (b) use of any land or building (including factory building) or land 7 appurtenant to a building (including factory building) or furniture or fittings. The Memorandum of Agreement dated 01.04.2005 entered into between the assessee Company and the MRS specifically stipulates that

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS

Appeals are partly allowed to the extent indicated

ITA/746/2009HC Karnataka09 Mar 2015

Bench: S.SUJATHA,VINEET SARAN

Section 133Section 192Section 194Section 194JSection 201(1)Section 260

TDS liability only in two circumstances i.e., (a) use of any machinery or plant or equipment (b) use of any land or building (including factory building) or land 7 appurtenant to a building (including factory building) or furniture or fittings. The Memorandum of Agreement dated 01.04.2005 entered into between the assessee Company and the MRS specifically stipulates that

THE COMMISSIONER OF INCOME TAX vs. THE NATIONAL CO-OPERATIVE BANK LTD

Appeals are dismissed

ITA/604/2015HC Karnataka21 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

11 2. THE ASST.COMMISSIONER OF INCOME-TAX (TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032 ...APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND: THE NATIONAL CO-OPERATIVE BANK LTD KORAMANGALA BRANCH, BANGALORE PAN:BLRTO 3262A ...RESPONDENT THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:08/05/2015 PASSED IN C.O.NO

THE COMMISSIONER OF INCOME TAX vs. M/S KALYANI STEELS LTD

The appeals stand dismissed

ITA/263/2013HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

TDS provisions, the payment should be examined with reference to the services for which payment is made. The nomenclature given by the assessee or HSL does not change the applicability of the provisions. Any amount credited towards fee for professional or technical services attracts the provisions of Section 194J of the Act. Taxability or otherwise of the said amount

THE COMMISSIONER OF INCOME TAX vs. M/S MUKAND LTD

The appeals stand dismissed

ITA/262/2013HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

TDS provisions, the payment should be examined with reference to the services for which payment is made. The nomenclature given by the assessee or HSL does not change the applicability of the provisions. Any amount credited towards fee for professional or technical services attracts the provisions of Section 194J of the Act. Taxability or otherwise of the said amount

THE COMMISSIONER vs. M/S MUKAND LTD

The appeals stand dismissed

ITA/208/2014HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

TDS provisions, the payment should be examined with reference to the services for which payment is made. The nomenclature given by the assessee or HSL does not change the applicability of the provisions. Any amount credited towards fee for professional or technical services attracts the provisions of Section 194J of the Act. Taxability or otherwise of the said amount

THE COMMISSIONER OF INCOME TAX vs. M/S KALYANI STEELS LTD

The appeals stand dismissed

ITA/260/2013HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

TDS provisions, the payment should be examined with reference to the services for which payment is made. The nomenclature given by the assessee or HSL does not change the applicability of the provisions. Any amount credited towards fee for professional or technical services attracts the provisions of Section 194J of the Act. Taxability or otherwise of the said amount

THE COMMISSIONER OF INCOME TAX vs. M/S KALYANI STEELS LTD

The appeals stand dismissed

ITA/289/2014HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

TDS provisions, the payment should be examined with reference to the services for which payment is made. The nomenclature given by the assessee or HSL does not change the applicability of the provisions. Any amount credited towards fee for professional or technical services attracts the provisions of Section 194J of the Act. Taxability or otherwise of the said amount

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/519/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/525/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/523/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/494/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/502/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/511/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/503/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/527/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those