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29 results for “TDS”+ Section 14A(2)clear

Sorted by relevance

Mumbai1,085Delhi594Chennai495Bangalore245Kolkata239Ahmedabad108Hyderabad50Raipur38Pune36Visakhapatnam34Ranchi31Karnataka29Chandigarh23Jaipur21Indore17Lucknow15Cuttack10Surat10Rajkot9Varanasi8Amritsar8Guwahati7Calcutta5Cochin4Telangana3Panaji3Nagpur3Dehradun2Jodhpur1Punjab & Haryana1

Key Topics

Section 26086Section 260A10Section 14A10TDS10Section 194H9Disallowance9Section 115J8Section 407Section 2(17)7Section 10A

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

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed u/s 143(1) on 31.01.2005 and the case was selected for scrutiny and notice u/s 143(2) was issued on 14.02.2005. A questionnaire was issued on 27.04.2006 calling for certain

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Showing 1–20 of 29 · Page 1 of 2

6
Addition to Income3
Deduction2

TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed u/s 143(1) on 31.01.2005 and the case was selected for scrutiny and notice u/s 143(2) was issued on 14.02.2005. A questionnaire was issued on 27.04.2006 calling for certain

GMR INFRASTRUCTURE LIMITED vs. THE DY. COMMISSIONER OF INCOME-TAX

In the result, we do not find any merit in the appeal

ITA/1036/2017HC Karnataka06 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 132Section 139(1)Section 142(1)Section 143(1)Section 14ASection 153ASection 154Section 260Section 260A

TDS credit to the extent of Rs.8,79,156/-. An order of rectification was passed on 13.07.2010 by which refund of a sum of Rs.10,55,000/- was granted. Thereafter, a search and seizure operation under Section 132 of the Act was initiated on 11.10.2012 and a notice under Section 153A of the Act was issued

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/383/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/199/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/384/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/198/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/385/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/381/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/380/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/197/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

ITA/324/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/382/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA BANK LTD

In the result, appeal filed by the revenue fails and is

ITA/406/2018HC Karnataka27 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 14ASection 194HSection 2(17)Section 260Section 260ASection 40

14A read with Rule 8D(2) (ii) and (iii) of the Act on expenditure incurred on earning exempt income even when the assessing 4 authority rightly made disallowances as conditions for making such disallowances were satisfied and assessee failed to show flow of its own funds to those investments from which income is exempt? 3. Whether on the facts

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA BANK LTD

In the result, appeal filed by the revenue fails and is

ITA/400/2018HC Karnataka27 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 14ASection 194HSection 2(17)Section 260Section 260ASection 40

14A read with Rule 8D(2) (ii) and (iii) of the Act on expenditure incurred on earning 4 exempt income even when the assessing authority rightly made disallowances as conditions for making such disallowances were satisfied and assessee failed to show flow of its own funds to those investments from which income is exempt? 3. Whether on the facts

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA BANK LTD

In the result, appeal filed by the revenue fails and is

ITA/407/2018HC Karnataka27 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 14ASection 194HSection 2(17)Section 260Section 260ASection 40

14A read with Rule 8D(2) (ii) and (iii) of the Act on expenditure incurred on earning exempt income even when the assessing 4 authority rightly made disallowances as conditions for making such disallowances were satisfied and assessee failed to show flow of its own funds to those investments from which income is exempt? 3. Whether on the facts

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA BANK LTD

In the result, appeal filed by the revenue fails and is

ITA/403/2018HC Karnataka27 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 14ASection 194HSection 2(17)Section 260Section 260ASection 40

14A read with Rule 8D(2) (ii) and (iii) of the Act on expenditure incurred on earning exempt income even when the assessing 4 authority rightly made disallowances as conditions for making such disallowances were satisfied and assessee failed to show flow of its own funds to those investments from which income is exempt? 3. Whether on the facts

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA BANK LTD

In the result, appeal filed by the revenue fails and is

ITA/402/2018HC Karnataka27 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 14ASection 194HSection 2(17)Section 260Section 260ASection 40

14A read with Rule 8D(2) (ii) and (iii) of the Act on expenditure incurred on earning 4 exempt income even when the assessing authority rightly made disallowances as conditions for making such disallowances were satisfied and assessee failed to show flow of its own funds to those investments from which income is exempt? 3. Whether on the facts

THE COMMISSIONER OF INCOME-TAX vs. M/S. KARNATAKA BANK LTD.,

In the result, appeal filed by the revenue fails and is

ITA/404/2018HC Karnataka27 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 14ASection 194HSection 2(17)Section 260Section 260ASection 40

14A read with Rule 8D(2) (ii) and (iii) of the Act on expenditure incurred on earning 4 exempt income even when the assessing authority rightly made disallowances as conditions for making such disallowances were satisfied and assessee failed to show flow of its own funds to those investments from which income is exempt? 3. Whether on the facts

THE COMMISSIONER OF INCOME-TAX, vs. M/S CORPORATION BANK

In the result, the third substantial question of law is also answered

ITA/427/2015HC Karnataka23 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(1)Section 14A(1)Section 194HSection 260Section 260ASection 36(1)Section 36(1)(vii)Section 40a

14A(1) of the Income Tax Act read with Rule 8D? (iii) Whether on the facts and in the circumstances of the case, the Tribunal erred in holding that on the payment made towards the service charges rendered by M/s. NFS is nether commission nor brokerage which does not attract TDS under section 194H of the Income Tax Act? 2