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276 results for “TDS”+ Section 15clear

Sorted by relevance

Mumbai4,131 Delhi4,065 Bangalore2,009 Chennai1,492 Kolkata984 Hyderabad594 Pune561 Ahmedabad501 Jaipur359 Indore316 Chandigarh292 Raipur278 Karnataka276 Cochin240 Nagpur236 Surat196 Patna192 Visakhapatnam177 Rajkot124 Lucknow95 Cuttack87 Amritsar72 Dehradun70 Jodhpur56 Panaji50 Ranchi45 Jabalpur44 Telangana39 Guwahati38 Allahabad33 Agra33 SC21 Kerala14 Varanasi13 Calcutta12 Himachal Pradesh8 Rajasthan5 Orissa3 Punjab & Haryana3 Uttarakhand3 J&K2 Bombay1 A.K. SIKRI ROHINTON FALI NARIMAN1 Gauhati1

Key Topics

Section 260132 Section 234E80 TDS75 Section 260A39 Section 201(1)23 Deduction20 Section 4015 Addition to Income13 Section 194A10 Section 234C

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

TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: 15 Fee for default

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

TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: 15 Fee for default

Showing 1–20 of 276 · Page 1 of 14

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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

TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: 15 Fee for default

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

TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: 15 Fee for default

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) vs APOLLO HOSPITALS INTERNATIONAL LTD. reported in (2013 (359) ITR 78) (Gujarat) has taken a similar view that the consultant doctors were not getting salary, but the payment to them was in the nature of professional fees liable to deduction under Section 194G and Section 192 of the Act had no application. 19. We are in agreement with

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) vs APOLLO HOSPITALS INTERNATIONAL LTD. reported in (2013 (359) ITR 78) (Gujarat) has taken a similar view that the consultant doctors were not getting salary, but the payment to them was in the nature of professional fees liable to deduction under Section 194G and Section 192 of the Act had no application. 19. We are in agreement with

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

Section 194J of the Act is not attracted. 14. The CBDT in the circular number 715 dated 03.08.1995 has clarified that the reimbursement cannot be deducted out of the bill amount for the purpose of TDS. The Assessing Officer’s view is against the intent of the said circular. : 18 : 15

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

Section 194J of the Act is not attracted. 14. The CBDT in the circular number 715 dated 03.08.1995 has clarified that the reimbursement cannot be deducted out of the bill amount for the purpose of TDS. The Assessing Officer’s view is against the intent of the said circular. : 18 : 15

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

Section 194J of the Act is not attracted. 14. The CBDT in the circular number 715 dated 03.08.1995 has clarified that the reimbursement cannot be deducted out of the bill amount for the purpose of TDS. The Assessing Officer’s view is against the intent of the said circular. : 18 : 15

THE COMMISSIONER vs. M/S MUKAND LTD

The appeals stand dismissed

ITA/208/2014HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 194J of the Act is not attracted. 14. The CBDT in the circular number 715 dated 03.08.1995 has clarified that the reimbursement cannot be deducted out of the bill amount for the purpose of TDS. The Assessing Officer’s view is against the intent of the said circular. : 18 : 15

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

Section 194J of the Act is not attracted. 14. The CBDT in the circular number 715 dated 03.08.1995 has clarified that the reimbursement cannot be deducted out of the bill amount for the purpose of TDS. The Assessing Officer’s view is against the intent of the said circular. : 18 : 15

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

TDS), CIRCLE- 16(2), BENGALURU. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, JAYANT PATEL J., DELIVERED THE FOLLOWING: 15 JUDGMENT In all matters, the appellants-Revenue has preferred the appeals by raising following substantial questions of law: “1. Whether the Tribunal is right in law in relying on Circular No.9/2002 when the same has been quashed

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/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/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/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/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/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/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 vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/512/2015HC 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