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153 results for “TDS”+ Section 192clear

Sorted by relevance

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Key Topics

Section 260113Section 234E84TDS61Section 260A31Section 19214Section 201(1)13Deduction10Section 1948Section 2017Section 194J

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

Section 192 of the Act computed the TDS liability under Section 201(1) and 201(A) of the Act. As far as the issue

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

Appeals are partly allowed to the extent indicated

Showing 1–20 of 153 · Page 1 of 8

...
7
Survey u/s 133A5
Disallowance2
ITA/746/2009HC Karnataka09 Mar 2015

Bench: S.SUJATHA,VINEET SARAN

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

Section 192 of the Act computed the TDS liability under Section 201(1) and 201(A) of the Act. As far as the issue

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

Section 4

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C

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

Section 4

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C

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

Section 4

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C

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

Section 4

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C

THE COMMISSIONER OF INCOME TAX vs. M/S SYMPHONY MARKETING

The appeals are dismissed

ITA/653/2015HC Karnataka01 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 10(14)Section 192Section 260

TDS under section 192?” 2. We have heard Mr.K.V. Aravind, learned counsel appearing for the appellants. 3. We may record

M/S.KARNATAKA POWER TRANSMISSION vs. THE DEPUTY COMMISSIONER OF

In the result, the appeals are allowed

ITA/750/2009HC Karnataka02 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 194Section 194ASection 201Section 201(1)Section 260

192, and (iii) another category of persons referred to in Section 194 i.e., a company which makes a dividend is liable to deduct TDS

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/652/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/667/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/642/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/664/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/766/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/650/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/770/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/654/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/671/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/769/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/666/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/662/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that