153 results for “TDS”+ Section 192clear
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Appeals are partly allowed to the extent indicated
Bench: S.SUJATHA,VINEET SARAN
Section 192 of the Act computed the TDS liability under Section 201(1) and 201(A) of the Act. As far as the issue
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The appeals are partly allowed to the aforesaid extent
Bench: JAYANT PATEL,B.SREENIVASE GOWDA
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 appeals are dismissed
Bench: B.V.NAGARATHNA,JAYANT PATEL
TDS under section 192?” 2. We have heard Mr.K.V. Aravind, learned counsel appearing for the appellants. 3. We may record
In the result, the appeals are allowed
Bench: S.SUJATHA,N.K.PATIL
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
Appeals stand dismissed
Bench: S.SUJATHA,RAVI V HOSMANI
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