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192 results for “TDS”+ Section 2(37)clear

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Key Topics

Section 260134Section 234E84Section 194A(3)(v)80TDS66Section 194A(3)(viia)32Section 194A(3)(i)32Section 19432Exemption16Section 260A10Addition to Income

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

2) of Section 92A are not fulfilled, there is no relationship of AE between the Assessee Company and GLATIPL and therefore, the provisions of chapter X of the Income Tax Act, are not applicable. 9. It is further stated as regards the issue of claim of bogus transportation expenses of iron ore at Rs.86,43,47,335/- that during

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Showing 1–20 of 192 · Page 1 of 10

...
8
Section 143(3)7
Deduction5

Appeals stand dismissed

ITA/766/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/669/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/768/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/644/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/646/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

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

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/648/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/663/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/665/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,— (a) on leave to any place in India; (b) to any place in India after retirement from service or after the termination of his service