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89 results for “TDS”+ Section 249(2)clear

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Key Topics

Section 246A(1)(ha)8Section 1318Section 194A8Section 220(6)8Addition to Income7TDS5Deduction5Section 133(6)4Section 104Section 139

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

ITA/141/2020HC Karnataka21 Apr 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(2)Section 194Section 2Section 206ASection 40Section 80J

TDS deductions are claimed in the subsequent year. The amount of Rs.6,82,968 was received by the asessee in the following year. As rightly pointed out by the authorities, when the Assessee is following the maintenance of books of account on mercantile basis, accounting and reflecting on receipt basis is not proper and therefore, rightly they have upheld

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Showing 1–20 of 89 · Page 1 of 5

4
Section 201(1)4
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

TDS, stated that they have not rendered any services to the assessee. It was found that some of them never owned any transportation vehicles and some of them did not have any means. Further, some of the vehicles were not transport vehicles but were autos, scooters, ambulances and school buses etc. However, on an examination of the bank accounts

CORPORATION BANK vs. THE INCOME TAX OFFICER (TDS)

WP/114401/2015HC Karnataka18 Dec 2015

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114401-404/2015 (T-It) Between: Corporation Bank Rep By Senior Manager, Kls Gotge College Of Commerce Branch Gogte College Campus Belagavi-590 006. ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

Section 10Section 131Section 133(6)Section 139Section 194ASection 201(1)Section 220(6)Section 246A(1)(ha)

2. Briefly, the facts of the case are that the Income Tax Officer, respondent No.1 (the ‘ITO', for short), had issued summons on 15.12.2014 under Section 131 along with notice - 3 - under Section 133(6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held

CORPORATION BANK vs. THE INCOME TAX OFFICER (TDS)

WP/114397/2015HC Karnataka18 Dec 2015

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114397-400/2015 (T-It) Between: Corporation Bank Rep By Chief Manager, Nehru Nagar Branch 1357/A, Pai Complex Opp. Hotel Ramdev P.B.Road, Belagavi-590010 ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

Section 10Section 131Section 133(6)Section 139Section 194ASection 201(1)Section 220(6)Section 246A(1)(ha)

2. Briefly, the facts of the case are that the Income Tax Officer, respondent No.1 (the ‘ITO', for short), had issued summons on 20.01.2015 under Section 131 along with notice - 3 - under Section 133(6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held

BANK OF BARODA vs. THE INCOME TAX OFFICER (TDS)

WP/114181/2015HC Karnataka18 Dec 2015

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114181-184/2015 (T-It) Between: Bank Of Baroda Rep By Chief Manager, Belagavi Branch, 1568, Maruti Galli, Belagavi-590002 ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents R

Section 10Section 131Section 133(6)Section 139Section 194ASection 201(1)Section 220(6)Section 246A(1)(ha)

2. Briefly, the facts of the case are that the Income Tax Officer, respondent No.1 (the ‘ITO', for short), had issued - 3 - summons on 15.12.2014 under Section 131 along with notice under Section 133(6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held

CORPORATION BANK, vs. THE INCOME-TAX OFFICER (TDS),

WP/114367/2015HC Karnataka18 Dec 2015

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114367-370/2015 (T-It) Between: Corporation Bank Rep By Chief Manager, Samadevi Galli Branch 3445/1B, Parvati Complex Samadevi Galli, Belagavi. ... Petitioner (By Sri. Narasimha Prasad B.S. & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

Section 10Section 131Section 133(6)Section 139Section 194ASection 201(1)Section 220(6)Section 246A(1)(ha)

2. Briefly, the facts of the case are that the Income Tax Officer, respondent No.1 (the ‘ITO', for short), had issued - 3 - summons on 15.12.2014 under Section 131 along with notice under Section 133(6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held

THE PR. COMMISSIONER OF INCOME TAX vs. M/S E4E BUSINESS SOLUTIONS PVT LTD

The Appeal is dismissed

ITA/329/2016HC Karnataka31 Aug 2018

Bench: The Hon’Ble Dr. Justice H.B.Prabhakara Sastry

Section 96

Section 96 read with Order 41 Rule 1 of CPC against the judgment and decree dated 6.11.2015,passed in O.S.No.9081/2013, on the file of the VII Addl.City Civil & Sessions Judge, Bengaluru (CCH-19), decreeing the suit for recovery of money. This Regular First Appeal coming on for Hearing, this day, the Court delivered the following: JUDGMENT This

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/28992/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

WP/59/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

WP/8540/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

ST JOSEPH COLLEGE HOSTEL vs. THE STATE OF KARNATAKA

WP/16461/2017HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

WP/12522/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

WP/30168/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

WP/28692/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

K S JUNJAPPA vs. STATE OF KARNATAKA

WP/135/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M THIYAGARAJAN vs. STATE OF KARNATAKA

WP/8993/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S DSR INFRASTRUCTURE PVT LTD vs. THE STATE OF KARNATAKA

WP/22621/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S BHARTIYA CITY DEVELOPERS vs. STATE OF KARNATAKA

WP/37473/2017HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

WP/23888/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT