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191 results for “TDS”+ Section 37(1)(a)clear

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Key Topics

Section 260109Section 234E68TDS45Section 194A(3)(v)40Section 4018Section 194A(3)(viia)16Section 194A(3)(i)16Section 19416Section 260A9Exemption

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed u/s 143(1) on 31.01.2005 and the case was selected for scrutiny and notice u/s 143(2) was issued on 14.02.2005. A questionnaire was issued on 27.04.2006 calling for certain

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Showing 1–20 of 191 · Page 1 of 10

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8
Disallowance6
Addition to Income6

TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed u/s 143(1) on 31.01.2005 and the case was selected for scrutiny and notice u/s 143(2) was issued on 14.02.2005. A questionnaire was issued on 27.04.2006 calling for certain

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

37(1) towards illegal mining. 387,76,69,992/- 4. Aggrieved by the above additions, the assessee preferred an appeal before the Tribunal against the additions made hereinabove, which came to be allowed. 5. It is stated in the appeal that during the assessment proceedings, it was observed that, M/s GLA Trading International Pvt. Ltd, is an ‘associated enterprise

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/670/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/649/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue

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

37 - of residential accommodation provided to the employees by valuing the same as if employees were employees of Central Government, accepted the same. The assessees’ obligation under Section 192 was held to be properly discharged, quashing the proceedings under Section 201[1] and 201[1A] of the Act. Though this order of the Tribunal was challenged by the Revenue