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Section 26021 Section 194C4 Disallowance4 Section 40a3 TDS3 Section 260A2 Section 14A(1)2 Section 194H2 Section 402 Section 201(1)

M/S TOYOTA KIRLOSKAR MOTOR P LTD vs. INCOME TAX OFFICER

In the result, the appeal is allowed

ITA/245/2018HC Karnataka24 Mar 2021

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 201(1)Section 260Section 260ASection 40a

40a(i) and (ia) of the Act. The assessee thereupon furnished the information vide communication dated 12.08.2013. 4. The Assessing Officer initiated the proceeding under Section 201 and 201(1A) of the Act and treated the assessee as assessee in default in respect of the 6 amount made in provision, which was reversed / un- utilized for a sum of Rs.8

THE COMMISSIONER OF INCOME-TAX, vs. M/S CORPORATION BANK

In the result, the third substantial question of law is also answered

M/S TOYOTA KIRLOSKAR MOTOR P LTD vs. INCOME TAX OFFICER

THE COMMISSIONER OF INCOME-TAX, vs. M/S CORPORATION BANK

M/S TOYOTA KIRLOSKAR MOTOR P LTD vs. INCOME TAX OFFICER

THE COMMISSIONER OF INCOME-TAX, vs. M/S CORPORATION BANK

COMMISSIONER OF INCOME vs. SHRI G BALRAJ, PWD

THE PR COMMISSIONER OF INCOME TAX vs. ADC INDIA COMMUNICATIONS LTD

TIMES VPL LIMITED vs. THE COMMISSIONR OF INCOME TAX

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

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