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156 results for “TDS”+ Section 41(1)clear

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Key Topics

Section 260145Section 234E76TDS44Section 260A9Section 143(3)7Addition to Income7Disallowance6Section 143(2)5Deduction5Section 153C

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 156 · Page 1 of 8

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Section 1444
Section 2634

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

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

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

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided