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151 results for “TDS”+ Section 43(1)clear

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Key Topics

Section 260106Section 234E84TDS43Section 408Section 80H8Deduction5Section 260A4Section 153C4Section 1444Section 158B

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

43,817/- u/s 143(1) read with Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire. Further notices u/s 142 (1) were issued on various dates beginning from 7.10.2003 to 8.3.2004. The assessee- company filed written replies along with enclosures from time to time. The return furnished on 30.10.2001 was processed

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 151 · Page 1 of 8

...
4
Disallowance3
Block Assessment2

43,817/- u/s 143(1) read with Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire. Further notices u/s 142 (1) were issued on various dates beginning from 7.10.2003 to 8.3.2004. The assessee- company filed written replies along with enclosures from time to time. The return furnished on 30.10.2001 was processed

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/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/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/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

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/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/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/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/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/650/2018HC 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/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/652/2018HC 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/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/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/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/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