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1 result for “TDS”+ Section 80Dclear

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Mumbai12Jaipur7Chandigarh6Bangalore5Kolkata5Pune2Visakhapatnam2Chennai1Karnataka1Ranchi1Varanasi1Hyderabad1

Key Topics

Section 153A3Section 14A3Section 1322

GMR INFRASTRUCTURE LIMITED vs. THE DY. COMMISSIONER OF INCOME-TAX

In the result, we do not find any merit in the appeal

ITA/1036/2017HC Karnataka06 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 132Section 139(1)Section 142(1)Section 143(1)Section 14ASection 153ASection 154Section 260Section 260A

TDS credit to the extent of Rs.8,79,156/-. An order of rectification was passed on 13.07.2010 by which refund of a sum of Rs.10,55,000/- was granted. Thereafter, a search and seizure operation under Section 132 of the Act was initiated on 11.10.2012 and a notice under Section 153A of the Act was issued