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3 results for “TDS”+ Section 194clear

Sorted by relevance

Mumbai744 Delhi733 Bangalore287 Karnataka190 Kolkata170 Chennai143 Chandigarh63 Ahmedabad58 Jaipur52 Indore50 Pune40 Raipur34 Telangana16 Hyderabad16 Cochin13 Jodhpur12 Cuttack11 SC9 Dehradun8 Amritsar8 Surat8 Visakhapatnam7 Lucknow7 Patna7 Rajkot6 Guwahati5 Ranchi4 Agra3 J&K3 Punjab & Haryana3 Kerala3 Jabalpur3 Calcutta2 Nagpur1 Allahabad1 A.K. SIKRI ROHINTON FALI NARIMAN1 Orissa1

Key Topics

Section 409 Section 194C5 Section 194I5 Section 1943 Section 194H3 Section 69C3 Deduction3 Section 260A2 TDS2 Disallowance

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

ITA/23/2021HC Kerala12 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: ALL KOSHYS ALL SPICESFor Respondent: COMMISSIONER OF INCOME TAX

Section 194Section 194CSection 194ISection 40

TDS under section 194(c) of the Act and hence the said amount was disallowed under section 40(a)(1a) of the Act. 2. The assessing

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

2

ITA/70/2017

HC Kerala

06 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Respondent: COMMISSIONER OF INCOME TAX

Section 194Section 194CSection 194HSection 260ASection 40Section 69C

194(c) has applicability for the previous year 2006-07 (AY-2007-08). 2. Whether the Tribunal was correct in restoring the addition of Rs.32,88,677/- made by the assessing officer on account of the dis- allowance under Section 40(a)(ia) of the Act for non-payment of TDS

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

ITA/18/2017HC Kerala23 Jun 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 143(2)Section 260A

TDS should have been deducted and Section 194G is attracted in all fours. Alternatively, in the admitted fact situation of the subject assessment Section 194H is attracted. 7. Advocate Anil Sivaraman invites our attention to the explanation given by the assessee to the notice under Section 143(2) of the Act and contends that from the nature of lottery ticket