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2 results for “TDS”+ Section 194Hclear

Sorted by relevance

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Key Topics

Section 407Section 194C3Section 194H3Section 69C3Section 260A2Deduction2

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

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

ITA/70/2017HC Kerala06 Jul 2021

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

For Respondent: COMMISSIONER OF INCOME TAX
Section 194
Section 194C
Section 194H
Section 260A
Section 40
Section 69C

TDS under Section 194H. Yet ITA NO. 70 OF 2017 3 another sum of Rs.3,26,380/- was added to gross