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10 results for “TDS”+ Section 2(14)(iii)clear

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Key Topics

Section 41(1)4TDS4Section 403Section 9(1)(vii)3Section 143(1)(a)2Section 10A2Deduction2

M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

ITA/257/2014HC Kerala13 Oct 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)

2, it is exempted under sub-clause (b) of Section 9(1)(vii). To buttress the above contention, C.I.T. v. Toshoku Ltd. [(1980) 125 ITR 525 (SC)] is relied on. It is pointed out that the activity of the non-resident for which he was paid the commission was entirely outside India and the income had no territorial nexus with

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020
HC Kerala
03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

14. That being so, it I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 23 :: cannot be treated as a casual or non-recurring receipt under section 10(3) and be subjected to tax under section 56. The argument of the appellant that even if the income cannot be chargeable under section 45, because of the inapplicability

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

14. That being so, it I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 23 :: cannot be treated as a casual or non-recurring receipt under section 10(3) and be subjected to tax under section 56. The argument of the appellant that even if the income cannot be chargeable under section 45, because of the inapplicability

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

14. That being so, it I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 23 :: cannot be treated as a casual or non-recurring receipt under section 10(3) and be subjected to tax under section 56. The argument of the appellant that even if the income cannot be chargeable under section 45, because of the inapplicability

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

14. That being so, it I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 23 :: cannot be treated as a casual or non-recurring receipt under section 10(3) and be subjected to tax under section 56. The argument of the appellant that even if the income cannot be chargeable under section 45, because of the inapplicability

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

14. That being so, it I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 23 :: cannot be treated as a casual or non-recurring receipt under section 10(3) and be subjected to tax under section 56. The argument of the appellant that even if the income cannot be chargeable under section 45, because of the inapplicability

M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI

ITR/70/2000HC Kerala01 Mar 2021

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

For Respondent: THE COMMISSIONER OF INCOMETAX
Section 143(1)(a)Section 201Section 256(1)Section 41(1)Section 41(1)(a)

TDS and interest paid, was written back by the assessee into its accounts, on account of the cessation of liability. To state in figures, the assessee had written back Rs.30,68,152/- instead of Rs.53,71,650/-. 3. In the return filed for the AY 1995-96, assessee had thus written back only Rs.30,68,152/- under Section

POPULAR PRINTERS vs. THE INCOME TAX OFFICER (TDS)

ITA/233/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

14 and Sri Christopher Abraham on behalf of the respondents. 4. The main contention of the counsel for the appellants is that the Assessing Authority ought to have confirmed the failure of the 'payee-assessee' to pay the tax directly as per Section 191 of the Income-tax Act, before declaring the 'deductor-assessee' as an assessee-in-default under

M/S. POPULAR TRADERS vs. THE INCOME TAX OFFICER

ITA/210/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

14 and Sri Christopher Abraham on behalf of the respondents. 4. The main contention of the counsel for the appellants is that the Assessing Authority ought to have confirmed the failure of the 'payee-assessee' to pay the tax directly as per Section 191 of the Income-tax Act, before declaring the 'deductor-assessee' as an assessee-in-default under

POPULAR DEALERS vs. THE INCOME TAX OFFICER (TDS)

ITA/224/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

14 and Sri Christopher Abraham on behalf of the respondents. 4. The main contention of the counsel for the appellants is that the Assessing Authority ought to have confirmed the failure of the 'payee-assessee' to pay the tax directly as per Section 191 of the Income-tax Act, before declaring the 'deductor-assessee' as an assessee-in-default under