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4 results for “TDS”+ Section 288clear

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Key Topics

Section 403Section 9(1)(vii)3TDS3Section 10A2

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

Section 201(1) of the Income Tax Act, 1961? (b) Whether on the facts and circumstances of the case the assessment impugned herein is against the principles laid down in Jagran Prakash Ltd. v. DCIT (TDS) 345 ITR 288

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

Section 201(1) of the Income Tax Act, 1961? (b) Whether on the facts and circumstances of the case the assessment impugned herein is against the principles laid down in Jagran Prakash Ltd. v. DCIT (TDS) 345 ITR 288

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

Section 201(1) of the Income Tax Act, 1961? (b) Whether on the facts and circumstances of the case the assessment impugned herein is against the principles laid down in Jagran Prakash Ltd. v. DCIT (TDS) 345 ITR 288

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)

288 ITR 408 (SC)]. Though an explanation was brought into Section 9 in the year 2010 with retrospective effect from 01.06.1976, in Jindal Thermal Power Co. Ltd. v. Deputy CIT (TDS