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2 results for “section 68”+ Section 194Dclear

Sorted by relevance

Mumbai18Delhi3Hyderabad2Kolkata2Pune1

Key Topics

Section 194H8Section 2506Section 2016Section 201(1)2Section 282Section 271C2Deduction2TDS2Natural Justice2

N C SHAW AND CO BEVERAGES PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, TDS CIRCLE 2(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 1925/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

68,304 Schemes -Tie-Up 4,56,716 Secondary Scheme-Kind 5212 1,44,01,732 Secondary Scheme-Non Kind 5212 8,14,23,721 Grand Total 10,26,18,968 3. The above schemes are floated in the market and the incentives being offered to distributors/retailers depends upon the volume of sales made by them. The mechanism followed

N C SHAW AND CO BEVERAGES PRIVATE LIMITED,KOLKATA vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE-2, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 1947/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

68,304 Schemes -Tie-Up 4,56,716 Secondary Scheme-Kind 5212 1,44,01,732 Secondary Scheme-Non Kind 5212 8,14,23,721 Grand Total 10,26,18,968 3. The above schemes are floated in the market and the incentives being offered to distributors/retailers depends upon the volume of sales made by them. The mechanism followed