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4 results for “TDS”+ Addition to Incomeclear

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Key Topics

Section 194J6Section 201(1)4Section 271C4Section 2013Section 1923TDS3Addition to Income3Section 260A2Section 194C2Section 9(1)(vii)

M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

The appeal is allowed in the above terms

ITA/132/2006HC Orissa02 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 192Section 201Section 201(1)Section 271CSection 273B

Additional Commissioner of Income Tax, Range-1, Bhubaneswar and others …. Opposite Parties Mr. S.S. Mohapatra, Senior Standing Counsel CORAM: THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK Order No. ORDER 02.02.2022 1. 1. This matter is taken up by video conferencing mode. 2. The present appeal by the Assessee arises from an order dated 29th August, 2006 passed by the Income

SUNIL KU.SAHU vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the above terms

2
Deduction2
Penalty2
ITA/83/2017HC Orissa10 Mar 2022

Bench: The Learned Tribunal, Are As Under:- A) That The Learned Tribunal Has Erred In Adopting The Multiplier Dependent On The Age Of The Mother Of The Deceased, Rather Than On The Age Of The Deceased. The Learned Counsel For The Appellants Submits That The Multiplier Has To Be Based On The Age Of The Deceased. He Submits That, In The Present Case, The Deceased Was Aged Digitally Signed By:Sunil Signing Date:04.09.2023 18:34:06 Signature Not Verified

TDS has been deducted and deposited by the employer. He submits that, therefore, the income of the deceased should have been taken at a minimum of Rs.10,00,000/- per annum. 3. On the other hand, the learned counsel for the respondent no.3, while not disputing that the learned Tribunal has erred in taking the multiplier based

M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER

ITA/162/2018HC Orissa29 Mar 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 133ASection 194CSection 194JSection 201(1)Section 260ASection 9Section 9(1)(vii)

TDS at the specified rates and sum. As per Clause (iv)(e) of Explanation to Section 194C, 'work' shall include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer but does not include manufacturing or supplying a product according to the requirement or specification of a customer

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

ITA/123/2005HC Orissa02 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 194Section 201Section 260ASection 271C

addition to the royalty. The successful bidder is one who quotes the highest fixed royalty. 3. The licence fee is determined by AAI having regard to the area made available to the successful bidder and can be unilaterally revised by AAI, whereas the royalty is quoted by the bidder and accepted by AAI and is not open for revision