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Section 194J6 Section 201(1)4 Section 271C4 Section 2013 Section 1923 Section 260A2 Section 194C2 Section 9(1)(vii)2 Deduction2 TDS

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

10. As regards interest levied under Section 201(1A) of the Act was concerned, the Assessee submitted before the ITAT that with AAI having paid taxes on the income by way of royalty, there was no question for levy of interest for the alleged default of non-deduction of tax at source. 11. The Assessee’s appeals were allowed

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

The appeal is allowed in the above terms

ITA/132/2006HC Orissa02 Feb 2022

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

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

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

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

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

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