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3 results for “TDS”+ Section 10(5)clear

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Key Topics

Section 194J6Section 201(1)4Section 271C4Section 2013Section 1923Section 260A2Section 194C2Section 9(1)(vii)2Deduction2TDS

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

5. While admitting the appeal on 21st September 2007, this Court framed the following substantial questions of law for consideration: (i) Whether the ITAT was justified in dismissing the appeal ignoring the facts and figures on record, particularly when specific ground regarding the same had been taken, taking into consideration the fact that the ITAT is the last fact finding

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

2
Penalty2
Addition to Income2
ITA/123/2005
HC Orissa
02 Feb 2022

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

Section 194Section 201Section 260ASection 271C

5 of 15 paid by AAI. The demand to that extent was deleted by the CIT(A) subject to verification. It was held that the interest under Section 201(1A) of the Act had to be worked out with reference to the delay, if any. 9. In the further appeals filed by the Assessee before the ITAT, the Assessee relied

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)

5. As per Section 194C of the Act, any person responsible for paying any sum to any resident for carrying out any work, in pursuance to a contract between the contractor and a specified person shall deduct and deposit TDS at the specified rates and sum. As per Clause (iv)(e) of Explanation to Section 194C, 'work' shall include manufacturing