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3 results for “TDS”+ Section 13clear

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Key Topics

Section 194J6Section 260A2Section 194C2Section 9(1)(vii)2Section 1512TDS2

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

13. The contention of the Revenue as regards question (i) in the quantum appeals is that it stands covered in favour of the Revenue by the judgement of this Court in Apeejay Surrendera Park Hotels Limited v. Union of India (2016) 383 ITR 697 (Del) where, the Court emphasized the expanded definition of the word ‘rent’ under Section

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.NIDAN

The Appeal is allowed

ITA/160/2018HC Orissa13 Jul 2022

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

For Appellant: Ms. Ananya KapoorFor Respondent: Sri A Rama Krishna Reddy representing
Section 151Section 260

Section 260 A of the lncome Tax Act 1961 against the order dated 25-10-2017 on the file of the lncome Tax Appellate Tribunal, Hyderabad Benches - B, Hyderabad in LT.A.No.756l{12012 for Assessment Year 2008-09 preferred against the Order dated 13-03-2012 on the file of Commissioner of lncome Tax (Appeals) - ll, Hyderabad in ITTA