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3 results for “TDS”+ Section 13(3)clear

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Key Topics

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

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

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. 4. The royalty is payable 30 days after the area is handed over to the successful

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 133A
Section 194C
Section 194J
Section 201(1)
Section 260A
Section 9
Section 9(1)(vii)

3. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 4. It would be advantageous to reproduce Section 194C of the Act which is as under:- “194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor1) for carrying out any work (including

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

13-03-2012 on the file of Commissioner of lncome Tax (Appeals) - ll, Hyderabad in ITTA. No. 0276/ClT(A)-ll/Hyd/2009-10 preferred against the Order dated 31-12-2009 in TAN.No.HYDT00554B on the file of the Deputy Commissioner of lncome-Tax, TDS circle-'1 5(2), Hyderabad. Between: It//s.Tata teleservices Limited, 5th Floor, KLK Estate, Fateh Maidan Road, Hydrabad