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2 results for “TDS”+ Section 2(14)(iii)clear

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Key Topics

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

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)

2 to 7 XX XX XX Explanation:- For the purposes of this section,— (i) to (iii) XX XX XX GURBACHAN SINGH 2019.03.25 14:11 I attest to the accuracy and integrity of this document ITA-162-2018 -5- (iv) "work" shall include— (a) to (d) XX XX XX (e) manufacturing or supplying a product according to the requirement or specification

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

2 of the LA might show that the payment by the Assessee to the AI for the operation of the executive lounge at IGI Airport is split into two distinct parts viz., , royalty and the fees for the space, it is in effect a payment for the use of the lounge for the purposes of operating it. If there