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3 results for “TDS”+ Section 2(15)clear

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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 inspection was conducted under Section 133A of the Act and it was found that the assessee had made payments amounting to ` 12,46,74,283/- to sub-contractor, namely, M/s IOT Engineering Project GURBACHAN SINGH 2019.03.25 14:11 I attest to the accuracy and integrity of this document ITA-162-2018 -3- Limited during the financial year

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

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

TDS circle-'1 5(2), Hyderabad. Between: It//s.Tata teleservices Limited, 5th Floor, KLK Estate, Fateh Maidan Road, Hydrabad ...Appellant AND Dy.Commissioner of lncome Tax Circle 15 (20, Hyderabad ...Respondent lA NO: 1 OF 2018 Petition under Section