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2 results for “TDS”+ Section 20(3)clear

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Section 1512

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

20,419. It was held that the mere fact that one part of the payment under Clause 2(a) of the LA was termed as royalty “cannot take away the character of payments being rent for the use of land and premises at the Indira Gandhi International Airport in respect of International Terminal.” 8. Aggrieved by the above order

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

The Appeal is allowed

ITA/160/2018HC Orissa13 Jul 2022

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

Bench:
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 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court