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4 results for “TDS”+ Section 3clear

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Key Topics

Section 194J6Section 201(1)4Section 271C4Section 2013Section 1923TDS3Section 260A2Section 194C2Section 9(1)(vii)2Deduction

M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

The appeal is allowed in the above terms

ITA/132/2006HC Orissa02 Feb 2022

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

Section 192Section 201Section 201(1)Section 271CSection 273B

TDS was in contravention of Section 192 of the IT Act. 5. While admitting the appeal on 21st September 2007, this Court framed the following substantial questions of law for consideration: (i) Whether the ITAT was justified in dismissing the appeal ignoring the facts and figures on record, particularly when specific ground regarding the same had been taken, taking into

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

2
Penalty2
Addition to Income2
ITA/123/2005
HC Orissa
02 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 133ASection 194CSection 194JSection 201(1)Section 260ASection 9Section 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

SECTION OFFICER 1. The lncome Tax Appellate Tribunal, Hyderabad Benches - B, Hyderabad 2. The Commissioner of lncome Tax (Appeals) - ll, Hyderabad 3. The Deputy Commissioner of lncome-Tax, TDS