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3 results for “TDS”+ Section 3(1)(b)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)

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

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

1. Under the Airports Authority Act of India, the AAI is obliged to, inter alia, ‘establish and maintain hotels, restaurant and restrooms at or near the airport’. The authority is also entitled in law to charge fees or rent from persons who are given by the authority any facility for carrying on any trade or business at any airport, heliport

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