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2 results for “TDS”+ Section 30clear

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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)

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

30 days after the area is handed over to the successful bidder while the payment of licence fee commences immediately on such handing over.” 12. This Court has heard the submissions of Mr. Zoheb Hossain, learned Senior Standing Counsel for the Revenue in the quantum appeals, Mr. Asheesh Jain, learned Senior Standing Counsel in the penalty appeals and Mr. Ajay