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4 results for “TDS”+ Section 4clear

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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, the question of categorising the Appellant as Assessee-in-default for the purposes of Section 201 (1) of the IT Act did not arise. There was, therefore, no occasion for imposition of the penalty under Section 271C of the IT Act. Page 4

M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER

ITA/162/2018HC Orissa
2
Penalty2
Addition to Income2
29 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)

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 supply of labour for carrying out any work) in pursuance of a contract between the contractor

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

4. The royalty is payable 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

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 circle-15(2), Hyderabad. 4