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3 results for “TDS”+ Section 5(2)(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)

5. As per Section 194C of the Act, any person responsible for paying any sum to any resident for carrying out any work, in pursuance to a contract between the contractor and a specified person shall deduct and deposit TDS at the specified rates and sum. As per Clause (iv)(e) of Explanation to Section 194C, 'work' shall include manufacturing

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

5 of 15 paid by AAI. The demand to that extent was deleted by the CIT(A) subject to verification. It was held that the interest under Section 201(1A) of the Act had to be worked out with reference to the delay, if any. 9. In the further appeals filed by the Assessee before the ITAT, the Assessee relied

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. One CC to Ms. Ananya Kapoor, Advocate [OPUC] 5