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4 results for “TDS”+ Section 6clear

Sorted by relevance

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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

6,52,675/- treating the Appellant as Assessee in default under Section 201 (1) of the IT Act to the extent of short deduction of TDS

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

ITA/162/2018HC Orissa29 Mar 2022

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

2
Penalty2
Addition to Income2
Bench:
Section 133ASection 194CSection 194JSection 201(1)Section 260ASection 9Section 9(1)(vii)

TDS at the specified rates and sum. As per Clause (iv)(e) of Explanation to Section 194C, 'work' shall include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer but does not include manufacturing or supplying a product according to the requirement or specification of a customer

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

6 of 15 fee which is already fixed by AAI and is mentioned in the tender documents is in addition to the royalty. The successful bidder is one who quotes the highest fixed royalty. 3. The licence fee is determined by AAI having regard to the area made available to the successful bidder and can be unilaterally revised

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

6. Accordingly, the Appeal is allowed. No costs. Interlocutory applications, if anv pending. sha11 also starrd closed. To, ADrugh fi-- Sd/. K. SRINIVASA RAO JOINT REGISTRAR //TRUE COPY/i 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