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3 results for “TDS”+ Section 7clear

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Key Topics

Section 194J6Section 201(1)4Section 271C4Section 2013Section 1923Section 260A2Section 194C2Section 9(1)(vii)2Deduction2TDS

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

7. It was specifically concluded by the CIT(A) that the penalty demand of Rs. 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 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)

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

7 of 15 pointed out that the CIT (A) himself had remanded the matter to the AO for the proper computation of the interest payable. Mr. Hossain placed reliance on the decision of the Supreme Court in Hindustan Coca Cola Beverage (P) Limited v. Commissioner of Income Tax (2007) 8 SCC 463. 15. In reply, Mr. Ajay Vohra, learned Senior