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2 results for “TDS”+ Section 10(20)clear

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Key Topics

Section 2634Section 11B2Section 11(1)(a)2

THE PR.COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. SH.RAVINDER SINGH NAGI PLOT NO. 797 JANTA LAND & PROMOTERS LTD SEC 90-91 GREATER MOHALI

ITA/46/2018HC Punjab & Haryana09 Sept 2019

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL

Section 11BSection 83

10. Section 11B of the Act, 1944, deals with cases relating to refund of duty of excise and interest which provides for such application to be filed before the expiry of one year from the relevant date. It would be apposite to quote relevant extracts of Section 11B of the Act, 1944:- Section 11B. Claim for refund of duty

PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

ITA/41/2021HC Punjab & Haryana24 Sept 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11(1)(a)
Section 263

TDS in the payments and the entire accounts were fraudulent. 6. Learned counsel for the Revenue further submitted that the mess charges were actually not paid and the amount has been siphoned to constitute as mess expenses. It is her submission that the ITAT did not even bother to produce the investigation report prepared by the Inspector for the purpose