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4 results for “TDS”+ Section 10(5)clear

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Key Topics

Section 14A4Section 2634TDS3Section 11B2Section 11(1)(a)2

THE PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S TDS MANAGEMENT CONSULTANT PVT LTD

The appeal stands dismissed

ITA/382/2019HC Punjab & Haryana06 Feb 2020

Bench: It Should Be Reinstated & Decided On Merits ? (Ii) Whether On The Facts & In The Circumstances Of The Case, The Hon'Ble Itat Is Justified In Dismissing The Miscellaneous Application Of The Revenue Without Discussing The Merits Ignoring The Legislative Intent Expressed In Cbdt'S Anuradha 2020.02.12 17:37 I Attest To The Accuracy & Integrity Of This Document

Section 14ASection 260

TDS Management Consultant Pvt. Ld. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Ms. Urvashi Dhugga, Sr. Standing counsel for the appellant. *** AJAY TEWARI, J. (Oral) 1. This appeal has been by the Revenue under Section 260-A of the Income Tax Act, 1961 (for short 'the Act') against the order dated 27.3.2019 relating

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/46/2018
HC Punjab & Haryana
09 Sept 2019

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

Section 11BSection 83

5] P. Ltd. vs. Dy. Commr. Of GST & C. Ex. Chennai South 2022 (61) G.S.T.L. 355 (Mad.) and Sarita Handa Exports (P) Ltd. vs. Union of India 2015 (321) E.L.T. 434 (P&H). 9. We have considered the submissions. 10. Section 11B of the Act, 1944, deals with cases relating to refund of duty of excise and interest which provides

COMMISSIONER OF INCOME TAX ROHTAK vs. M/S CRYSTAL PHOSPHATES LTD

ITA/140/2013HC Punjab & Haryana28 Mar 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 144Section 80

Section 80-G. (10) The assessee-company had claimed total expenses of Rs.1,97,72,54,772/- under different heads in the P & L Account. No details were furnished by the assessee to prove the genuineness of these expenses. Moreover, the expenses under various heads were allowable only when TDS was deducted and deposited in the Government account. Since

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

5. Learned counsel for the Revenue has challenged the order of the ITAT stating that the order passed by the PCIT under Section 263 of the Act did not warrant any interference by the ITAT as the PCIT has relied on the investigation report of the Inspector which was not considered by the Assessing Officer. She has further submitted that