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3 results for “TDS”+ Section 11clear

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Key Topics

Section 2634Section 11B2Section 11(1)(a)2TDS2

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

11, 12 & 13 of the Act by the Assessee trust were found. Accordingly, a show cause notice dated 23.08.2018 was issued asking the assessee VARINDER SINGH 2024.09.27 12:20 I attest to the accuracy and authencity of this order/judgment ITA No. 41 of 2021 -4- as to why proceedings u/s 263 of the Act should not be initiated

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

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

11. The issue arises as to whether the statutory limit prescribed in terms of Section 11B of the Act, 1944, would apply squarely in terms of Section 83 of the Finance Act, 1994, with respect to claim of payment for refund of wrongly deposited amount as service tax. Section 11B of the Act, 1944 was made applicable to service