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3 results for “TDS”+ Section 15clear

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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

15% set apart or accumulated u/s 11(1)(a) : 4.02.18.461.00 Income required to be applied as per 22,79,04,609.17 Section 11(1)(a) Less: Fixed assets considered as applied towards income from properties held for charitable purposes during the year during the year 65.73.64.136.73 22,79,04,609.17 Total Taxable Income Nil Unapplied fixed assets expenditure during

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 144
Section 80

TDS was deducted and deposited in the Government account. Since no information was furnished by the assessee nor any evidence is available on record to substantiate the claim of the assessee as genuine, the expenses of Rs.2,00,00,000/- not relating to the business were disallowed and added to the income of the assessee.” Against the said order

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

TDS Management who were otherwise liable, also deposited the same amount of service tax on 07.04.2015, 03.07.2015 and 05.08.2015, in relation to the services provided. On coming to know, the appellant-company, therefore, moved appropriate application on 30.08.2016, seeking refund of the amount of tax paid to the Central Excise and Service Tax Division, Ambala City. They were asked