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4 results for “TDS”+ Section 2(7)clear

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Key Topics

Section 2634TDS3Section 1942Section 11B2Section 11(1)(a)2

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

2) No information/details in respect of the share application money amounting to Rs.51,50,000/- received by the company was furnished. Hence, in the absence of records the same was treated as unexplained share application money and the same was added to the declared total income. (3) Addition of Rs.1,45,57,286/- was made as the assessee failed

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

2. The Principal Commissioner of Income Tax (Central), Gurugram has preferred these appeals against the order dated 19.08.2019 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi, whereby it has set aside the order of the Principal Commissioner of Income Tax (Central) (hereinafter to be referred as ‘the PCIT’) passed under Section 263 of the Income

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

2] Management Consultant Pvt. Ltd. (for short ‘the TDS Management”) to supply services of manpower during the financial years 2014-15 and 2015- 16. It is stated that TDS Management was liable to pay service tax on the service rendered by them. It is stated that the appellant-company also deposited service

COMMISSIONER OF INCOME TAX TDS 2 CHANDIGARH vs. M/S VODAFONE IDEA LIMITED EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED

Appeals are dismissed

ITA/42/2021HC Punjab & Haryana10 Mar 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPINDER SINGH NALWA

Section 194

TDS)-2, Chandigarh …Appellant Vs. M/s Vodafone Idea Limited (earlier known as Vodafone Mobile Services Limited). ….Respondent CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE DEEPINDER SINGH NALWA Present: Mr. Amanpreet Singh, Advocate for the appellant(s). *** LISA GILL , J. (ORAL) 1. All the above titled four appeals are being taken up together for hearing at request