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5 results for “TDS”+ Section 57clear

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Key Topics

Section 1947Section 2634TDS4Section 11(1)(a)2

THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. M/S BHARTI AIRTEL LTD, PLOT NO. 21, I.T. PARK, CHANDIGARH (TAN: PTLB10577A)

ITA/433/2018HC Punjab & Haryana12 Sept 2024

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

Section 194

TDS)-1, C Vs. irtel Ltd. Chandigarh **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Yogesh Putney, Sr. Standing Mr. Vaibhav Gupta, Standing Co for the Income Tax Department/R Mr. Sandeep Goyal, Advocate an Mr. Smeesh Bassi, Advocate For **** RAKASH SHARMA, J.(Oral) By way of this common order, These appeals have been preferr order passed

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

57,286/- was made as the assessee failed to prove the identity, creditworthiness of the parties from whom the alleged loans were declared. (4) No evidence was furnished to prove the genuineness of advances of Rs.10,66,96,566/- from customers, as such out of the said amount, an amount of Rs.2,00,00,000/- was added to the returned

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

57 of 2021 (O&M) Principal Commissioner of Income-Tax (Circle), Gurugram … Appellant versus M/s Maharishi Markandeshwar University Trust … Respondent 4. ITA No. 58 of 2021 (O&M) Principal Commissioner of Income-Tax (Circle), Gurugram … Appellant versus M/s Maharishi Markandeshwar University Trust … Respondent 5. ITA No. 60 of 2021 (O&M) Principal Commissioner of Income-Tax (Circle), Gurugram … Appellant versus

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

COMMISSIONER OF INCOME TAX (TDS) - 2 CHANDIGARH vs. M/S IDEA CELLULAR LTD.

The appeals are hereby dismissed

ITA/8533/2018HC Punjab & Haryana07 Nov 2024

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

Section 194

TDS)-2, Chandigarh . . . . Appellant Vs. M/s Idea Cellular Ltd. . . . . Respondent Date of Decision: 07.11.2024 **** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Present: Mr. Amanpreet (A.P.) Singh, Senior Standing Counsel, for the appellant(s)/Income Tax Department. Mr. Rohit Sud, Advocate and Mr. Sachin Jolly, Advocate (through video conferencing) For the respondent(s). **** SANJEEV