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5 results for “TDS”+ Section 13(2)(c)clear

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Key Topics

Section 116Section 11(2)6Addition to Income4Section 13(8)3Section 2(15)3Section 11(3)3Section 33Exemption3Depreciation3Section 206C

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

c). The amount paid to the erstwhile trustees were for the construction of infrastructure. It was submitted that no benefit arises to the erstwhile trustees through the payment of Rs. 14,54,59,169/- made to them by the Trust. Such benefit would have been there, if it was diversion of Trust funds by virtue of section 13(2

C I T JAIPUR vs. J D A JAIPUR

The appeals are dismissed

ITA/284/2010HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)
2
Section 11(3)
Section 13(8)
Section 2(15)

13 of the Act qua the assessee when exorbitant income of the tune of Rs. 161.00 crores is at stake? (ii) Whether claiming Tax Deducted at Source Certificate (TDS) on the one hand and not including the Income pertaining to it in the Return is not contrary to provisions of Income Tax Act more particularly Section

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/152/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

13 of the Act qua the assessee when exorbitant income of the tune of Rs. 161.00 crores is at stake? (ii) Whether claiming Tax Deducted at Source Certificate (TDS) on the one hand and not including the Income pertaining to it in the Return is not contrary to provisions of Income Tax Act more particularly Section

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/150/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

13 of the Act qua the assessee when exorbitant income of the tune of Rs. 161.00 crores is at stake? (ii) Whether claiming Tax Deducted at Source Certificate (TDS) on the one hand and not including the Income pertaining to it in the Return is not contrary to provisions of Income Tax Act more particularly Section

C.I.T. CENTRAL, JAIPUR vs. PRADEEP LUNAWAT

The appeals are disposed of accordingly

ITA/14/2011HC Rajasthan08 Nov 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

Section 2(13)Section 206CSection 3Section 6

13) Though, learned counsel for the Excise & Taxation Department of the State of Himachal Pradesh, which is the appellant herein contended that Section 206 C(1-C) of the Income Tax Act is not attracted since the collection of toll under the Himachal Pradesh Tolls Act, 1975 is not in force at a Toll Plaza, but said contention