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

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Key Topics

Section 116Section 11(2)6Addition to Income5Exemption4Section 13(8)3Section 2(15)3Section 11(3)3Section 33Depreciation3Section 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

section 13(2)(g). It was submitted that the payments were made to offset the cost of construction of building done by the erstwhile Trustees and hence, there was no diversion. 19.3 The Ld. AR submitted that the Trust did not claim Rs. 14.55 crores as expenditure or application and hence, the same cannot be added to income

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
TDS2
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

2) The background facts are that State of Himachal Pradesh enacted the Himachal Pradesh Tolls Act, 1975 ( for short ‘the Act’) to provide for the levy and collection of tolls on mechanical vehicles passing over any road infrastructure in the State of Himachal Pradesh. 3) Tolls barriers have then been established on road infrastructure in certain districts under Section

PR. COMMISSIONER OF INCOME TAX-CENTRAL, JAIPUR vs. M/S ANKIT CHIRAG DEVELOPERS PVT. LTD.

ITA/11/2019HC Rajasthan14 Sept 2023

Bench: AUGUSTINE GEORGE MASIH,VINIT KUMAR MATHUR

Section 34

Section 34 of the Arbitration and Conciliation Act, 1996 (in FAO (OS) 11/2019 Page 2 of 6 short Act of 1996), whereby the learned Single Judge has disposed of the same. 2. The only plea advanced by Mr. Puneet Mittal, learned Sr. Counsel appearing for the appellant is that supplementary work order dated 7th December, 2005 did not contain