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2 results for “TDS”+ Section 140A(1)clear

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Key Topics

Section 276C5Section 2444Section 2412

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 143(1)Section 276C

1) or section 148 or section 153A/153C as the case may be, existing on the date of conveyance of compounding charges to the applicant, determined after rectification u/s 154 of the Act, if any and as reduced by the tax deducted at source and advance tax, if any, paid during the financial year immediately preceding the assessment year, reckoned from

M/S K LAKSHMANYA AND COMPANY vs. COMMISSIONER OF INCOME TAX

The appeal is dismissed in terms of the signed order

C.A. No.-004335-004335 - 2012Supreme Court01 Nov 2017

HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Bench:
Section 241Section 244

140A, such interest shall be calculated at the rate of one-half percent for every month or part of a month comprised in the period, from the date of furnishing of return of income or payment of tax, whichever is later, to the date on which the refund is granted. Provided that no interest under clause (a) or clause