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3 results for “TDS”+ Section 234clear

Sorted by relevance

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Key Topics

Section 115J6Section 2444Section 804Section 2412Section 80V2Section 332

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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Section 241Section 244

234(A)-(C) of the Act and second, that the power assumed by the Settlement Commission for waiver of interest, by following the CBDT circular referred to, does not enable the Commission to provide for payment of interest under Section 244(A). An appeal that was filed before the C.I.T. (Appeals) was allowed. This was done by referring

MALAYALA MANORAMA CO LTD. vs. COMMR.OF INCOME TAX, TRIVANDRUM

The appeals are allowed and the

C.A. No.-005420-005423 - 2002Supreme Court10 Apr 2008
Commissioner of Income Tax,Trivandrum
For Respondent:
Section 115JSection 33Section 80Section 80V

TDS deducted, the Assessing Officer created a total demand of Rs.26,83,327/-. It is relevant to mention here that since the provision of section 80VV stood deleted with effect from 01.4.1988 the claim made under that section was rejected. It was submitted that Chapter XII-B containing \023special provisions relating to certain companies\024 was introduced in the Income

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

C.A. No.-010677-010679 - 2010Supreme Court16 Dec 2010
Section 115J

TDS and Advance Tax paid by the assessee resulting in the figure of `5,39,88,163/- being the balance tax payable by the assessee plus interest under Section 234B and under Section 234C in all amounting to 14 `6,90,73,894/- from which the A.O. deducts the MAT credit of `5,40,15,189/-. Consequently, under the computation