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2 results for “TDS”+ Section 244clear

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Key Topics

Section 24413Section 244A5Section 2412Section 2012

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

Section 244(A)(1). This question was answered as follows: “5.In the present case, as stated above, there are two components of the tax paid by the assessee for which the assessee was granted refund, namely TDS

INCOME TAX OFFICER, NEW DELHI vs. DELHI DEVELOPMENT AUTHORITY

C.A. No.-003544-003544 - 1998Supreme Court29 Nov 2001
For Respondent: DELHI DEVELOPMENT AUTHORITY
Section 194A
Section 2
Section 201
Section 244
Section 244(1)
Section 244A
Section 256(1)

TDS) found that the D.D.A. failed to deduct income-tax at source on the payment of interest made to the buyers as provided under Section 194A of the Income-tax Act. Accordingly, a demand was raised for the Assessment Years 1987-88, 1988-89 and 1989-1990. An appeal to C.I.T. failed and it was found that the Assessing Officer