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2 results for “TDS”+ Section 244A(1)(b)clear

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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

b) of Section 244(A). The Madras High Court in Needle Industries Pvt. Ltd. (supra) concerned itself with the position prior to the advent of Section 244A. It found that the expression “refund of any amount” used by Section 240 and 244 would include not only tax and penalty but interest also. It was, therefore, held that the clear intention

INCOME TAX OFFICER, NEW DELHI vs. DELHI DEVELOPMENT AUTHORITY

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