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5 results for “TDS”+ Section 254(1)clear

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Key Topics

Section 115J6Section 804Section 2014Section 254(2)4Section 194C3Section 80V2Section 332Double Taxation/DTAA2TDS2Rectification u/s 154

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

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

254, section 260, section 262, section 263 or section 264, the amount of tax payable under this Act is reduced or increased, as the case may be, the amount of tax credit allowed under this section shall also be increased or reduced accordingly.” 9 5. As per provisions of Section 115JA, a company is liable

COMMISSIONER OF INCOME TAX (IT)4 vs. M/S. RELIANCE TELECOM LTD

C.A. No.-007110-007110 - 2021Supreme Court03 Dec 2021

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 195(2)Section 254(2)Section 9(1)(vi)

1 Digitally signed by DEEPAK SINGH Date: 2021.12.03 15:43:56 IST Reason: Signature Not Verified (hereinafter referred to as the ‘Revenue’) and has confirmed the order passed by the Income Tax Appellate Tribunal, Bench at Mumbai (hereinafter referred to as the ‘ITAT’) dated 18.11.2016 passed in Miscellaneous Application Nos. 261/M/2014 and 419/M/2013, by which the ITAT in exercise

2

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
For Respondent: Commissioner of Income Tax,Trivandrum
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

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

TDS Officer and the AAR had expressed only a prima facie view of the matter. The order dated 17.08.2018 passed under Section 197 of the Act merely prescribed a tentative and provisional rate of deduction of tax at source and did not amount to a conclusive determination of tax liability. Likewise, the AAR while observing that the transaction appeared prima

M/S. HINDUSTAN COCA COLA BEVREGE P.LTD. vs. COMMISSIONER OF INCOME TAX

The appeal is allowed with no

C.A. No.-003765-003765 - 2007Supreme Court16 Aug 2007
For Respondent: Commissioner of Income Tax
Section 194Section 194CSection 201Section 254

254 (2) of the Act. The Tribunal accordingly recalled its earlier order dated 12.7.2002 for the limited purpose of taking up the particular ground raised in Ground No. 7 in the memorandum of appeal. This order directing the reopening of the matter has attained its finality. The department did not challenge the said order. 7. The Tribunal upon rehearing