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3 results for “TDS”+ Section 260clear

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Key Topics

Section 194H4Section 115J2

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

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

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 to pay tax on 30% of book

THE DIR. PRASAR BHARATI vs. COMMISSIONER OF INCOME TAX, THIRUVANANTH

C.A. No.-003496-003497 - 2018Supreme Court03 Apr 2018

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 194HSection 201(1)

260-A of the Act in the High 7 Court. By impugned judgment, the High Court allowed the appeals and while setting aside the Tribunal's order restored the order of CIT (Appeals) and AO. 17. The High Court was of the opinion that the provisions of Section 194H are applicable to the payments made by the appellant

COMMNR. OF INCOME TAX, RAJKOT vs. SHATRUSHAILYA DIGVIJAYSINGH JADEJA

C.A. No.-004411-004411 - 2003Supreme Court01 Sept 2005
For Respondent: Shatrusailya Digvijaysingh Jadeja
Section 143(3)Section 246Section 95

260 ITR 86. Per contra, Shri M.L.Varma, learned senior counsel appearing on behalf of the assessee submitted that revisions and appeals were filed by the assessee along with the condonation applications; that, however, declarations pertaining to the assessment years covered by the appeals under sections 246 were accepted by the designated authority (for short "DA") under the Scheme though