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2 results for “TDS”+ Section 80G(5)(iii)clear

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Key Topics

Section 1424Section 10(20)4Section 103Section 194A3Section 115J2

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

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

III of Schedule VI to the Companies Act, 1956, subject to the adjustments specified in the Explanation to Section 115JA. The higher of the two computations is deemed to be the “total income” chargeable to tax and tax is payable accordingly. Thus, Section 115JA enacts a deeming fiction by deeming 30% of book profits to be the “total income” chargeable

NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. CHIEF COMMISSIONER OF INCOME TAX

C.A. No.-000792-000793 - 2014Supreme Court02 Jul 2018

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

Section 10Section 10(20)Section 131
Section 142
Section 142(1)
Section 194A
Section 3

TDS), Kanpur vs. Canara Bank where we have considered and decided those issues by our judgment of this date. After dismissal of the writ petition dated 28.02.2011 the appellant filed a review application which too was dismissed on 04.11.2011. Aggrieved by those two judgments Civil Appeal Nos.792-793 of 2014 have been filed by the appellant. 6. We have heard Shri