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5 results for “TDS”+ Section 86clear

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Key Topics

Section 276C5

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

section 30 of the Copyright Act, which transfers an interest in all or any of the rights contained in sections 14(a) and 14(b) of the Copyright Act, but is a “licence” which imposes restrictions or conditions for the use of computer software. Thus, it cannot be said that any of the EULAs that we are concerned with

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

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 the applications

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

COMMISSIONER OF INCOME TAX (TDS), KANPUR vs. CANARA BANK

The appeals are dismissed

C.A. No.-006020-006020 - 2018Supreme Court02 Jul 2018

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 194ASection 3

TDS),   Kanpur   and   Anr.   vs. Canara   Bank   wherein   the   judgment   of   the   High   Court   dated 04.04.2016 in ITA No. 64 of 2016 has been questioned. 4 3.   The New Okhla Industrial Development Authority  (NOIDA), hereinafter referred to as “Authority” has been constituted by Notification dated 17.04.1976 issued under Section 3 of the Uttar   Pradesh   Industrial   Area   Development   Act,   1976 hereinafter

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 143(1)Section 276C

TDS, TCS, advance tax and tax paid u/s 140A before filing of the return of income or where no return was furnished from the date of completion of assessment or reassessment.” (Emphasis supplied) 66. A perusal of Paragraph 12.4 of the 2014 guidelines as reproduced hereinabove shows that the compounding fee to be levied in the case of an offence