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2 results for “TDS”+ Condonation of Delayclear

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Key Topics

Section 404Section 2602Section 1952Deduction2Disallowance2Condonation of Delay2

Principal Commissioner of Income Tax-1 vs. M/s Sri Sri Gruha Nirman India Pvt. Ltd.

Appeals are dismissed

ITTA/157/2023HC Telangana30 Jan 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 194HSection 260ASection 40Section 80I

delay in re- filing the appeal is condoned. ITA 1021/2019 & ITA 157/2023 1. These two appeals between same parties are based on similar factual and legal matrix, so taken up together for disposal. The appeal bearing ITA No. 1021/2019 pertains to the Assessment Year 2011-12 while the other appeal bearing ITA No. 157/2023 pertains to the Assessment Year

Pr. Commissioner of Income Tax-2, vs. M/s Trinity Advanced Software Labs Private Limited,

In the result, we do not find any merit in the appeal

ITTA/421/2015
HC Telangana
01 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 195Section 260Section 40

TDS u/s.195 of the Act and consequently the said payments are not laible for disallowance u/s.40(a)(i) of the Act? b) Whether the Tribunal was correct in allowing relief to the assessee holding that the reimbursement of salary costs and other expenditure was without any profit element and hence cannot be regarded as income chargeable in the hands