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4 results for “TDS”+ Section 115clear

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Key Topics

Section 2013Section 2643Deduction3TDS3Section 271C2Section 1542Addition to Income2

M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

ITTA/272/2008HC Telangana28 Nov 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

115-JAA can be given before computing interest under Section 234C of the Income Tax Act, 1961 ? ITA Nos. 402/2005 & Others Page No.9 of 44 2. Question A has been formulated in ITA Nos. 402/2005, 407/2007, 907/2007, 914/2007, 969/2007, 989/2007, 1350/2007, 546/2008, 701/2008, and 893/2008. Question B has been framed in ITA Nos. 1474/2006, 708/2007, 719/2007, 791/2007, 829/2007, 986/2007, 992/2007

The Commissioner of Income Tax-IV vs. M/s.OCV Reinforcement Manufacturing Limited

ITTA/274/2015HC Telangana06 Jan 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 115Section 151

115 of Civil Procedure Code, aggrieved by the Order dated.11 .06.2014 passed in EP No.9 of 2013, in lt/VOP No.364 of 2008 on the file of the Coud of the Principal Motor Accidents Claim Tribunal, Warangal District. Between: 1. The United lndia lnsurance Company Limited, represented by its regional [\,4anager, Regional Office United lndia Towers Basheerbagh, Hyderabad. 2. The United

Commissioner of Income Tax V vs. C Eswar Reddy AND Co.,

The appeals stand dismissed answering all the

ITTA/452/2015HC Telangana22 Dec 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 154Section 201Section 264Section 271C

TDS default for the relevant assessment year to be Rs.1,36,040/- and the Assessing Officer was directed to pass revised order under Section 201 of the Act. Similarly, reckoning the deduction made under Annexure-9 produced in M.A. No. 452 of 2015, the Commissioner restricted the penalty under Section 271C to Rs.74,669/-. Both the orders of the Commissioner

Commissioner of Income Tax, vs. M/s Polisetty Somasundaram,

ITTA/140/2013HC Telangana28 Jun 2013
Section 144Section 80

TDS was deducted and deposited in the Government account. Since no information was furnished by the assessee nor any evidence is available on record to substantiate the claim of the assessee as genuine, the expenses of Rs.2,00,00,000/- not relating to the business were disallowed and added to the income of the assessee.” Against the said order