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3 results for “TDS”+ Section 12Aclear

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Key Topics

Section 2637Section 12A4Section 2604Section 403Deduction3Section 194J2Charitable Trust2Exemption2TDS2

Mr. Vasamsetty Veera Venkata Satyanarayana vs. The Principal Commissioner of Income Tax -1

Appeal stands dismissed

ITTA/13/2025HC Telangana19 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 12ASection 194CSection 201Section 201(1)Section 263

TDS) under Section 263 of the Act of 1961 ought not to have been interfered with, more so as there was no actual inquiry conducted by the Assessing Officer and this order was erroneous and prejudicial to the interest of the Revenue. Learned counsel submits that the respondent-assessee was not registered under Section 12A

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

ITTA/673/2016HC Telangana15 Dec 2016

Bench: SANJAY KUMAR,M.S.K.JAISWAL

Section 12ASection 194JSection 260Section 260A

12A of the Act is subject to complying with Sections 11 and 12. The assessee cannot take the contention that the amounts paid to KIADB is not an income in the hands of the KIADB. Section 194J does not impose an obligation on the assessee to ascertain whether the deductee is liable to tax or not. It was submitted that

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

ITTA/209/2010HC Telangana16 Jul 2025

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40

12A of the Act on 17.07.1974. It is running various educational institutions throughout the State of 3 Karnataka. During the financial year 2006-07, the Trust was also running a hospital by the name and style of “BGS Appolo Hospital” at Mysuru, in collaboration with M/s. Appolo Hospital Enterprises Limited (AHEL), Chennai. 3. The Assessee filed its return of income