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2 results for “TDS”+ Section 133A(1)clear

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Key Topics

Section 194J4Section 403Section 2602Section 2012Section 133A2Section 201(1)2Deduction2TDS2Survey u/s 133A2

The Commissioner of Income Tax-I, vs. M/s. Celestial Laboratories Limited,

In the result, the appeal is disposed of

ITTA/303/2013HC Telangana17 Jul 2013
Section 133ASection 194JSection 201Section 201(1)Section 260Section 260A

1. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) TDS CIRCLE-18(2), 4TH FLOOR NO.59, HMT BHAVAN BELLARY ROAD, BANGALORE-560032. 2. THE COMMISSIONER OF INCOME-TAX (TDS), 4TH FLOOR, NO.59, HMT BHAVAN BELLARY ROAD, BANGALORE-560032. ... RESPONDENTS (BY Mr. K.V. ARAVIND, ADV.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED

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

133A was conducted in the case of M/s. BGS Medical Foundation, known as BGS Appolo Hospital, Mysuru on 16.03.2007. As a result of the survey, it came to light, that the hospital has not deducted taxes as required under the TDS provisions in respect of 40% of 5 payments made to the doctors as envisaged under Section 194J