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3 results for “TDS”+ Section 135clear

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Key Topics

Section 194J4Section 403Section 260A2Section 2602Section 2012Section 133A2Section 201(1)2Deduction2TDS2Survey u/s 133A

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

TDS). The assessee thereupon approached the Income Tax Appellate Tribunal (hereinafter referred to 8 as 'the Tribunal' for short) by filing appeals against the order passed by the Commissioner of Income Tax (Appeals). During the pendency of the appeals before the Tribunal, a division bench of this court by order dated 14.03.2012, set aside the order passed by the learned

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

The appeal is disposed off accordingly

2
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

TDS provisions in respect of 40% of 5 payments made to the doctors as envisaged under Section 194J of the Act. Therefore, an amount of Rs.65,32,000/- was disallowed by invoking Section 40(a)(ia) of the Act. On the very same reason, an amount of Rs.45,69,998/- was disallowed on account of operation management service charges

THE COMMISSIONER OF INCOME TAX IV vs. M/S. PRABHATH AGRI BIO TECH P. LTD.,

The appeals stand dismissed

ITTA/325/2012HC Telangana19 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 17(2)Section 260A

TDS provisions relate to and prescribe one of the modes of collection of tax. It is with this objective that duties or “obligations” are imposed on the payer. This does not override or disturb the primary “obligation” imposed by the charging section read with the computation provisions. Further, we are specifically concerned with Section