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2 results for “TDS”+ Section 140A(1)clear

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Key Topics

Section 244A6

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

1) thereof, only the amount of TDS is to be reduced for arriving at the figure of advance tax. A reference was then made to section 140A

M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

ITTA/167/2012HC Telangana21 May 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 244ASection 260A

1)(a) of the Act, refund along with interest under Section 244A was given of the excess TDS and advance tax. Again, after the orders of the Tribunal were passed and the refund became payable as a consequence thereof, the excess amount of tax was refunded along with interest payable thereupon under Section 244A of the Act. Thus, the calculations