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5 results for “TDS”+ Section 156clear

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Key Topics

Section 244A6Section 201(1)3Section 33Section 260A2Section 206C2

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

156 and the provisions of this Act shall apply accordingly. (4) The provisions of this section shall apply in respect of assessments for the assessment year commencing on the 1st day of April, 1989, and subsequent assessment years: Provided that in respect of assessment of fringe benefits, the provisions of this sub-section shall have effect

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

TDS amount. It was further contended that by virtue of section 115JAA(4) the assessee is entitled to set off MAT credit at the stage at which the tax has become payable. Consequently, it was submitted, that the assessee is entitled to take into account the tax credit (MAT credit) available to it under section 115JAA when it computes

The Commissioner of Income Tax-III vs. Smt.D.K.Aruna

The appeals are disposed of accordingly

ITTA/44/2010HC Telangana08 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 2(13)Section 206CSection 3Section 6

TDS) Shimla …. Respondent. 3 Coram The Hon’ble Mr. Justice M.S. Ramachandra Rao, Chief Justice. The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. Whether approved for reporting? For the appellants : Mr. Anup Rattan, Advocate General, with M/s Rakesh Dhaulta, Pranay Pratap Singh, Additional Advocate Generals and M/s Arsh Rattan, Sidharth Jalta, Deputy Advocate Generals, with Mr. Rakesh Sharma, Standing

COMMR OF INCOME TAX-II, HYDERABAD vs. M/S JAPSON ESTATES PVT LTD., HYDERABAD

The appeal is allowed;

ITTA/84/2017HC Telangana23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 156Section 195Section 201(1)Section 260Section 9(1)(vii)

156 of the Act was issued. Questioning the same, the assessee filed appeal before the Commissioner of Income Tax (Appeals)-12, Bengaluru. The appeal stood dismissed under order dated 15.12.2014. Against which, appeals before the Income Tax Appellate Tribunal ‘A’ Bench, Bangalore (for short ‘ITAT’) were filed in appeal IT(IT)A Nos.11 to 13/Bang/2015. The appeals came

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

156 ITR 16, has observed that payment of tax by the employer is a perquisite under Section 17(1)(iv). Ranganathan, J. (as His Lordship then was), specifically referred to section 17(2) (iv) and had held as under:- ―The assessee is an employee and the income in question is chargeable to tax in his hands under the head " Salaries