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6 results for “TDS”+ Section 194A(3)(iii)clear

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Key Topics

Section 194A(3)(v)15Section 2606Section 194A(3)(viia)6Section 194A(3)(i)6Section 1946TDS5Section 2014Exemption4Section 2643Deduction

Commissioner of Income Tax-(TDS), vs. M/s.Neeladri Chit Funds Private Ltd.,

Appeals are dismissed

ITTA/505/2015HC Telangana06 Jan 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iii) Whether the Tribunal is right in law in overlooking the established principle of ‘generalia specialibus non derogant’ vis-à- vis the specific provisions of Sec.194A(3)(viia)(b) and general provisions of Sec.194A(3)(v) of the Act? 3 (iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3

DIRECTOR OF INCOMD TAX [INTERNATIONAL TAXATION] HYDERABAD vs. M/S M W ZANDER [S] PTE LIMITED-INDIA BR, HYDERABAD

3
Section 271C2

Appeals are dismissed

ITTA/503/2015HC Telangana06 Aug 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iii) Whether the Tribunal is right in law in overlooking the established principle of ‘generalia specialibus non derogant’ vis-à- vis the specific provisions of Sec.194A(3)(viia)(b) and general provisions of Sec.194A(3)(v) of the Act? 3 (iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/S. PATNI TELECOM SOLUTIONS PVT. LTD.,

Appeals are dismissed

ITTA/506/2015HC Telangana04 Sept 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iii) Whether the Tribunal is right in law in overlooking the established principle of ‘generalia specialibus non derogant’ vis-à- vis the specific provisions of Sec.194A(3)(viia)(b) and general provisions of Sec.194A(3)(v) of the Act? 3 (iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3

Commissioner of Income Tax V vs. C Eswar Reddy AND Co.,

The appeals stand dismissed answering all the

ITTA/452/2015HC Telangana22 Dec 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 154Section 201Section 264Section 271C

TDS default for the relevant assessment year to be Rs.1,36,040/- and the Assessing Officer was directed to pass revised order under Section 201 of the Act. Similarly, reckoning the deduction made under Annexure-9 produced in M.A. No. 452 of 2015, the Commissioner restricted the penalty under Section 271C to Rs.74,669/-. Both the orders of the Commissioner

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

3. Whether the Tribunal erred in law in not holding that the provisions of section 194J are not applicable to the facts and consequently there is no need to deduct any tax at source on the facts and circumstances of the case? 4. Without prejudice whether the Tribunal erred in law in not holding M/s KIADB being an entity registered

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

ITTA/33/2000HC Telangana27 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 194CSection 197(1)Section 201

194A, 194D, 194-I, 194K, 194L and 195, the Assessing Officer is satisfied that the total income of the recipient justifies the deduction of income tax at any lower rate or no deduction of income tax application made by the assessee in his behalf, give him such certificate as may be appropriate. (2) Where any such certificate is given