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1 result for “TDS”+ Section 194Bclear

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Key Topics

Section 2013Section 2643Section 271C2Section 1542

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