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4 results for “TDS”+ Section 197(1)clear

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Section 2602Section 1732Section 194C2

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

TDS, that taxes due have been paid by the assessee. It further says that this will not alter the liability to charge interest under Section 201(1A) of the Act till the date of payment of taxes by the assessee or the liability for penalty under Section 271C of the Act. In the case between Commissioner of Income

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

ITTA/55/2010HC Telangana
20 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 260

1 (SC) which has been followed in Hero Cycles v. CIT (2015) 379 ITR 347. The ratio of the decision of the Bombay High Court in CIT v. Lokhandwala Constructions Industries Ltd. (2003) 260 ITR 579 (Bom) was rightly relied upon by the ITAT to allow the plea of the Assessee and treat the said interest payments as revenue expenditure

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

ITTA/210/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260

1 (SC) which has been followed in Hero Cycles v. CIT (2015) 379 ITR 347. The ratio of the decision of the Bombay High Court in CIT v. Lokhandwala Constructions Industries Ltd. (2003) 260 ITR 579 (Bom) was rightly relied upon by the ITAT to allow the plea of the Assessee and treat the said interest payments as revenue expenditure

The Commissioner of Income Tax, vs. Shri Chidipotu Sridhar,

In the result, the appeal is allowed, as follows;

ITTA/203/2016HC Telangana20 Apr 2016

Bench: RAMESH RANGANATHAN,SURESH KUMAR KAIT

Section 173

197/-. Form 16 A submitted by the deceased to the Income Tax Department for the assessment year 2012-2013 (from 1.10.2011 to 31.12.2011) for a sum of Rs. 1,26,225/-. ' EX.A13 EX.A14 Form 16A submitted by the deceased for the assessment year 2012-2013 for a sum of Rs. 1,79,537/-. Copy of VAT Certificate issued by Commercial