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5 results for “TDS”+ Section 199clear

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Key Topics

Section 244A6Section 2603Section 403Section 1732Addition to Income2

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

Appeals of the Revenue are dismissed

ITTA/55/2010HC Telangana20 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 260

TDS could not be denied to the Assessee only because there was no corresponding income. It was held that Section 199

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

TDS could not be denied to the Assessee only because there was no corresponding income. It was held that Section 199

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

199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in ITA Nos. 167/2012 & 168/2012 Page 8 of 17 the period from the 1st day of April of the assessment year to the date on which the refund

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

ITTA/209/2010HC Telangana16 Jul 2025

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40

TDS provisions in respect of 40% of 5 payments made to the doctors as envisaged under Section 194J of the Act. Therefore, an amount of Rs.65,32,000/- was disallowed by invoking Section 40(a)(ia) of the Act. On the very same reason, an amount of Rs.45,69,998/- was disallowed on account of operation management service charges

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

Section 173 of M.V. Act, aggrieved by the Decree and Judgment dated 09.11.2015 in MVOP No.51/2013 on the file of the Court of the Motor Accidents Claims Tribunal cum District Judge, Rajahmundry, East Godavari District. Between: 1. Rudraraju Rukmini, W/o.late Sri Venkatalakshmi Narasimha Raju, Hindu, Occ: Housewife, R/o.Vuyyurivari Meraka, Near Antarvedipalem, Sakhinetipalli - 533 251, East Godavari District. 2. Pericherla Lakshmi