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2 results for “TDS”+ Section 206C(7)clear

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Key Topics

Section 244A6Section 33Section 206C2

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

7 Company (India) Private Ltd 1, Singapore Airlines Limited Versus Commissioner of Income Tax, Delhi 2 and Hindustan Coca Cola Beverage (P) Ltd. Versus Commissioner of Income Tax3. 15) In all these cases it was held that the recipient of the income on which TDS has not been deducted, even though it was liable to such deduction under the Income

M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

ITTA/167/2012
HC Telangana
21 May 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 244ASection 260A

7 of 17 commercial world and even in civil suits while computing interest under Section 34 of the Code of Civil Procedure, 1908 the principal amount and the interest due are added and treated as the primary amount in the decree drawn. Interest becomes due and payable on this primary amount. In other words, interest stands capitalised. We further note