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4 results for “TDS”+ Section 273Bclear

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Key Topics

Section 201(1)5Section 2014Section 194J3Section 1923Section 271C3Section 273B3TDS3Section 260A2Section 271B2Deduction

The Commissioner of Income Tax-I, vs. M/s. Celestial Laboratories Limited,

In the result, the appeal is disposed of

ITTA/303/2013HC Telangana17 Jul 2013
Section 133ASection 194JSection 201Section 201(1)Section 260Section 260A

TDS that the relevant taxes have been paid by the deductee- assessee (hospitals etc.). A certificate from the auditor of the deductee assessee stating that the tax and interest due from deductee- assessee has been paid for the assessment year concerned would be sufficient compliance for the above purpose. However, this will not alter the liability to charge interest under

The Commissioner of Income Tax, vs. N. Annapurna

The appeals are dismissed with no order as to costs

2
Survey u/s 133A2
Penalty2
ITTA/371/2005HC Telangana14 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 154Section 260A

273B states that notwithstanding anything contained in Section 271C, no penalty shall be imposed on the person or the Assessee for failure to deduct tax at source if such person or the Assessee proves that there was a reasonable cause for the said failure. Therefore, the liability to levy of penalty can be fastened only on the person

COMMISSIONER OF INCOME TAX, RAJAHMUNDRY vs. SRI P. VENKATA NANCHARAIAH

The appeal is allowed in the above terms

ITTA/132/2006HC Telangana27 Dec 2017

Bench: C.V.NAGARJUNA REDDY,M.S.K.JAISWAL

Section 192Section 201Section 201(1)Section 271CSection 273B

TDS was in contravention of Section 192 of the IT Act. 5. While admitting the appeal on 21st September 2007, this Court framed the following substantial questions of law for consideration: (i) Whether the ITAT was justified in dismissing the appeal ignoring the facts and figures on record, particularly when specific ground regarding the same had been taken, taking into

K.DEVENDER REDDY vs. THE INCOME TAX OFFICER

ITTA/187/2005HC Telangana29 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

For Appellant: Mr.A.V.A.Siva KartikeyaFor Respondent: Mr.T.Vinod Kumar
Section 271BSection 273BSection 44A

TDS certificates in respect of the amounts received by him, his client has made out sufficient cause as envisaged in Section 273B