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10 results for “TDS”+ Section 72clear

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Key Topics

TDS8Section 2602Section 194J2Deduction2Addition 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

72. The next issue to be considered is whether the Assessee was liable to deduct tax at source (TDS) on the rent received from tenants of properties of which the Assessee was not the owner. This issue arises in two AYs i.e. 1995-96 (ITA 611 of 2005) and 1996-97 (ITA 609 of 2005). 73. The Assessee

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

72. The next issue to be considered is whether the Assessee was liable to deduct tax at source (TDS) on the rent received from tenants of properties of which the Assessee was not the owner. This issue arises in two AYs i.e. 1995-96 (ITA 611 of 2005) and 1996-97 (ITA 609 of 2005). 73. The Assessee

Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

ITTA/517/2015HC Telangana01 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

72 their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known as the vow of poverty. Therefore, the income received by them is handed over to their religious congregation. 3. From 1944 until the filing of the writ

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

ITTA/493/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

72 their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known as the vow of poverty. Therefore, the income received by them is handed over to their religious congregation. 3. From 1944 until the filing of the writ

Commissioner of Income Tax-II vs. Smt G Sailaja

ITTA/476/2015HC Telangana29 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

72 their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known as the vow of poverty. Therefore, the income received by them is handed over to their religious congregation. 3. From 1944 until the filing of the writ

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

ITTA/494/2015HC Telangana06 Jan 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

72 their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known as the vow of poverty. Therefore, the income received by them is handed over to their religious congregation. 3. From 1944 until the filing of the writ

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

ITTA/508/2015HC Telangana06 Jan 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

72 their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known as the vow of poverty. Therefore, the income received by them is handed over to their religious congregation. 3. From 1944 until the filing of the writ

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

ITTA/428/2015HC Telangana25 Nov 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

72 their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known as the vow of poverty. Therefore, the income received by them is handed over to their religious congregation. 3. From 1944 until the filing of the writ

Commissioner of Income Tax, vs. M/s Polisetty Somasundaram,

ITTA/140/2013HC Telangana28 Jun 2013
Section 144Section 80

Section 80-G. (10) The assessee-company had claimed total expenses of Rs.1,97,72,54,772/- under different heads in the P & L Account. No details were furnished by the assessee to prove the genuineness of these expenses. Moreover, the expenses under various heads were allowable only when TDS

Commissioner of Income Tax, vs. Agricultural Market committee,

The appeals are dismissed

ITTA/422/2011HC Telangana17 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

Section 192Section 194CSection 194JSection 201Section 28Section 9(1)(vii)

TDS in lieu of services received by them and for the services received by them was liable to pay tax within the meaning of Explanation 2 to Section 9(1)(vii) of the Act. 5. However counsel for the respondent Mr. Jhanwar contended that the issue is concluded in view of the following decisions : 1. Commissioner of Income