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3 results for “TDS”+ Section 10(26)clear

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Addition to Income3Section 1732

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION vs. M/S DEEPWATER PACIFIC 1 INC

ITA/11/2022HC Uttarakhand02 Nov 2022

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

Section 31Section 53

26,909.15. 5. In the facts of the present case, the Tax Assessing Officer vide order dated 15.11.2016 held that the respondent was a trader and after mining the goods, was selling sand, concrete, grid, etc. As per the Report received from the Special Investigation Branch Rudrapur Unit, the trader had stored and sold sub- minerals in huge quantity

Hari Mohan Sarswat vs. DCIT CIRCLE

ITA/42/2015HC Uttarakhand05 Mar 2021

Bench: HON'BLE MR. RAGHVENDRA SINGH CHAUHAN,HON'BLE MR. JUSTICE ALOK KUMAR VERMA

Section 173

Section 173 of the Act, and can be an argument be at all pressed in the absence of pleading and evidence of contributory negligence. 22. Based on the aforesaid issues, the learned Tribunal has proceeded to decide the Claim Petition by the impugned award and thereby awarding the compensation as referred to above. 10 23. The matter was addressed

M/S SIEM OFFSHORE INC. vs. The Deputy Director Of Income Tax

ITA/43/2015HC Uttarakhand24 Nov 2020

Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Section 173

Section 173 of the Act, and can be an argument be at all pressed in the absence of pleading and evidence of contributory negligence. 22. Based on the aforesaid issues, the learned Tribunal has proceeded to decide the Claim Petition by the impugned award and thereby awarding the compensation as referred to above. 10 23. The matter was addressed