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3 results for “TDS”+ Section 13(3)clear

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Key Topics

Addition to Income3Section 1732

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

13, it has been specifically referred 9 by this Court, because apart from the fact, that in the absence of there being any specific pleading in the written statement pertaining to the aspect of contributory negligence in order to attract the finding to be returned by the Tribunal, and particularly, in the absence of the proper issues being got framed

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

13, it has been specifically referred 9 by this Court, because apart from the fact, that in the absence of there being any specific pleading in the written statement pertaining to the aspect of contributory negligence in order to attract the finding to be returned by the Tribunal, and particularly, in the absence of the proper issues being got framed

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

3 of 2020 and Second Appeal No. 70 of 2019 for the Assessment Year 2014-15 filed under Section 53 of the Uttarakhand Value Added Tax Act, 2005 (hereinafter referred to as the VAT Act) and the order dated 01.06.2019 passed by the Joint Commissioner Appeal III, Haldwani in Appeal No. 103 of 2018. The Tribunal has allowed the Second