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3 results for “TDS”+ Section 14clear

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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

14 Rule 3 and 4 of C.P.C., and having not done so, and coupled with the observation, which has been made by the Tribunal in its order of 12th September, 2013, that none of the parties apart from the issues framed on 12th September, 2013, have not pressed any other issues before the Tribunal. 21. The question would be, that

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

14 Rule 3 and 4 of C.P.C., and having not done so, and coupled with the observation, which has been made by the Tribunal in its order of 12th September, 2013, that none of the parties apart from the issues framed on 12th September, 2013, have not pressed any other issues before the Tribunal. 21. The question would be, that

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

Section 31 on 16.02.2016 and, thereafter, the case was re-opened for hearing. As per the Special Investigation Branch’s report, the trader had provided Form-F 5 (license of storing minerals) to the District Mining Officer Udham Singh Nagar and, as per this, the trader had taken in a huge quantity of outlet of general sand during the year