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3 results for “TDS”+ Section 2(15)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

15. Apart from that, the opposite party No. 3 i.e. appellant, herein, has raised a plea pertaining to the non compliance of the mandatory provisions of Section 134 (c) and Section 158 (6) of the Motor Vehicle Act, as well as the effect of the provisions contained under Section 64 (v) (b) of the Insurance Act. 16. There have been

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

15. Apart from that, the opposite party No. 3 i.e. appellant, herein, has raised a plea pertaining to the non compliance of the mandatory provisions of Section 134 (c) and Section 158 (6) of the Motor Vehicle Act, as well as the effect of the provisions contained under Section 64 (v) (b) of the Insurance Act. 16. There have been

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