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3 results for “TDS”+ Section 2(17)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

17. On the basis of the aforesaid pleadings, which was exchanged between the parties to the proceedings, the learned Tribunal by its order of 12th September, 2013, had framed the following issues for determination:- “1. Ɛा िदनाँक 31-12-2011 को समय 5.30 बजे पी.एम. स्थान बİˑया, टनकपुर चɼावत राʼŌीय राजमागŊ थाना Ɨेत्र टनकपुर थाना चɼावत मŐ कैȴर नं

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

17. On the basis of the aforesaid pleadings, which was exchanged between the parties to the proceedings, the learned Tribunal by its order of 12th September, 2013, had framed the following issues for determination:- “1. Ɛा िदनाँक 31-12-2011 को समय 5.30 बजे पी.एम. स्थान बİˑया, टनकपुर चɼावत राʼŌीय राजमागŊ थाना Ɨेत्र टनकपुर थाना चɼावत मŐ कैȴर नं

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

17,45,435/- 1,26,909.15 4. Hence, the total tax payable was held to be Rs. 1,26,909.15. 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