119 results for “TDS”+ Section 10(46)clear
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In the result, appeals of the assessees are allowed
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीऱ सं./I.T.A.No.13 & 14/Viz/2019 (निर्धारण वषा/Assessment Years : 2008-09 & 2011-12) Thangirala Immanuel, Vs. Income Tax Officer Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीऱ सं./I.T.A.No.16/Viz/2019 (निर्धारण वषा/Assessment Year : 2011-12) Avadhanula Srinivasa Rao Vs. Income Tax Officer Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीऱ सं./I.T.A.No.25/Viz/2019 (निर्धारण वषा/Assessment Year: 2011-12) Vs. Income Tax Officer Nuthalapati Ravi Shankar Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri G.V.N.Hari, Ar निर्धाररती की ओर से / Assessee By : Smt.Suman Malik, Ar सुिवधई की तधरीख / Date Of Hearing : 30.04.2019 घोषणध की तधरीख/Date Of Pronouncement : 29 .05.2019
TDS on the amounts as they are taxable. Since the above amounts are taxable, the AO reopened the assessments u/s 147 by issue of notice u/s 148 of the Act and taken up the cases for reassessment. During the reassessment proceedings the assessees have filed the reply stating that the exemption was claimed u/s 10(14), since, the amounts were