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1,836 results for “TDS”+ Section 260clear

Sorted by relevance

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Key Topics

Section 143(3)55Addition to Income48Disallowance42Section 4041Section 14A32Deduction32TDS30Section 271(1)(c)23Section 80I22Section 26021Section 153C

M/S THE MAHARASHTRA STATE CO. OP BANK LTD.,MUMBAI vs. ITO-1(3)(3), MUMBAI

In the result, the appeal of the In the result, the appeal of the assessee is allowed partly assessee is allowed partly whereas the appeal of the Revenue is dismissed

ITA 3878/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Aug 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

For Appellant: Mr. Sushil LakhaniFor Respondent: Mrs. Riddhi Mishra, CIT-DR
Section 143(3)Section 3Section 36(1)Section 36(1)(vii)

TDS of Rs. 12,23,608/- has been allowed by the has been allowed by the Income-tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or not. If it has been not allowed, then the credit of this amount

Showing 1–20 of 1,836 · Page 1 of 92

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Section 14720

DY CIT-1(3)(2), MUMBAI vs. MAHARASHTRA STATE CO-OPERATIVE BANK LIMITED, MUMBAI

In the result, the appeal of the In the result, the appeal of the assessee is allowed partly assessee is allowed partly whereas the appeal of the Revenue is dismissed

ITA 3916/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Aug 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

For Appellant: Mr. Sushil LakhaniFor Respondent: Mrs. Riddhi Mishra, CIT-DR
Section 143(3)Section 3Section 36(1)Section 36(1)(vii)

TDS of Rs. 12,23,608/- has been allowed by the has been allowed by the Income-tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or not. If it has been not allowed, then the credit of this amount

ASSISTANT COMMISSIONER OF INCOMETAX, MUMBAI vs. VIACOM18 MEDIA PVT LTD, MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

ITA 4658/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Jan 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Ms. Kanupriya Damor, Sr. DRFor Respondent: Ms. Moksha Mehta
Section 153(5)Section 244A

260 or section 262 or or section 263 or section 264, wholly or partly, , wholly or partly, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, the assessee shall be entitled to receive, in addition to the interest the assessee shall

VIACOM 18 MEDIA PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

ITA 4606/MUM/2024[2006-07]Status: DisposedITAT Mumbai23 Jan 2025AY 2006-07

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Ms. Kanupriya Damor, Sr. DRFor Respondent: Ms. Moksha Mehta
Section 153(5)Section 244A

260 or section 262 or or section 263 or section 264, wholly or partly, , wholly or partly, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, the assessee shall be entitled to receive, in addition to the interest the assessee shall

VIACOM 18 MEDIA PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

ITA 4608/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Jan 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Ms. Kanupriya Damor, Sr. DRFor Respondent: Ms. Moksha Mehta
Section 153(5)Section 244A

260 or section 262 or or section 263 or section 264, wholly or partly, , wholly or partly, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, the assessee shall be entitled to receive, in addition to the interest the assessee shall

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 440/KOL/2021[2011-12]Status: DisposedITAT Kolkata02 Sept 2022AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

260 or section 262 or section 263 or section 264 shall be made within the time specified in sub-section (3).” 9. From the perusal of section 244A(1A) of the Act, we note that additional interest under this section is attracted only if the conditions of section 153(5) of the Act are breached. Therefore, from the perusal

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 437/KOL/2021[2008-09]Status: DisposedITAT Kolkata02 Sept 2022AY 2008-09

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

260 or section 262 or section 263 or section 264 shall be made within the time specified in sub-section (3).” 9. From the perusal of section 244A(1A) of the Act, we note that additional interest under this section is attracted only if the conditions of section 153(5) of the Act are breached. Therefore, from the perusal

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 441/KOL/2021[2012-13]Status: DisposedITAT Kolkata02 Sept 2022AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

260 or section 262 or section 263 or section 264 shall be made within the time specified in sub-section (3).” 9. From the perusal of section 244A(1A) of the Act, we note that additional interest under this section is attracted only if the conditions of section 153(5) of the Act are breached. Therefore, from the perusal

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 438/KOL/2021[2009-10]Status: DisposedITAT Kolkata02 Sept 2022AY 2009-10

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

260 or section 262 or section 263 or section 264 shall be made within the time specified in sub-section (3).” 9. From the perusal of section 244A(1A) of the Act, we note that additional interest under this section is attracted only if the conditions of section 153(5) of the Act are breached. Therefore, from the perusal

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 439/KOL/2021[2010-11]Status: DisposedITAT Kolkata02 Sept 2022AY 2010-11

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

260 or section 262 or section 263 or section 264 shall be made within the time specified in sub-section (3).” 9. From the perusal of section 244A(1A) of the Act, we note that additional interest under this section is attracted only if the conditions of section 153(5) of the Act are breached. Therefore, from the perusal

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/654/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/650/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/671/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/642/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/770/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/667/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/766/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/666/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/769/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/652/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560 032. …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260