national carrier by the shortest route to the place of destination;
** ** **
As per the provisions of section 10(5) of the Income-tax Act ... garb of benefit of LTC available by virtue of
section 10(5) of the Act. Undisputedly, in the instant case, the
employees of the assessee
national carrier by the shortest route to the place of destination;
** ** **
As per the provisions of section 10(5) of the Income-tax Act ... garb of benefit of LTC available by
virtue of section 10(5) of the Act. Undisputedly, in the instant case, the
employees of the assessee
national carrier
by the shortest route to the place of destination;
**
As per the provisions of section 10(5) of the Income-tax Act ... garb of benefit of
LTC available by virtue of section 10(5) of the Act. Undisputedly, in
ITA No. 1141/Bang/2017
Page
deducted in terms of
section 194C of the Act and not u/s 194I of the Act while the assessee in their
COs raised ... terms of provisions of sec.
194C or u/s sec. 194I of the Act while making payments to the carrier for
transportation of petroleum products
direct the Assessing Officer to allow deduction under section
10(10C) of the Act against ex-gratia payment of Rs.2,65,914/-. The
ground ... assessee is against the
claim of deduction under section 10(5) of the Act at Rs.1,19,227/-.
The facts relating to the issue
Addl. Commissioner Of Income-Tax And ... vs Dargapandarinath Tuljayya & Co. on 10 December, 1975
interpretation of Section 194H of the Income Tax Act, 1961
(“ IT Act ”) as introduced by the Finance Act, 2001 , with effect from
01.04.2000. The provision ... Act.
10. The relevant Assessment Year is 200102. Spurred by the
reintroduction of Section 194H in the IT Act by the Finance Act
South Eastern Coalfields Ltd. vs Joint Commissioner Of Income Tax on 28 February, 2002
Equivalent
arising from assessment order passed U/s 143(3) and
penalty levied U/s 271D of the I.T. Act. respectively. First we taken ... informed that a search and seizure action U/s 132 of the
Act was carried out on 02.07.2015 in case of Kota Dall Mill Group
10 to qualify themselves annually for exemption of the annual value of their premises under Section 9 of the Act as the carriers ... facts of this case as applied to Sections 9 and 10, Income-tax Act, 1913, I find it difficult to disagree with the learned appellate
