How many judgments cite Transmission Corporation of AP Ltd. v. CIT?

23 judgments on BharatTax cite Transmission Corporation of AP Ltd. v. CIT (105 Taxmann 742), spanning 2015 to 2026.

Which sections of the Income Tax Act does Transmission Corporation of AP Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 139(1), Section 143(3), Section 195, Section 4, Section 40(a)(i), Section 5.

Transmission Corporation of AP Ltd. v. CIT

105 Taxmann 742Supreme Court of India1999#4948 most cited

What is Transmission Corporation of AP Ltd. v. CIT authority for?

The scheme of TDS applies to gross sums payable, even if the entire amount isn't income for the recipient, where income tax is leviable on that sum. This includes payments to contractors where the entire sum may not be income of the recipient.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Transmission Corporation of AP Ltd v CIT · section 195 · TDS · withholding tax · income chargeable · gross sums · non-resident payment · section 40(a)(i) · assessee in default

Sections most often in play

Section 139(1)Section 143(3)Section 195 Section 4 Section 40(a)(i)Section 5 Section 9

Issues it is cited on

section 115a withholding tax fees for technical services tax treaty permanent establishment section 40(a)(i)section 195 assessee in default profits and gains of business or profession non-resident section 144c(13)section 201

Judgments citing Transmission Corporation of AP Ltd. v. CIT

Pahilajrai Jaikishan, Mumbai vs. DCIT 19(3), Mumbai

In the result, the appeal is allowed

ITA 994/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…आयकर अपील"य अ"धकरण “सी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) A.C.I.T. 19(3), Mumbai M/s Pahilajrai Jaikishin Room No – 305, 3rd Floor, Makhija Chambers, 6th Floor, बनाम/ Piramal Chambers, Parel, 196, Turner Road, Mumbai – 400 012. Bandra (West), Mumbai- 400 050. v. आयकर अपील सं./I.T.A. No.994/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) M/s Pahilajrai Jaikishin D.C.I.T. 19(3), Mumbai Makhija Chambers,…

Asst CIT 19(3), Mumbai vs. Pahilajrai Jaikishin, Mumbai

In the result, the appeal is allowed

ITA 1562/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

ACIT, Chennai vs. M.M.Forgings Ltd., Chennai

In the result, the appeal of the Revenue in ITA

ITA 2679/CHNY/2014[2011-12]Status: DisposedITAT Chennai19 Jun 2015AY 2011-12

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No.2679/Mds/2014 ("नधा"रण वष" / Assessment Year : 2011 -2012)

For Appellant: Shri. Krishnamurthy, CITFor Respondent: Shri. Philip George, Advocate

Section 143(3)Section 40Section 801A(4)Section 80I

…आयकर अपील"य अ"धकरण, ‘’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी च"ला नागे"" "साद, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.2679/Mds/2014 ("नधा"रण वष" / Assessment Year : 2011 -2012) The Assistant Commissioner of M/s. M.M. Forgings Ltd, Income Tax, Vs Guindy House, Company Circle IV(3), No.95, Anna Salai, Chennai Chennai 600 032. [PAN:AAACM 2164L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri. Krishnamurthy, CIT ""यथ…