UPSC v. S. Papaiah

7 SCC 614Reported decision1997#21278 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 194CSection 195Section 35(2AB)Section 37(1)Section 40(a)(ia)Section 147Section 197

Issues it is cited on

section 44ab(a)section 194a(1)section 195(2)section 197interest on securitiessection 194csection 195section 194aassessee in defaultsection 201(1)section 201section 40(a)

Judgments citing UPSC v. S. Papaiah

M/S.Apollo Tyres Ltd, Cochin vs. The Principal Commissioner of Incometax, Cochin

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

…nner, then it has to be done in the manner. In this connection, attention is drawn to the decision of the Privy Council in Nazir Ahmad v. King Emperor, AIR 1936 PC 253 which dictum has been followed by the honourable Supreme Court in UPSC v. S. Papaiah [1997] 7 SCC 614 and many other cases, Tamil Nadu Medical Officers Association v. Union of India [2020] SCC Online SC 699 and State of Jharkhand v. Ambay Cements 29 Apollo Tyres Ltd. [2005] 1 SCC 368. Provisions of section 40(a)(ia) are automatically attracts on failure of the assessee to deduct tax on the sum paid by him. In the light of the legal positions discu…

Muthoot Fincorp Limited, Trivandrum vs. ITO, Circle Central, Trivandrum

In the result, the appeals filed by the assessee stand dismissed

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

…nner, then it has to be done in the manner. In this connection, attention is drawn to the decision of the Privy Council in Nazir Ahmad v. King Emperor, AIR 1936 PC 253 which dictum has been followed by the honourable Supreme Court in UPSC v. S. Papaiah [1997] 7 SCC 614 and many other cases, Tamil Nadu Medical Officers Association v. Union of India [2020] SCC Online SC 699 and State of Jharkhand v. Ambay Cements [2005] 1 SCC 368. Provisions of section 40(a)(ia) are automatically attracts on failure of the assessee to deduct tax on the sum paid by him. 13. The submission of the learned counsel for the assessee tha…

Muthoot Fincorp Limited, Thiruvananthapuram vs. JCIT, Special Range, Thiruvananthapuram

In the result, the appeals filed by the assessee stand dismissed

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

…nner, then it has to be done in the manner. In this connection, attention is drawn to the decision of the Privy Council in Nazir Ahmad v. King Emperor, AIR 1936 PC 253 which dictum has been followed by the honourable Supreme Court in UPSC v. S. Papaiah [1997] 7 SCC 614 and many other cases, Tamil Nadu Medical Officers Association v. Union of India [2020] SCC Online SC 699 and State of Jharkhand v. Ambay Cements [2005] 1 SCC 368. Provisions of section 40(a)(ia) are automatically attracts on failure of the assessee to deduct tax on the sum paid by him. 13. The submission of the learned counsel for the assessee tha…

Muthoot Fincorp Limited, Thiruvananthapuram vs. JCIT, Special Range, Thiruvananthapuram

In the result, the appeals filed by the assessee stand dismissed

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

…nner, then it has to be done in the manner. In this connection, attention is drawn to the decision of the Privy Council in Nazir Ahmad v. King Emperor, AIR 1936 PC 253 which dictum has been followed by the honourable Supreme Court in UPSC v. S. Papaiah [1997] 7 SCC 614 and many other cases, Tamil Nadu Medical Officers Association v. Union of India [2020] SCC Online SC 699 and State of Jharkhand v. Ambay Cements [2005] 1 SCC 368. Provisions of section 40(a)(ia) are automatically attracts on failure of the assessee to deduct tax on the sum paid by him. 13. The submission of the learned counsel for the assessee tha…

UPSC v. S. Papaiah (7 SCC 614) — Cited in 4 Judgments | BharatTax