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“short payment of tax”

TDS / TCSSection 201Section 20133 judgments

The decision most relied on for short payment of tax is DCIT v. Chandabhoy & Jassobhoy (49 SOT 448), cited in 24 judgments on BharatTax.

Leading authorities on short payment of tax

DCIT v. Chandabhoy & Jassobhoy
49 SOT 448 · 2012 · ITAT
24
citing judgments

Section 40(a)(ia) is not applicable where tax has been deducted at source, even if at a lower rate than required, due to a difference in opinion regarding the nature of the payment.

Judgments citing short payment of tax

CIT vs. Ocl India Ltd

The appeals are dismissed

ITA - 1063 / 2007HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

C.I.T vs. Indian Sugar Exim Corporation Ltd

The appeals are dismissed

ITA - 989 / 2008HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

Commissioner of Income Tax vs. Cadence Design Systems I.P.Ltd

The appeals are dismissed

ITA - 992 / 2007HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

CIT vs. Negolice India Pvt Ltd

The appeals are dismissed

ITA - 986 / 2007HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

The Commissioner of Income Tax vs. Nokia India Ltd

The appeals are dismissed

ITA - 914 / 2007HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

The Commissionr of Income Tax vs. Nis Sparta Ltd

The appeals are dismissed

ITA - 907 / 2007HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

Commissioner of Income Tax Delhi I vs. Continental Packaging P.Ltd

The appeals are dismissed

ITA - 829 / 2007HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

Commissioner of Income Tax vs. Nehru Place Hotels Ltd

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

Commissioner of Income Tax Delhi I vs. Anant Raj Industries P. Ltd

The appeals are dismissed

ITA - 462 / 2008HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

Commissioner of Income Tax vs. Bioseed Research (India) Pvt. Limited

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

Commissioner of Income Tax vs. Brijbasi Art Press Limited

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

Commissioner of Income Tax Delhi-1 vs. Allied Strips Ltd

The appeals are dismissed

ITA - 791 / 2007HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

Commissioner of Income Tax Del vs. M/S Jindal Exports Ltd

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted