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“Section 246(5)”
Section References (mined)Section 246Section 246(5)2 judgments
The decision most relied on for Section 246(5) is Central Provinces Manganese Ore Co. Ltd. v. CIT (160 ITR 961), cited in 31 judgments on BharatTax.
Leading authorities on Section 246(5)
Central Provinces Manganese Ore Co. Ltd. v. CIT
160 ITR 961 · 1986 · Supreme Court
31
citing judgments
The levy of interest under the Income Tax Act is part of the assessment process and can be challenged in an appeal if the assessee disputes the chargeability of interest itself. However, claims for waiver or reduction of interest cannot be challenged in appeal and must be pursued through revisional jurisdiction.
CIT v. Eon Technology P Ltd.
246 CTR 40 · 2012 · High Court
15
citing judgments
Foreign commission paid to non-residents is not taxable in India, thus no TDS liability arises on such payments.
