← All Phrases

“Section 234(1)”

Section References (mined)Section 234Section 234(1)16 judgments

The decision most relied on for Section 234(1) is Sole Trustee, Loka Shikshana Trust v. CIT (101 ITR 234), cited in 323 judgments on BharatTax.

Leading authorities on Section 234(1)

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

B Kishore Kumar v. DCIT
234 Taxmann 771 · 2015 · Supreme Court
135
citing judgments

This Supreme Court decision is cited as authority in search and seizure assessment proceedings.

Jindal Photo Films Ltd. v. DCIT
234 ITR 170 · 1998 · High Court
71
citing judgments

Reopening an assessment is not permissible without fresh tangible material, merely on a change of opinion or a fresh application of mind to the same facts.

CIT v. Jeoffrey Manners & Co. Ltd.
180 Taxmann 87 · 2009 · High Court
40
citing judgments

Expenditure incurred for making advertisement films is revenue expenditure if it relates to an ongoing business. However, if the expenditure is for a brand to be used in a business yet to commence, it is capital expenditure.

Jagran Prakashan Limited v. The DCIT
234 ITR 288 · Reported
24
citing judgments

A finding by the Revenue that an assessee is in default is a foundational requirement for initiating proceedings under Section 201 of the Income-Tax Act. The burden of proving that the payee has paid taxes shifts to the deductor following amendments to Section 201 effective from July 1, 2012.

346 ITR 0207 (Guj), Income Tax Officer v. Selected Dalurb and Coal Co. (P). Ltd.
234 ITR 220 · 1998 · High Court
13
citing judgments

Judicial scrutiny can examine whether there was material on the basis of which a belief could be formed about the escapement of income.

CIT vs. Halliburton Offshore Services Inc. (2004) and CIT v. Reading and Bates Exploration Co.
278 ITR 47 · Reported
13
citing judgments

Interest under section 234 cannot be levied if the employer fails to deduct tax at source, as the employee should not be faulted for the employer's default.

2007) 5 SCC 447; Union of India v. Mohindra Supply Co.: AIR 1962 SC 256; Bank of England v. Vagliano Bros 39 LR
1 SCC 633 · 2002 · Reported
12
citing judgments

The levy of interest under Section 234-A of the Income Tax Act is statutory, mandatory, and automatic, meaning it cannot be a question of law that can be raised in appeal. The High Court's jurisdiction under Section 260A is limited to questions of law, and thus, observations on the levy of interest are generally outside its scope.

Judgments citing Section 234(1)

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

The appeals are dismissed

ITA - 456 / 2008HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

Commissioner of Income Tax vs. C.J.International Hotels Ltd

The appeals are dismissed

ITA - 453 / 2008HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

Commissioner of Income Tax Delhi II vs. Leroy Somer & Controls India P.Ltd

The appeals are dismissed

ITA - 407 / 2008HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

CIT vs. Ocl India Ltd

The appeals are dismissed

ITA - 1063 / 2007HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

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

The appeals are dismissed

ITA - 989 / 2008HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

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

The appeals are dismissed

ITA - 992 / 2007HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

CIT vs. Negolice India Pvt Ltd

The appeals are dismissed

ITA - 986 / 2007HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

The Commissioner of Income Tax vs. Nokia India Ltd

The appeals are dismissed

ITA - 914 / 2007HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

The Commissionr of Income Tax vs. Nis Sparta Ltd

The appeals are dismissed

ITA - 907 / 2007HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

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

The appeals are dismissed

ITA - 829 / 2007HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

Commissioner of Income Tax vs. Nehru Place Hotels Ltd

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

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

The appeals are dismissed

ITA - 462 / 2008HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

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

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

Commissioner of Income Tax vs. Brijbasi Art Press Limited

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

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

The appeals are dismissed

ITA - 791 / 2007HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted

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

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

difference between the ―assessed tax‖ and the advance tax paid, as the case may be. It was submitted that Explanation 1 after section 234(1) defines the term ―assessed tax‖ to mean the tax determined under section 143(1) or upon a regular assessment as reduced by the Tax Deducted