POPULAR PRINTERS vs. THE INCOME TAX OFFICER (TDS)

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

TDS) reported in [2012 (21) Taxman.com.489 (Allahabad) in support of his contention. It can be seen that the judgment was rendered in a case which relates to the assessment years 2009-10 and 2010-11. The proviso to Section 201 came into force only in 2012. As such, no reliance can ITA.209/2019, ITA.210/2019, ITA.212/2019, ITA.220/2019, ITA.221/2019, ITA.222/2019, ITA.224/2019, ITA.226/2019

M/S. POPULAR TRADERS vs. THE INCOME TAX OFFICER

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

TDS) reported in [2012 (21) Taxman.com.489 (Allahabad) in support of his contention. It can be seen that the judgment was rendered in a case which relates to the assessment years 2009-10 and 2010-11. The proviso to Section 201 came into force only in 2012. As such, no reliance can ITA.209/2019, ITA.210/2019, ITA.212/2019, ITA.220/2019, ITA.221/2019, ITA.222/2019, ITA.224/2019, ITA.226/2019

POPULAR DEALERS vs. THE INCOME TAX OFFICER (TDS)

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

TDS) reported in [2012 (21) Taxman.com.489 (Allahabad) in support of his contention. It can be seen that the judgment was rendered in a case which relates to the assessment years 2009-10 and 2010-11. The proviso to Section 201 came into force only in 2012. As such, no reliance can ITA.209/2019, ITA.210/2019, ITA.212/2019, ITA.220/2019, ITA.221/2019, ITA.222/2019, ITA.224/2019, ITA.226/2019

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

TDS is not acceptable while treating the provision made for the Assessment Year 2009-10. The subject expenditure does not satisfy the provision of Section 40(a)(ia) of the Act. A mere provision of expenditure is not allowable as expenditure inasmuch as the assessee has not suffered actual expenditure on account of the said commission payable to the agents

M/S. SUBSCRIBERS CHITS (P) LTD. vs. COMMISSIONER OF INCOME TAX

Appeals stand allowed accordingly

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 271C(1)(b) of the ct to attract penalty, nothing remains to be considered further, either by the Tribunal or by this Court since the verdict passed by the departmental authorities and the Tribunal (copies of which have been produced as Annexures A, B and C) stand contrary to the declaration as above. The said orders stand set aside

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against