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

9. We have heard the rival submissions and perused the material on record. Admittedly, in the instant case it is a situation where the assessee had deducted tax at source and failed to remit the same to the Central Government Account in time. The Hon'ble jurisdictional High Court in the case of Classic Concepts Home India Pvt Ltd (supra

POPULAR DEALERS vs. THE INCOME TAX OFFICER (TDS)

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

1) of Section 201. It can thus be seen that there is no requirement under the Statute that the Assessing Officer should ensure whether the payee has directly paid tax before declaring the appellants as assessee-in-default. As a matter of fact, the appellants by operation of Section 201 will be deemed to be assessee-in-default, even without

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

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

1) of Section 201. It can thus be seen that there is no requirement under the Statute that the Assessing Officer should ensure whether the payee has directly paid tax before declaring the appellants as assessee-in-default. As a matter of fact, the appellants by operation of Section 201 will be deemed to be assessee-in-default, even without

POPULAR PRINTERS vs. THE INCOME TAX OFFICER (TDS)

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

1) of Section 201. It can thus be seen that there is no requirement under the Statute that the Assessing Officer should ensure whether the payee has directly paid tax before declaring the appellants as assessee-in-default. As a matter of fact, the appellants by operation of Section 201 will be deemed to be assessee-in-default, even without

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

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

1. Whether sub-clause (k) of Section 194(c) has applicability for the previous year 2006-07 (AY-2007-08). 2. Whether the Tribunal was correct in restoring the addition of Rs.32,88,677/- made by the assessing officer on account of the dis- allowance under Section 40(a)(ia) of the Act for non-payment of TDS under Section

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

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

1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle

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.

1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

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

1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle

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

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

1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

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

1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

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

1) Whether the Tribunal is correct in law and in the facts of the case in confirming the disallowance of Rs.18,14,139/- under section 40(a) (ia) of the Act holding that the amount paid towards shipping charges attract TDS under section 194(i) of the Act and that the assessee has failed to make TDS on the said

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

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

1,03,92,000/- being year-end provision for payment of commission as an unascertained liability? 5.1 The assessee for the Assessment Year 2009-10 booked an expenditure of Rs.5,00,36,912/- towards commission paid to the selling agents of the assessee. The said expenditure included an amount of Rs.1,03,92,000/- representing provision made

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

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

TDS should have been deducted and Section 194G is attracted in all fours. Alternatively, in the admitted fact situation of the subject assessment Section 194H is attracted. 7. Advocate Anil Sivaraman invites our attention to the explanation given by the assessee to the notice under Section 143(2) of the Act and contends that from the nature of lottery ticket