COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

TDS provisions contained in Chapter XVII-B. In fact, if a particular income falls outside Section 4(1) then TDS

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2) INTERNATIONAL TAXATION NEW DELHI

Appeal is hereby allowed to the extent

Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE

TDS) at the rate of 4% in respect of payments received by the Appellant from Oil and Natural Gas Company

COMMISSIONER OF INCOME TAX KOLKATA XII vs. M/S CALCUTTA EXPORT COMPANY

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

TDS provisions and not to punish those assessees who have deducted and paid the TDS to the government sooner or later

M/S NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. COMMISSIONER INCOME TAX APPEALS(41)

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

TDS) & ORS.                  … RESPONDENT(S) WITH CIVIL APPEAL NO.12750 OF 2017 NEW OKHLA INDUSTRIAL  DEVELOPMENT AUTHORITY  … APPELLANT(S) VERSUS UNION OF INDIA

M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI

TDS under Section 194-C of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). The TDS under

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

TDS”] under section 195 of the Income Tax Act. This judgment dated 15.10.2011 has been relied upon by the subsequent

COMMNR. OF INCOME TAX, BANGALORE vs. M/S. CENTURY BUILDING INDUSTRIES PVT.LTD

TDS) on interest paid by it for loans availed of by the assessee and repaid by it with interest on the ground

COMMR.OF INCOME TAX,BANGALORE vs. M/S INFOSYS TECHNOLOGIES LTD

TDS was charged at 30%. It was held that the respondent-assessee was a defaulter for not deducting TDS under

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

TDS and Advance Tax paid by the assessee resulting in the figure of `5,39,88,163/- being the balance

STATE BANK OF INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE SUDHANSHU DHULIA

TDS of its employees. Digitally signed by SNEHA DAS Date: 2022.11.05 12:29:35 IST Reason: Signature Not Verified 2 2. The question

NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. CHIEF COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

TDS as required under Section 194A of the Income Tax Act and remit the same to the Central Government Account

COMMISSIONER OF INCOME TAX (TDS), KANPUR vs. CANARA BANK

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

TDS)       ... APPELLANTS KANPUR AND ANR. VERSUS CANARA BANK        ... RESPONDENT WITH  C.A.NO.6064 of 2018 @ SLP(C)No.9295/2017, C.A.NO.6056 of 2018 2018   @   SLP  (C)No.3162/2017

THE DIR. PRASAR BHARATI vs. COMMISSIONER OF INCOME TAX, THIRUVANANTH

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

TDS), (2012)345 ITR 288 in support of his submission. 36. On perusal of the said judgment, we find that

DY. COMMR. OF INCOME TAX, UJJAIN vs. M/S TORQOUISE INVESTMENT & FINANCE LTD

Appeals are dismissed

TDS on dividend received from a Malaysian company i.e. Pan Century Edible Oils Sdn.Bhd. Malayasia.. The Assessing Officer raised

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

TDS Officer and the AAR had expressed only a prima facie view of the matter. The order dated 17.08.2018 passed

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

TDS, TCS, advance tax and tax paid u/s 140A before filing of the return of income or where no return

COMMISSIONER OF INCOME TAX (IT)4 vs. M/S. RELIANCE TELECOM LTD

Bench: HON'BLE MR. JUSTICE M.R. SHAH

TDS. It was contended by the Assessee that it was for the purchase of software and Ericsson A.B. had no permanent

M/S K LAKSHMANYA AND COMPANY vs. COMMISSIONER OF INCOME TAX

The appeal is dismissed in terms of the signed order

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

TDS of Rs. 45,73,528 and tax paid after original assessment of Rs. 1,71,00,320. The Department