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

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

deduction from the income in the previous year in which the TDS was deducted. However, when the amount deducted in the form

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

deductible at source (TDS) on interest paid by it for loans availed of by the assessee and repaid by it with

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

TDS under Section 194-C of the Act is deductible @ 2%. After deducting this TDS while making payment to AAI, the same

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

Deduction at Source (TDS) at the rate of 4% in respect of payments received by the Appellant from Oil and Natural

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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

deductible at source [“TDS”] under section 195 of the Income Tax Act. This judgment dated 15.10.2011 has been relied upon

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

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

deduction at source provisions are not applicable.  The Assessing Officer passed the order dated 31.03.2014 for the Financial Year 2010­2011 and 2011­2012, the respondent   was   held   as   “assessee­in­default”   for non­deduction/non­deposit   of   TDS

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

TDS provisions in Chapter XVII-B, which are in the nature of machinery provisions to enable collection and recovery of taxes, are independent of the charging provisions which determines the assessability of income chargeable under the head “Salaries” in the hands of the recipient? Broadly stated, we have cases in which the tax-deductor-assessee(s) has not deducted

STATE BANK OF INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE SUDHANSHU DHULIA

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

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

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

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

MALAYALA MANORAMA CO LTD. vs. COMMR.OF INCOME TAX, TRIVANDRUM

The appeals are allowed and the

TDS deducted, the Assessing Officer created a total demand of Rs.26,83,327/-. It is relevant to mention here that

COMMNR. OF INCOME TAX, SHIMLA vs. M/S. AMBUJA DARLA KARSOG MANGU T.C.S.LTD

The appeals are disposed of accordingly

Bench: Us A Copy Of The Order Passed By A Bench Of This Court In Commr. Of Income Tax,Shimla Vs. M/S Sirmour Truck Operators Union, Gondpr \026 Civil Appeal No. 5845/2007 Stating As Under: " Delay Condoned. Leave Granted. M/S Gujarat Ambuja Cement Ltd. Entered Into A Contract With M/S Sirmour Truck Operators Union, The Respondent Herein. Respondent Assessee Is A Society. Its Members Consist Of Truck Operators. The Question Which Arose Before The High Court In The Income Tax Appeals Under Section 260A Was Whether Assessee Was Liable Or Not Liable To Deduct Tds Under Section 194 C Of The Income Tax Act. -1- In Our View, The Afore-Stated Question Is A Substantial Question Of Law. The High Court Ought To Have Decided The Said Question. It Ought Not To Have Dismissed The Appeals Summarily.

deduct TDS under Section 194 C of the Income Tax Act. -1- In our view, the afore-stated question is a substantial

HONDA SIEL CARS INDIA LTD vs. COMMISSIONER OF INCOME TAX, GHAZIABAD

In the results. As a consequence, we find no

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

Deduction at Source (TDS)/levy of CESS (under Research and Development Cess Act, 1986). Receipt by LICENSOR of any payment

INCOME TAX OFFICER, NEW DELHI vs. DELHI DEVELOPMENT AUTHORITY

TDS) found that the D.D.A. failed to deduct income-tax at source on the payment of interest made to the buyers

COMMNR. OF INCOME TAX, RAJKOT vs. SHATRUSHAILYA DIGVIJAYSINGH JADEJA

TDS, self- assessed tax, advanced tax paid, if any, had to be deducted under section 90; the DA had to determine

SHATRUSAILYA DIGVIJAYSINGH JADEJA vs. COMMNR. OF INCOME TAX, RAJKOT

Appeals are allowed, with no order as

TDS, self-assessed tax, advanced tax paid, if any, had to be deducted under section 90; the DA had to determine

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

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

deduction at source under the Income Tax Act and so much so the provision in the agreement was for the agent after retaining 15% to give cheque or demand draft for TDS

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 under Section 197 of the Act merely prescribed a tentative and provisional rate of deduction