M/S US TECHNOLOGIES INTERNATIONAL PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

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

TDS. That the assessee replied to the Page 3 of 31 said   show   cause   notice   vide   reply   dated 28.10.2003.   That   on   06.11.2003,   another order   under   Section   201(1A)   was   passed levying the penal interest of Rs. 22,015/­. On 10.11.2003, the Additional Commissioner of Income Tax (ACIT) vide order under Section 271C  levied a penalty of  Rs.  1,10

STATE BANK OF INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE SUDHANSHU DHULIA

TDS on this payment. All the same, LTC has to be availed by an employee within certain limitations, prescribed by the law. Firstly, the travel must be done from one designated place in India to another designated place within India. In other words, LTC is not for a foreign travel. Secondly, LTC is given for the shortest route between these

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

10. Before proceeding further, it would be apposite to take note of the provisions of Section 194-C as well as 194-I of the Act. Insofar as Section 194-C is concerned, our purpose would be served by reproducing sub-section (1) which deals that the nature of payments on which tax at source is to be deducted

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

10 Sub-section (2) was inserted by the Finance Act, 2002. 11 Sub-section (3) was inserted by the Finance (No.2) Act, 2004, w.e.f. 01.04.2005. 26 to in that sub-section does not deduct the whole or any part of the tax or after deducting fails to pay the tax as required by or under this

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

10. We quote hereinbelow Sections 17(1) and (2), which read as follows: \023"Salary", "perquisite" and "profits in lieu of salary" defined. 17. For the purposes of sections 15 and 16 and of this section,- (1) "salary" includes- (i) wages; http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 6 (ii) any annuity or pension; (iii) any gratuity

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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

10 and CBDT Notification No. 21/2012 dated 13.06.2012,11 to submit that explanation 4 to section 9(1)(vi) of the Income Tax Act is clarificatory of the position in law right from 01.06.1976 when section 9(1)(vi) of the Income Tax Act was first brought into force. He then argued that the provisions for 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

10 challenging the said certificate dated 26th June 2019. The Writ Petition has been dismissed by the judgment and order impugned in this Court. 30. Mr. Ganesh appearing on behalf of the Appellant forcefully argued that the Respondent No.1 had erred in law in not granting Nil rate TDS to the Appellant for the financial year 2019-20 under Section

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

10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); (viia) to such income credited or paid in respect of,- (a) deposits with a primary agricultural credit society or a primary credit society or a co-operative land mortgage bank or a co- operative land development bank; (b) deposits (other than time

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

10 the learned counsel, the chosen employer, in such circumstances, would be liable to deduct tax on the total income taxable under the head “salaries”. In the absence of exercise of option under Section 192(2), the obligation of each employer, according to the learned counsel, is confined to the amounts of salary actually paid and there is no statutory

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

TDS, any advance tax, any tax paid on self assessment and any amount paid otherwise by way of tax or interest, then, without prejudice to provisions of sub-section (2), an intimation will be sent to the assessee specifying the amount so payable and such intimation shall be deemed to be a notice of demand under Section

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

10 of the 2014 guidelines prescribes the competent authority for the purpose of compounding an offence under the guidelines. Paragraph 11 provides for the compounding procedure. 65. Paragraph 12 provides for the compounding fee which would be applicable to the compounding of offences committed under specific provisions of the Act. Paragraph 12.4 prescribes the compounding fee applicable to offences committed

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

The appeals are dismissed

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

TDS),   Kanpur   and   Anr.   vs. Canara   Bank   wherein   the   judgment   of   the   High   Court   dated 04.04.2016 in ITA No. 64 of 2016 has been questioned. 4 3.   The New Okhla Industrial Development Authority  (NOIDA), hereinafter referred to as “Authority” has been constituted by Notification dated 17.04.1976 issued under Section 3 of the Uttar   Pradesh   Industrial   Area   Development   Act,   1976 hereinafter

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

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

10) Per contra, learned senior counsel appearing on behalf of the Respondent submitted that the purpose of insertion of provisions of Section 40(a)(ia) of the IT Act was to ensure the compliance of 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 of tax at source and did not amount to a conclusive determination of tax liability. Likewise, the AAR while observing that the transaction appeared prima

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

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

TDS amount which was originally 5% until it was enhanced to 10% by Finance Act 2007 with effect from 1.6.2007. 62. In the aforesaid case, the relationship of principal and agent was fully established since the advertising agency was appointed as agent by written agreement and there was specific clause that tax shall be deductible at source on payment

M/S. HINDUSTAN COCA COLA BEVREGE P.LTD. vs. COMMISSIONER OF INCOME TAX

The appeal is allowed with no

10. Be that as it may, the circular No. 275/201/95- IT(B) dated 29.1.1997 issued by the Central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular declares "no demand visualized under Section 201 (1) of the Income- tax Act should be enforced after the tax deductor has satisfied the officer

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 establishment in India and in terms of the DTAA between India and Sweden & USA, the amount paid is not taxable in India. 2 2.2 The Assessing Officer passed an order dated 12.03.2007 rejecting the Assessee’s application holding that

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

The appeals are allowed and the

10 of 12 The question raised by the revenue was: \023Whether on the facts and in the circumstances of the case, the tribunal was right in upholding the order of the CIT (Appeals) directing the assessing officer to allow the claim of depreciation as per the Income Tax Rules for the purposes of computing the book profit under section 115J