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 certificate dated 26.06.2019   and   seeking   relief   to   issue   the   fresh   certificate under Section 197, therefore, for ready reference, it is hereby reproduced as thus: 197. Certificate for deduction at lower rate. (1) Subject to rules made under sub-section (2A), where, in the case of any income of any person or sum payable to any person, income

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

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

Section 143(3) of the Income Tax Act, 1961 (in short ‘the IT Act’) was completed on 28.12.2007. The Assessing Officer, vide order dated 12.10.2009, disallowed the export commission charges paid by the assessee to M/s. Steel Crackers Pvt. Ltd. 9 amounting to Rs. 40,82,089/- while stating that the tax deducted at source (TDS

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

143(3) of the Income Tax Act, 1961 and also under the assessment orders passed under the Wealth Tax Act, 1957. Being aggrieved by the assessment orders, the assessee herein, preferred appeals to the Commissioner (A) under section 246 of the said Act. However, the assessee failed to pre-deposit the self-assessed tax and consequently, the appeals came

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

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

143(1) of the Act on 5.1.2015. 2. In this context, take notice and show cause as to why proceedings under section 276CC of the Act should not be initiated against you for failure to furnish returns of income before expiry of the assessment year. You may attend either personally or through representative duly authorized

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

3 was dismissed. However, in appeal to the High Court, by the impugned judgment dated 09.12.2009, the High Court of Karnataka held that, since waiver of interest was within the discretion of the Settlement Commission, no right flowed to the assessee to claim refund as a matter of right under law. In the aforesaid circumstances, the judgments of the Tribunal

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

Appeals are dismissed

Section 143(1)(a) of the Income Tax Act, 1961 (for short ’the Act’) on 18.1.1996 on the same income. Along with the return the assess ee CIVIL APPEAL NO. 4485 OF 2007 -2- claimed refund amounting to Rs.29,16.660/- on the basis of credit of deemed TDS on dividend received from a Malaysian company i.e. Pan Century Edible Oils