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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

TDS are distinct from and exist apart from provisions for assessment under the Income Tax Act. This being so, it is clear that the India-USA DTAA and other such DTAAs would not apply to the persons spoken of in section 195 of the Income Tax Act who are not assessees, since the provisions of the DTAAs, when read with

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

TDS either at the time of payment or booking, whichever is earlier; and thus, the said provision would apply to both the situations where the expenses amount has been “paid” or is “payable”. However, according to the learned counsel, the additional consequence of default as provided in Section 40(a)(ia) of the Act would come into operation only

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

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

TDS under Section 192. Consequently, Section 201(1) and 201(1A) were also not applicable to the facts of this

STATE BANK OF INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE SUDHANSHU DHULIA

1. Leave granted. The appellant (State Bank of India) has challenged the judgement dated 13.01.2020 passed by a Division Bench of the Delhi High Court in ITA No. 05/2020 which has dismissed the appeal filed by the appellant and upheld the order passed by the Income Tax Appellate Tribunal (ITAT) dated 09.07.2019, holding the appellant as an assessee in default