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

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

TDS, without any reference to chargeability of tax under the Income Tax Act by the concerned non- resident assessee. This section is similar to sections 193 and 194

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

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

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.

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

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

The appeal is allowed with no

194-I of the Act and, therefore, tax ought to have been deducted at 20% under the said provisions as against deduction of tax at 2% under Section 194C of the Act. The Assessing Officer having held the appellant to be ’assessee in default’ for the shortfall in the amount of tax deducted at source levied interest under Section

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

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

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

194/- 2. Tiger Global International III Holdings, Mauritius 1,422,897 USD 181,782,633.10 equivalent to INR Rs.1259,75,36,473.83 3. Tiger Global International IV Holdings, Mauritius 66,026 USD 8,435,171.44 equivalent to INR Rs.58,45,57,380.79 5.6. Thereafter, the assessees approached the Indian tax authorities by filing applications under Section 197 of the Income