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13 results for “TDS”+ Section 201clear

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Key Topics

Section 20110 Section 19410 TDS10 Section 2449 Section 271C9 Section 194A6 Section 244A5 Section 194H4 Section 201(1)3 Survey u/s 133A

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

C.A. No.-007934-007934 - 2011Supreme Court10 Apr 2023

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

Section 201Section 271C

TDS, the Page 23 of 31 Parliament/Legislature has provided the same like in Section 201(1A) and Section 276B of the Act. 7.8 Section

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

C.A. No.-007865-007865 - 2009Supreme Court29 Jul 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 201 of the Act provides for consequence of non-deduction of TDS either at the time of payment or booking

3

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

C.A. No.-005114-005114 - 2007Supreme Court25 Mar 2009

Section 133ASection 192(1)Section 201(1)Section 9(1)(ii)

Section 201 of the Act, the tax alleged to be in default cannot be once again recovered from the assessee herein since the same stood paid by the expatriate(s). 12 14. Shri S. Ganesh, learned senior counsel appearing on behalf of M/s Ericsson Communications Pvt. Ltd. (Civil Appeal No. 4082/07), submitted that the TDS

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

C.A. No.-003496-003497 - 2018Supreme Court03 Apr 2018

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 194HSection 201(1)

201 were, therefore, rightly invoked in this case against the appellant by the assessing authority once having held that the appellant failed to comply with the provisions of Section 194H of the Act. 35. Learned counsel for the appellant (assessee) placed reliance on the decision of the Allahabad High Court in Jagran Prakashan Ltd vs. Deputy Commissioner of Income

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

C.A. No.-003725-003725 - 2007Supreme Court04 Jan 2008

For Respondent: Infosys Technologies Ltd

Section 17(2)(iii)Section 192

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

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

C.A. No.-006820-006820 - 2005Supreme Court10 Aug 2007

For Respondent: M/s. Century Building Industries Pvt. Ltd

Section 133ASection 194ASection 194A(1)Section 201Section 201(1)

TDS was not deducted at source by the assessee on the interest payments as required under Section 194A(1) of the Act and, therefore, the A.O. applied the provisions of Section 201

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

C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015

TDS comes to Rs.1,57,082/- when calculated @2% which was deducted from the payments made to AAI and deposited with the Revenue. The JAL thereafter filed its annual return in Form 26-C for the financial year 1997-1998. 7. The Assessing Officer passed an order under Section 201

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

The appeal is allowed with no

C.A. No.-003765-003765 - 2007Supreme Court16 Aug 2007

For Respondent: Commissioner of Income Tax

Section 194Section 194CSection 201Section 254

Section 201 (1) of the Income- tax Act should be enforced after the tax deductor has satisfied the officer-in-charge of TDS

INCOME TAX OFFICER, NEW DELHI vs. DELHI DEVELOPMENT AUTHORITY

C.A. No.-003544-003544 - 1998Supreme Court29 Nov 2001

For Respondent: DELHI DEVELOPMENT AUTHORITY

Section 194ASection 2Section 201Section 244Section 244(1)Section 244ASection 256(1)

TDS) found that the D.D.A. failed to deduct income-tax at source on the payment of interest made to the buyers as provided under Section 194A of the Income-tax Act. Accordingly, a demand was raised for the Assessment Years 1987-88, 1988-89 and 1989-1990. An appeal to C.I.T. failed and it was found that the Assessing Officer

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

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

TDS is made under section 195(1) of the Income Tax Act, or such person has, after applying section 195(2) of the Income Tax Act, not deducted such proportion of tax as is required, that the consequences of a failure to deduct and pay, reflected in section 201

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

The appeals are dismissed

C.A. No.-006020-006020 - 2018Supreme Court02 Jul 2018

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

Section 194ASection 3

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

STATE BANK OF INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is dismissed

C.A. No.-008181-008181 - 2022Supreme Court04 Nov 2022

Bench: HON'BLE MR. JUSTICE SUDHANSHU DHULIA

Section 192Section 192(1)Section 201

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

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

C.A. No.-004339-004340 - 2018Supreme Court24 Apr 2018

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

201 8 @ (DIARY No. 20508 OF 2017) CIVIL APPEAL No. 4515 OF 2018 (Arising out of Special Leave Petition (C) No. 23081 OF 2017 CIVIL APPEAL No. 4502 OF 2018 (Arising out of Special Leave Petition (C) No. 22584 OF 2017 CIVIL APPEAL No. 4503 OF 2018 (Arising out of Special Leave Petition (C) No. 23489 OF 2017 CIVIL APPEAL