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3 results for “TDS”+ Section 271C(1)(a)clear

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Key Topics

Section 271C9Section 2016Section 194C3TDS3Survey u/s 133A2

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 though deducted.  5.2 It is further submitted by Shri Arijit Prasad, learned Senior Advocate appearing on behalf of the assessee that Section 271C would be applicable only in case of non­deduction of whole or any part of the tax [Section 271C(1

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)

271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA, or sub-section (1) of section 272BB or sub-section (1A) of section 272BB or sub- section (1) of section 272BBB or clause

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

1) of the Income- tax Act should be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under Section 201 (1A) of the Act till the date of payment of taxes by the deductee-assessee