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12 results for “TDS”+ Section 32(2)clear

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Key Topics

Section 115J6Section 276C5TDS5Section 194H4Section 804Section 194A4Section 1424Section 10(20)4Section 103Double Taxation/DTAA

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 143(1)Section 276C

32 of 59 the determination of the date on which the offence under Section 276CC of the Act was committed. 37. This can also be discerned from Section 139(8) of the Act which reads as follows: “Where the return under sub-section (1) or sub-section (2) or sub-section (4) for an assessment year is furnished after

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 133A
2
Deduction2
Survey u/s 133A2
Section 192(1)
Section 201(1)
Section 9(1)(ii)

32. To resolve the controversy, we need to analyse Section 192(1). After going through the relevant provisions of Section 192 and Section 9(1) (ii) with the Explanation thereto we are of the view that Section 192 inter alia provides that any person responsible for payment of any income chargeable under the head “Salaries” shall at the time

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 40

TDS under Section 194C(2) would have arisen only if the payment was made 29 to a “sub-contractor” and that too, in pursuance of a contract for the purpose of “carrying whole or any part of work undertaken by the contractor”. In our view, the submissions so made remain entirely baseless. 15.1. The nature of contract entered into

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, 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 of the Income Tax Act by which deductions have to be made without any reference to the chargeability of a sum received by a non-resident assessee under the Income

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

C.A. No.-010677-010679 - 2010Supreme Court16 Dec 2010
Section 115J

32 or sub-section (3) of section 32A or clause (ii) of sub-section (1) of section 72 or section 73 or section 74 or sub-section (3) of section 74A. (4) Save as otherwise provided in this section, all other provisions of this Act shall apply to every assessee, being a company, mentioned in this section. Tax credit

MALAYALA MANORAMA CO LTD. vs. COMMR.OF INCOME TAX, TRIVANDRUM

The appeals are allowed and the

C.A. No.-005420-005423 - 2002Supreme Court10 Apr 2008
For Respondent: Commissioner of Income Tax,Trivandrum
Section 115JSection 33Section 80Section 80V

32-A or clause (ii) of sub-section (1) of Section 72 or Section 73 or Section 74 or sub-section (3) of Section 74-A or sub- section (3) of Section 80-J.\024 A new Chapter XII-B containing section 115J was inserted by the Finance Act, 1987 with effect from Ist April, 1988. This new section made

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

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

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

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2) INTERNATIONAL TAXATION NEW DELHI

Appeal is hereby allowed to the extent

C.A. No.-004964-004964 - 2022Supreme Court29 Jul 2022

Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE

Section 143(1)Section 197

2 to section 195 and at the stage of section 197 proceedings, the question of existence of permanent establishment is not required to be gone into. Therefore, having regard to the aforesaid provision, we cannot direct the Revenue to hold that the petitioner does not have a PE and give the consequent effect of such finding while deciding an application

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

NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. CHIEF COMMISSIONER OF INCOME TAX

C.A. No.-000792-000793 - 2014Supreme Court02 Jul 2018

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

Section 10Section 10(20)Section 131Section 142Section 142(1)Section 194ASection 3

TDS), Kanpur vs. Canara Bank where we have considered and decided those issues by our judgment of this date. After dismissal of the writ petition dated 28.02.2011 the appellant filed a review application which too was dismissed on 04.11.2011. Aggrieved by those two judgments Civil Appeal Nos.792-793 of 2014 have been filed by the appellant. 6. We have heard Shri

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)

2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); (iv) where any income is credited to any account, whether called “suspense account’ or by any other name, in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee

HONDA SIEL CARS INDIA LTD vs. COMMISSIONER OF INCOME TAX, GHAZIABAD

In the results. As a consequence, we find no

C.A. No.-004918-004918 - 2017Supreme Court09 Jun 2017

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

Section 148

Section 148 of the Income Tax Act (hereinafter referred to as the ‘Act’) stating that said expenditure was capital in nature and, therefore, instalment towards royalty paid in the sum of Rs. 79602000/-, by the assessee to HMCL, Japan in that year had escaped assessment. Ultimately, orders were passed treating the same as capital expenditure. In the subsequent years