SHATRUSAILYA DIGVIJAYSINGH JADEJA vs. COMMNR. OF INCOME TAX, RAJKOT

Appeals are allowed, with no order as

TDS, self-assessed tax, advanced tax paid, if any, had to be deducted under section 90; the DA had to determine

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

TDS provisions in respect of the amount it pays. Therefore, according to the learned counsel, the said sub-section belies the concept of aggregation or consolidation of the entire amount under the head “salaries” being exigible to deduction of tax at source under Section 192 in the hands of one person responsible for paying a part thereof. Lastly, learned counsel

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 with interest. 19 48. The Appeal is dismissed. …….................................J [ INDIRA BANERJEE ] NEW DELHI; JULY 29, 2022 20 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4964  OF 2022 (ARISING OUT OF SLP(C) No. 9233 OF 2020 NATIONAL PETROLEUM CONSTRUCTION COMPANY ...APPELLANT Versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(2), INTERNATIONAL TAXATION

COMMNR. OF INCOME TAX, RAJKOT vs. SHATRUSHAILYA DIGVIJAYSINGH JADEJA

TDS, self- assessed tax, advanced tax paid, if any, had to be deducted under section 90; the DA had to determine

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

TDS, which in total amounted to Rs. 57,11,625/-; and added the same back to the total income of the assessee-appellant. The AO also disallowed a lump sum of Rs. 20,000/- from various expenses debited to the Profit and Loss Account and finalised the assessment, accordingly, as under:- “Therefore, considering the provisions of Section 194C, Section

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

TDS and Advance Tax paid by the assessee resulting in the figure of `5,39,88,163/- being the balance tax payable by the assessee plus interest under Section 234B and under Section 234C in all amounting to 14 `6,90

M/S NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. COMMISSIONER INCOME TAX APPEALS(41)

The appeals are dismissed

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

TDS)   –   II   &   Ors.   Vs.   Rajesh Projects (India) Pvt. Ltd. & Anr. for deciding this batch of appeals. 4 3. The   respondent   Rajesh   Projects   (India)   is   a   private limited   company   engaged   in   the   business   of   real   estate activities of constructing, selling residential units etc.  On 03.11.2010,   the   respondent­company   entered   into   a   long­term lease   for   90   years   with   the   Greater   Noida   Industrial Development

INCOME TAX OFFICER, NEW DELHI vs. DELHI DEVELOPMENT AUTHORITY

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

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

In the results. As a consequence, we find no

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

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