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2 results for “capital gains”+ Section 194Aclear

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Key Topics

Section 1424Section 10(20)4Section 103Section 194A3TDS2

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)

194A, Section 194B, Section 194BB inter alia provides for deduction of tax at source from the income of interest other than interest on securities, winnings from lotteries, winnings from horse race respectively. Even with regard to payment to contractors and sub-contractors, specific provision is made for deducting tax at source on the basis of payment of such

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

194A but the High Court did not advert to the said issue. We do not find any necessity to advert to the aforesaid issues, since, different concerned Banks have already filed civil appeals challenging the judgment of the High Court rendered in their writ petition which has been separately challenged by a group of civil appeals being Civil Appeal arising