COMMNR. OF INCOME TAX, SHIMLA vs. M/S. AMBUJA DARLA KARSOG MANGU T.C.S.LTD

The appeals are disposed of accordingly

Bench: Us A Copy Of The Order Passed By A Bench Of This Court In Commr. Of Income Tax,Shimla Vs. M/S Sirmour Truck Operators Union, Gondpr \026 Civil Appeal No. 5845/2007 Stating As Under: " Delay Condoned. Leave Granted. M/S Gujarat Ambuja Cement Ltd. Entered Into A Contract With M/S Sirmour Truck Operators Union, The Respondent Herein. Respondent Assessee Is A Society. Its Members Consist Of Truck Operators. The Question Which Arose Before The High Court In The Income Tax Appeals Under Section 260A Was Whether Assessee Was Liable Or Not Liable To Deduct Tds Under Section 194 C Of The Income Tax Act. -1- In Our View, The Afore-Stated Question Is A Substantial Question Of Law. The High Court Ought To Have Decided The Said Question. It Ought Not To Have Dismissed The Appeals Summarily.

Delay condoned. Leave granted. M/s Gujarat Ambuja Cement Ltd. entered into a contract with M/s Sirmour Truck Operators Union, the respondent herein. Respondent assessee is a society. Its members consist of truck operators. The question which arose before the High Court in the Income Tax Appeals under Section 260A was whether assessee was liable or not liable to deduct TDS

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)   ….APPELLANT (S) KANPUR AND ANR VERSUS HDFC BANK LTD., GREATER NOIDA  …..RESPONDENT J U D G M E N T ASHOK BHUSHAN, J. Delay condoned

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

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

Delay condoned. 2. Leave granted. The present appeals arise from a final judgment and common order dated 28.08.2024 passed by the High Court of Delhi at New Delhi1 in W.P. (C) Nos. 6764, 6765 and 6766 of 2020 and are, therefore, disposed of by this common judgment. 3. For the sake of clarity and systematic analysis, this judgment is divided

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

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

condoned. 2. Leave granted. 3. These appeals are directed against the final judgment and order dated 20.11.2009 passed by the High Court of Kerala at Ernakulam in Income Tax Appeal No.27 of 2009 and Income Tax Appeal No.62 of 2009 whereby the High Court allowed the appeals preferred by the respondent herein and 1 Digitally signed by ASHA SUNDRIYAL Date

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

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

condonation of the said infraction, even if a return is filed in terms of sub- section (4). Accepting such a plea would mean that a person who has not filed a return within the due time as prescribed under sub-section (1) or (2) of Section 139 would get benefit by filing the return under Section 139(4) much later