Search: disallowance

3 results for “disallowance”+ Section 194C(7)clear

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SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

C.A. No.-007865-007865 - 2009Supreme Court29 Jul 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

194C, Section 40(a)(ia) and Board’s Circular No. 715, dated 08.8.1995, the payment made to the truck owners/operators, exceeding to Rs. 20,000/- without deducting tax at source is disallowed and added back to the total income of the assessee firm which works out to Rs. 57,11,625/-, supra. The assessee has shown total payments in Truck

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

section 30 of the Copyright Act, which transfers an interest in all or any of the rights contained in sections 14(a) and 14(b) of the Copyright Act, but is a “licence” which imposes restrictions or conditions for the use of computer software. Thus, it cannot be said that any of the EULAs that we are concerned with

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

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