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3 results for “house property”+ Section 194A(3)(iii)clear

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Key Topics

Section 1424Section 10(20)4Section 103Section 194A3TDS3

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

The appeals are dismissed

C.A. No.-015613-015613 - 2017Supreme Court02 Jul 2018

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

Section 194Section 201

194A(3)(iii)(f) has to be approved.    13. Now coming to the direction of the High Court regarding deduction of tax at source on the payment of lease rent as per Section 194­I of the Income Tax Act, 1961, the authority has relied on Circular dated 30.01.1995.   Section 194­I of the Income Tax Act provides as follows:­ “Section 194­I

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

3 in exercise of the power under the proviso to clause (1) of Article 243Q of the Constitution of India specifying the appellant to be an “industrial township” with effect from the date of the notification in the Official Gazette. A notice dated 29.08.2005 was issued by the Assistant Commissioner of Income Tax to the appellant for furnishing Income

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)

3) of section 200.” Penalty for Failure to Deduct Tax at Source: “Section 271C: (1) If any person fails to – (a) Deduct the whole or any part of the tax as required by or under the provisions of Chapter XVII-B; or (b) Pay the whole or any part of the tax as required by or under, - (i) Sub-section