M/s. IVRCL-KBL (JV) Vs. Assistant Commissioner of Income Tax, Circle-7(1) and Others

Decided On : Feb-29-2016

Court : Andhra Pradesh

LAW: Section 143(2, the Income Tax Act, Section 142(1, Section 194C, Section 199(3, Chapter XVII, Section 199(3, Section 199(3, Section 194C, Section 194C, Section 194C(1, Section 194C of the Act, Chapter XVII, Section 199(1, Section 199(1, Chapter XVII, Section 60, section 61, section 64, section 93 or section 94, Section 199, Section 60 of the Act, Section 60 of the Act, Section 60 of the Act

PERSON: Common Order, Sri S.Ravi, Sri B.Narasimha Sarma, Sri T.Vinod Kumar, Sri B.Narasimha Sarma, Sri T.Vinod Kumar, H. Farid Ahmed, Babu Ram Upadhya, Sri T.Vinod Kumar, Rule 37BA, Shah Bhojraj Kuverji, Corpn, Sehgal v. Raje Ram Sheora, Tribhovandas Haribhai Tamboli v., Ramapriya Hotels, Tahsildar Singh v. State, P. Krishna Warriar, S. Sundaram Pillai, V.R. Pattabiraman, Abdul Jabar Butt v. State, Ram Narain Sons Ltd.15, Kailash Nath, Rule 37BA, Sri T.Vinod, Kumar, Madras, Lateef Hamid, Tikaram, Rule 37BA, Rule 37BA, Rule 37BA, Sri T.Vinod Kumar, Sri S.Ravi, Sri T.Vinod Kumar, Sri T.Vinod Kumar, Rule 37BA

CARDINAL: Five, one, Rs.1,07,55,16,904/-, two, two, 12, 583, 1, 3, 6, 418, 4, 404, 1, 200, 1, 1, 37BA, 2(i, 2(i, 2(i, 2(i, 1, 2, 2, 1, four, two, 1, 2, 159, 1994)5, 672, 2, 256, 2, 483, 2, 875, 1, 128, 162, 1, 2)(i, 1, 357, one, 147, 148

ORG: Court, the Assessing Authority, the Government of Andhra Pradesh, Senior Standing Counsel for Income Tax, Rs. ˜Nil', the Irrigation Department of the Government of Andhra Pradesh, the Irrigation Department, TDS, the Income Tax Rules, TDS, the Income Tax, TDS, TDS, Income Tax (Appeals, Court, the Commissioner of Income Tax (Appeals, TDS, the Government of Andhra Pradesh, Government, the Government of Andhra Pradesh, Government, TDS, Government, Government, Nil, Senior Standing Counsel for Income Tax, Government, Government, CBDT, CBDT, CBDT, CBDT, Section199, Ispat Industries Ltd., Customs, STO, Bombay Dyeing, Mfg. Co. Ltd., Bombay Environmental Action Group, U.P., AIR 1961, SC, Central Bank of India v. Workmen, the Government of Andhra Pradesh, Credit, the Central Government, TDS, the Government of Andhra Pradesh, Senior Standing Counsel for Income Tax, Court, Government, TDS, the Income Tax, the Income Tax, the Central Government, State Government, the Income Tax Authority, Senior Standing Counsel for Income Tax, Emphasis, Senior Standing Counsel for Income Tax, Government, Government, the Government of Andhra Pradesh, the Government of Andhra Pradesh, the Government of Andhra Pradesh, the Government of Andhra Pradesh, Haryana State Coop, Land Development Bank Ltd., Banks Employees Union, Ginning Factory, Calcutta Tramways Co. Ltd., AIR 1965, A.N., AIR 1991 SC 1406, Gujarat Revenue Tribunal, AIR 1991 SC 1538, Kerala State Housing Board v, Statute/Rule, CIT v. Indo-Mercantile Bank Ltd., Supp, Ram Narain Sons Ltd., Sales Tax, U.P., Supp, Coimbatore, AIR 1965, Section/Rule, AIR 1957 SC 281, Indo-Mercantile Bank Ltd., the Income Tax Department, Senior Standing Counsel for Income-Tax, the State Government, the State Government, the Income Tax Department, Government, Government, Senior Standing Counsel for Income-Tax, Reliance, Senior Standing Counsel, Court, Income Tax, Bhooratnam and Co., ITR 396, AP, Court, the Supreme Court, State, AIR 1972 SC 1781, Sons, Sales Tax, the Income Tax, Senior Standing Counsel for Income Tax, the Income Tax Appellate Tribunal, Government, Learned Senior Counsel, Senior Standing Counsel for Income Tax, Senior Standing Counsel for Income Tax, Government, Court, Senior Standing Counsel for Income Tax, Department, TDS, Court, TDS, the Division Bench, TDS

DATE: W.P.No.31748 of 2015, 26.02.2015, the assessment year 2012-13, the assessment year 2012-13, 1961, the assessment year, 1962, 2011, 2006, 1976, 2006, 1999, 1985, 1960, 2009, 2011, 2)(i)(b, 2004, 1962, 1959, 1955, 1959, 1976, 1985, 1989, 2013, 1968, 2011, the assessment year 2008-09, Rule 37BA(2)(i, 2008-09, the assessment year 2008-09, a period of, three month

GPE: Rs.23,39,240/-, Sections, India, Onkarlal, Rajasthan, Kerala, Jammu, Bhooratnam, Bhooratnam, Bhooratnam

PRODUCT: Rule 37BA, Rule 37BA, 1 SCC 321

ORDINAL: 8th, first, second, first, second, first, second, first, 10th

NORP: ITAT, Rules, Rules, Statute, Statute, Rules, Rules, Hindu, Hindu, Rules, Punjab, Rules, ITAT, Rules, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, Rules, ITAT

PERCENT: 1%/2%

EVENT: Clause 2(i, Clause 2(i, Clause 2(i, SC 59, Clause 2(i, Clause 2(i, Clause 2(i

WORK_OF_ART: Subhash Chandra Yograj Sinha, Statute Law (7th Edn

LOC: Kashmir