P.M.S. Diesels Vs. Commissioner of Income-tax-2, Jalandhar

Decided On : Apr-29-2015

Court : Punjab and Haryana

LAW: Section 40(a)(ia, Section 4(1, Section 190, the IT Act, Section 199, Section 194C, Section 40(a)(ia, Section 40(a)(ia, Section 143(2, Section 40(a)(ia, Section 40(a)(ia, Section 194C, Section 40(a)(ia, Chapter XVII, Chapter XVII-B, Chapter XVII-B, Section 192, Section 192, Section 200(1, section 192, Chapter XVII-B, Chapter XVII-B, section 192, Chapter XVII, Chapter XVII-B, Section 194C, Chapter XVII-B., Section 40(a)(ia, Section 40(a)(ia, Chapter XVII-B, Chapter XVII-B, Section 40, section 40(a)(i, section 200, Chapter XVII-B., Chapter XVII, Section 40(a)(ia, Section 40(a, Chapter XVII-B', Section 40(a)(ia, Chapter XVII-B, Chapter XVII-B, Chapter XVII-B, Chapter XVII-B., Section 40(a)(ia, Chapter XVII-B, Chapter XVII-B, Section 194C, Section 40, Chapter XVII, Section 40(a)(ia, Section 40(a)(ia, Chapter XVII-B, Section 40(a)(ia, the Finance Act, the Finance Act, Section 24(b, Section 24(b, Section 40(a)(ia, Section 24(b, Chapter XVII-B., Chapter XVII-B., Section 40(a)(ia, Chapter XVII-B', Chapter XVII-B, Section 40(a)(ia, Chapter XVII-B., Section 40(a)(ia, the Income Tax Act, Chapter XVII-B, Chapter XVII-B., Chapter XVII-B, Chapter XVII-B, Section 40(a)(ia, Section 40(a)(ia, Article 136 of the Constitution, Article 136 of the Constitution, Section 40(a)(ia, Section 40(a)(ia, section 194C, Section 40(a)(ia

PERSON: S.J. Vazifdar, Actg, Sood, Dhugga, Bill, Bill, Sood, Sood, Sood, eujesdem generis, Sikandarkhan N. Tunvar, Ashokbhai Chimanbhai, Merilyn Shipping, Visakha, Sood, JDS Apparels, Sood, Sood, Vishakhapatnam Special Bench, Merilyn Shipping, Vishakhapatnam, Merilyn Shipping, Vishakhapatnam

CARDINAL: 1, 2, two, 3., 4., 27.05.2010, 1, 2., 3., two, 5, 19.07.2013, 1, 2, 3., 6, 7, 8., 9, 10, 30, 38, 193, 194-C., 1, 200, 1, 2, 3, 30(2, 30(2, 1A, 30(1, 2, 11, 12, 2013, 216, 258/33, 250, 13, 13, 325, 610/[2010, 185, 438, 14, 15, 16, 17, 18, 19, 20, 12.3, 21, 22, 23, 24, 25, 26, two, 27, 28, 29, 30, 24, 31, 12.4, 13, one, 14, 16, 21, more than one, 32, 2013, 357, 220, 33, 133, 24, 38, 33, 2013, 357, 2012, 136, 9, 34, 2000, 243, 35, 18.11.2014, 2015, 370, 454/53, 139, 36, 37, 20.11.2014, 136, 8, 136, 38, 39

ORG: ITA, ITA, ITA No.130, ITA, ITA No.188 of 2014, ITA, ITA No.130, ITA, Tribunal, TDS, Tribunal, Tribunal, applicability of Sec.40(a)(ia, the Hon'ble Apex Court, ITA No.130, TDS, Tribunal, Tribunal, Baddi Unit, the Dera Bassi Unit, TDS, TDS, TDS, TDS, TDS, the Central Government, TDS, the Commissioner of Income Tax (Appeals, The CIT (Appeals, The CIT (Appeals, Government, Tribunal, Tribunal, TDS, TDS, the Central Government, Board, the Central Government, Board, the Central Government, the Income Tax Rules, the Central Government, the Central Government-, Government, Madras High Courts, the Calcutta High Court, CIT v. Crescent Export Syndicate, TDS, Madras High Court, Tube Investments of India Ltd., Asstt, CIT, TDS, Department, TDS, TDS, TDS, TDS, Government, the Explanatory Note to Finance Bill, The Explanatory Note to Finance Bill-2004, TDS, Department, the Calcutta High Court, Crescent Export Syndicate, TDS, TDS, TDS, Government, Government, Gujarat High Courts, the Calcutta High Court, Crescent Export Syndicate, TDS, TDS, CIT (Appeals, TDS, TDS, Jaipur Vidyut Vitaran Nigam Limited, Tribunal, the Calcutta High Court, the Gujarat High Court, CIT, Government, Parliament, the Supreme Court, Income Tax, the Supreme Court, M/s Merilyn Shipping, Transports, the Allahabad High Court, CIT, Vector Shipping Services, P) Ltd., ITR, the CIT (Appeals, Tribunal, CIT, the CIT (Appeals, TDS, Tribunal, the Allahabad High Court, the Supreme Court, SLP, SLP, the Allahabad High Court, the Supreme Court, V.M. Salgaocar, P) Ltd., CIT, ITR, Supreme Court Employees Welfare Association v. Union of India, SLP, Court, SLP, the Supreme Court, the Supreme Court, Court, SLP, the Supreme Court, CIT, Court, CIT v. Rajinder Parshad Jain, ITA, ACIT, Transporters, ITD 23, SB, Tribunal, ACIT, ITD 23, SB, Tribunal, Tribunal, Tribunal, Assessing, Assessing

DATE: 2009, 2009, 2012, 2014, the year, 2009, 2012, 2009, 1961, 2012, 1961, a later date, the year, 11.10.2005, the beginning of the year, the year, '40, the previous year, the subsequent year, the 1st day of April, 2005, 30th day of April, the month of March, seven days, the end of the month, 2010, the financial year 2008-09, 2004, 2004, 01.04.2005, 2010, Ist April, 2010, year 2005-06, 2008, 1st April, 2005, any subsequent year, the last month of the previous year, the previous year, previous year, the previous year, Section 40, 31st March, 31st March, 1961, previous year, the previous year, the year, the end of the year, the end of the year, the accounting year, 31st March of the year, 31st March, 31th March, a particular year, the year, 77, the year end, the end of the year, 67, 1989, paragraph-17, 2014, the end of financial year, the year, the year, the year, the year, the year, the year

EVENT: the Assessment Year 2005-06, the Financial Year 2004-05, Financial Year

WORK_OF_ART: Profits and Gains of Business of Profession, 4 SCC 187, The Division Bench

PRODUCT: the 'Act', the 'Act', 31.12.2005, Rs.15,93,200/-, Rs.25,24,109/-, Calcutta, Calcutta, 244

NORP: ITAT, Rs.7,65,807/-, Rs.7,65,807/-, Rs.1,30,470.80, Hon'ble

ORDINAL: first, third, third, third, first, first, first, first, first

GPE: Gujarat, Bros.