Bda Ltd. Vs. Income-tax Officer (Tds)

Decided On : Mar-08-2004

Court : Mumbai

LAW: the Companies Act, Section 133A, Section 194C, Section 201(1A, Section 201(1, Section 252(2, Section 194C, the Finance Act, Section 194C, the Finance Act, Section 194C, Section 194C, Section 194C of the Act, Section 194C, the Sales Tax Act, Section 194C, Section 194C., Section 194C, Section 252(2

PERSON: B.H. Marlapalle, Nagpur, Bench, Column Nos, Shri Sharma, Bench, Shri Sonawane, Addl CCE, Shri Sharma, Tamil Nadu v., Birla Cement Works, Birla Cement Works, I. T. A. Nos, Tamil Nadu v., Nos, Nos, Nagpur

NORP: J.1, Indian

ORG: M/s. BDA Limited, Aurangabad, TDS, TDS, TDS, M/s. Mudranika, M/s. Mudranika, CIT(A)-1/NAG/75/ABAD/1999-2000, Tribunal, Tribunal, Tribunal, 3(B, Tribunal, Tribunal, Tribunal, the Rajasthan High Court, Jaipur Udhyog Ltd., CIT, M/s. Mudranika, Tribunal, Tribunal, Tribunal, Bench, Tribunal, Tribunal, Tribunal, Tribunal, Court, Sarvodaya Printing Press, State of Himachal Pradesh, Associated Hotels of India Ltd., Associated Cement Co. Ltd., CIT, Andhra Pradesh State Electricity Board, CIT, inter alia, ITR, the Supreme Court, Associated Cement Co. Ltd., Associated Cement Co. Ltd.'s, Tribunal, Wadilal Dairy International Limited, Asst, CIT, State of Himachal Pradesh, TDS, TDS, State of, the Tamil Nadu General Sales Tax Act, AIR 1989, SC, this Court in Government of Andhra Pradesh, Guntur Tobaccos Ltd., Associated Cement Co. Ltd., TDS, Legislature, M/s. Mudranika, Tribunal, M/s. Mudranika, M/s. Mudranika, Tribunal, Wadilal Dairy International Limited, Tribunal, TDS, Bench, Bench, Bench, Tribunal, 3(B, Bench, Bench, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Bench, Bench, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, M/s. Mudranika, Tribunal, the Commissioner of Income-tax (Appeals, ITO, TDS, TDS

DATE: 1956, 1961, the financial years 1995-96, 1996-97, October 8, 1997, the same day, October 9, 1998, the financial years 1995-96, 1996-97, the first and second year, the first year, the second year, January 16, 1998, April 4, 2000, the financial years, the years, the financial year 1995-96, two financial years, both years, the financial year 1996-97, May 31, 2002, May 31, 2002, the financial year 1995-96, the same year, May 27, 2003, 36, the financial year 1995-96, the financial year 1996-97, March 8, 1994, August 2, 1995, August 8, 1995, the relevant year, the financial year 1995-96, the second year, only one year, the second year, the second year, 2003, 1994, 1994, 2001, 1972, April 1, 1972, May 29, 1972, 1972, September 26, 1972, 1972, 1995, July 1, 1995, July 1, 1995, September 13, 2000, 1999, 1989]1SCR301, 1989, 36, the relevant year, the relevant year, a little while ago, the financial year 1996-97, the financial year 1996-97, the second year, 1996-97, May 31, 2002, May 27, 2003, April 4, 2000, January 16, 1998

CARDINAL: 40,481, 79,134, 11,132, 9,892, 1,40,639, one, two, 3, 2,13,33,830, 29, two, 4, five, 44, 93, 387, 1972]2SCR937, 1989]1SCR301, 1993]201ITR435(SC, 1994ECR349(SC, 1996(82)ELT4(SC, 2001]248ITR216(SC, 84, 99, 86, 30, 1993]201ITR435(SC, three, 2001]248ITR216(SC, 1993]201ITR435(SC, 642, 643, 1972]2SCR937, 9, 1134, 479, two, one, two, 34, 6-7).10, 481, one, two, one, 27, 73, 972, one, three, 1965]2SCR167, 1993]201ITR435(SC, 5, 440, one, 3, five, 36, five

ORDINAL: first, first, 3rd, second, third

PRODUCT: Bench, Bench, Bench, Bench, 2 M LJ 1322, 3 M LJ 532.6, Bench, Bench, Bench

GPE: Counsel, Counsel, Counsel, Halsbury, States

WORK_OF_ART: Collector of Central Excise