Sethi Transport and ors. Vs. Central Board of Direct Taxes and ors.

Decided On : Feb-12-1996

Court : Orissa

LAW: the IT Act, Circular, Circular, the Boards Circular No, Circular, Constitution, the IT Act, the IT Act

PERSON: D. P. MOHAPATRA, ACTG, under s. 194C, Circulars Nos, Bench, P. C. NAIK

CARDINAL: seven, 681, 206, 299, 1, 14, 265, 44AE, 119, 194C, 681, 1993]201ITR435(SC, 93, 11, 108, 558, 183, 158, 194C., 194C, 194C., 681, 1, 2, 1, 2, ten thousand, 1, 2, 1, 2, 1994]210ITR136(Bom, 681, 194C, 1994]210ITR152(Bom, 681, 1994]209ITR660(Bom, 1995]211ITR861(Delhi, 76, 194C.

ORG: inter alia, Ministry of Finance, Government of India, Arts, Board, the Supreme Court, Associated Cement Co. Ltd., CIT, Board, the Supreme Court, the Patna High Court, the Supreme Court, Board, ITR, Board, Board, Department, Department, Board, the apex Court, Associated Cement Co. Ltd., Board, the Supreme Court, Associated Cement Co. Ltd., CIT, the Central Government, State Government, Central, or(d, HUF, -(i, AO, AO, AO, Associated Cement Co. Ltd., CIT, the Supreme Court, work.(3, Court, Board, Court, Court, Court, the Supreme Court, The Bombay High Court, Bombay Goods Transport Association, Board, Court, the Supreme Court, Associated Cement Co. Ltd., CIT, the Supreme Court, the applicability of s. 194C, CBDT, the Supreme Court, The Supreme Court, Advertising Agency Association of India, the Bombay High Court, the Supreme Court, Associated Cement, the Supreme Court, The Supreme Court, the Supreme Court, Court, The Madhya Pradesh High Court, M.P. State Bar Council, Union of India, the Supreme Court, Associated Cement Co., the Bombay High Court, Chamber of Income-tax Consultants, the Delhi High Court, S.R.F. Finance Ltd., the Gujarat High Court, All Gujarat Federation of Tax Consultants, CBDT, the Bombay High Court, Associated Cement, the Supreme Court, Court, the Bombay High Court, Board, the Supreme Court, the Supreme Court, Board, the Supreme Court, Board, Boards

DATE: 8th March, 1994 (1994, 1961, 8th March, 1994, 23rd March, 1993, 86, 29th May, 1972, September, 1972, 86, 93, March, 1990 (1990, 194C, the 1st day of June, 1972, the 1st day of June, 1973, 8th March, 1994, s. 194C, 1961, 1994, August, 1995, 1994, 307 28, s. 194C

GPE: India, Act.5

ORDINAL: 26th, 24th

MONEY: two per cent, one per cent, two per cent

NORP: Suspense