Birla Cement Works Vs. Central Board of Direct Taxes and ors.

Decided On : Apr-09-1997

Court : Rajasthan

LAW: the IT Act, Circular, the IT Act, Circular, Circular, the Circular No, the Finance Act, the Finance Act, Circular No., the Circular No., the Finance Act, the Division Bench, Circular, the Finance Act

GPE: B.R., New Delhi, xxx(b, xxx(c, Gujarat, Expln, Expln

ORG: Calcutta, Chittorgarh, TDS, S. 194C, ITO, TDS, Chittorgarh, TDS, TDS, S. 194C, TDS, S. 194C, CBDT, ITO, TDS, S. 194C, S. 194C, the Supreme Court, Associated Cement Co. Ltd., CIT & Anr, CBDT, Bombay Goods Transport Association & Anr, CBDT & Ors, Delhi Goods Transport Association, CBDT & Anr, All Gujarat Federation of Tax Consultants & Ors, CBDT & Anr, Madras Bar Association & Ors, CBDT & Ors, Calcutta Goods Transport Association & Anr, Union of India & Ors, CBDT, the Honble Supreme Court, Associated Cement Company, S. 194C, S. 194C, TDS, Associated Cement Co. Ltd., CIT & Anr, Ekonkar Dashmekh Transport Co. & Ors, CBDT & Anr, Sec, TDS, S. 194C, CBDT, The Finance Ministry, Trade Associations, TDS, S. 194C, Department, CBDT, TDS, the Supreme Court, Associated Cement Company Ltd., CIT & Anr, the apex Court, the Supreme Court, the Ministry of Finance, TDS, the Ministry of Finance, the Supreme Court, Associated Cement Companys, CBDT, S. 194C, the Supreme Court, S. 194C, S. 194C., S. 194C, S. 194C, S. 34, S. 194C.12, S. 194C, the Supreme Court, Associated Cement Companys, TDS, S. 194C, S. 194C, TDS, the Supreme Court, The Supreme Court, the Associated Cement Companys, The Supreme Court, the Bombay High Court, Bombay Goods Transport Co. & Anr, CBDT & Ors, the Bombay High Court, the Supreme Court, Associated Cement Companys, CBDT, S. 194C, the Supreme Court, CBDT, Circular, The Supreme Court, S. 194C, CBDT, CBDT, the Supreme Court, the Supreme Court, the Supreme Court, Circulars of the CBDT, the Supreme Court, The Supreme Court, S. 194C de, the Supreme Court, the Bombay High Court, the Bombay High Court, CBDT, CBDT, the Supreme Court, Associated Cement Companys, the Division Bench, The Supreme Court, the Supreme Court, Associated Cement Companys, S. 194C, Delhi Goods Transport Association, CBDT, the Bombay High Court, Bombay Goods Transport Corporations, S. 194C, the Bombay High Court, Bombay Goods Transport Associations, the Delhi High Court, S.R.F. Finance Ltd., CBDT, All Gujarat Federation of Tax Consultants & Ors, CBDT & Ors, the Gujarat High Court, the Supreme Court, Madras High Courts, Board, the Supreme Court, the Supreme Court, the Gujarat High Court, Madras Bar Association & Ors, CBDT & Ors, the Madras High Court, S. 194C, The Calcutta High Court, Calcutta Goods Transport Co. & Anr, Union of India & Ors, S. 194C ', the Supreme Court, Associated Cement, the Calcutta High Court, the Supreme Court, Supreme, Calcutta High Court, the Honble Supreme Court, Associated Cement, The Supreme Court, the Punjab & Haryana High Court, Ekonkar Deshmesh Transport Co. & Ors, CBDT & Anr, Haryana High Court, the Supreme Court, Associated Cement, Madras High Court, Board, S. 194C, the Punjab & Haryana High Court, TDS, S. 194C, TDS, S. 194C, S. 194C, S. 194C, CBDT, the Honble Supreme Court, CBDT

DATE: 18th March, 1995, 8th March, 8th March, 1994, S. 194C, 1st April, 1994 to 30th June, 1995, 8th March, 1994, 1995, 1995, July, 1995, 1972, April, 1972, 86, 29th May, 1972, Sept, 1972, '10, 86, 93, April, 1994, 86, 93, 31st March, 1994, S. 194C.11, 1995, July, 1995, para 5, S. 194C, '16, S. 194C, S. 194C.17, 1995, S. 194C, S. 194C, '23, 1st April, 1994 to 30th June, 1995, 1995

CARDINAL: 681, 1994.2, 681, 681, 681, 1993]201ITR435(SC, 681, 1994]210ITR136(Bom, 80, 525, 1995]214ITR276(Guj, 1995]216ITR240(Mad, 1996]219ITR486(Cal, 681, 194C, 194C., 1, 5, 5, 5, two, one, 108, 681, 108, 2, 194C, one, 1993]201ITR435(SC, 489, one, 681

PRODUCT: Circular, Circular, Circulars, Circulars, Calcutta, Calcutta

ORDINAL: first

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

PERSON: xxxExplanation I., Circular Nos, Sec

WORK_OF_ART: the Circulars No.

TIME: 10,000 i.e.

LOC: Madras, Expln

NORP: Punjab