Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: delhi Year: 2006 Page 42 of about 411 results (0.105 seconds)

Delhi Race Club (1940) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)108TTJ(Delhi)297

..... the assessee against the order of the cit(a) dt. 9th june, 2003 for the asst. yr. 2001-02, in the matter of order passed under section 201 and section 201(1a) of the it act, 1961, wherein following two grounds have been raised by the assessee: (1) that the cit(a) without appreciating the facts of the case and on incorrect ..... the order of the lower authorities and submitted that ao was justified in deducting tax at source on the gross amount of prize amount as per provisions of section 194bb of the it act, 1961.7. we have considered the rival contentions, carefully gone through the orders of the authorities below and also deliberated upon the case laws cited by ..... for arriving at the figure qualifying for deduction of tax at source. whereas the contention of the department is that person responsible to deduct tax at source under section 194bb of the act is not required to look into the amount spent on purchase of ticket in a horse race. therefore, on the gross amount of winning, the tax .....