Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2005)92ITD111(Mum.)
..... tax at source under section 195 or under section 200), an appellate authority can direct that the tax already deposited by such an appellant be refunded to that appellant. revenue's objection is that since ..... , is directed against the order dated 1st december 1997 passed by the cit(a) in the matter of ascertainment of withholding tax liability under section 195 of the income tax act.2. the only question requiring our adjudication in this appeal is whether, in the case of a successful appeal under section 248 of the income tax act, 1961 (i.e. a person denying his liability to deduct the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1991SC570; (1991)1CompLJ249(SC); (1991)92CTR(SC)62; [1991]188ITR327(SC); JT1991(1)SC229; 1991(1)SCALE66; (1991)2SCC323; [1991]1SCR117
..... the submissions of the assessee company and disposed of the said applications vide order dated 5th september, 1964 under section 195(2) of the income tax act, 1961 directing the assessee company to deduct tax @ 65% on the entire sum proposed to be remitted.4. the assessee company preferred an appeal to the appellate assistant commissioner. it did ..... the assessee.9. it was contended by mr. manchanda that the order passed by the income tax officer under section 195(2) of the income tax act, 1961 (hereinafter referred to as the act) was not appealable to a.a.c. under section 248 of the act. his further contention was that the order passed by a.a.c. was totally ..... outside india and the payments were also being made outside india so that the amount paid was not chargeable to tax under the indian statute, (b) there was a bar to assessment under the income tax act, 1961 in terms of an agreement for avoidance of double taxation between india and the federal german republic referred to above .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1992)42ITD570(Hyd.)
..... made very clear in the head note of the decision itself which is as follows : when once an appeal has been filed under section 248 of the income-tax act, 1961, against an order of the income-tax officer under section 195(2) on an application for determining the chargeable proportion of the sum to be remitted to a non-resident for the purpose of ..... of the amounts for which permission is sought are allowed to be sent by nmdc to the nr. as a representative assessee to the nr under section 163 of the income-tax act, the nmdc contended that the amounts sought to be sent for assessment years 1985-86 and 1986-87 to the nr viz., 72,522 dm and 17,833 dm ..... down that any person having in accordance with the provisions of sections 195 and 200 deducted and paid tax, in respect of any sum chargeable under the income-tax act other than interest and who denies his liability to make such deductions, may appeal to the cit(a) to be declared that he is not liable to make such deduction. further reference may be .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2004)88TTJ(Delhi)135
..... it is a settled proposit ion that where a specific provision is made in the double taxation avoidance agreement that provision will-prevail over the general provisions contained in the income tax act, 1961. in fact, this is also clarified by the vbdt' in their public circular no. 333 dated 2-4-1982 (137 itr page 1 (st.). since in the.present case, there ..... co. ltd., 34 itr 143 (sc), wherein it is held that a glaring and obvious mistake of law can be rectified under section 35 (corresponding to section 154 of the income tax act, 1961), as much as a mistake of fact apparent from the record.reference was specifically made to the following observations of their lordships at page 150 of the case: "if a ..... exists a adt with frg, its provisions will prevail over the general provisions contained in the income tax act, 1961.9.2 the thrust of the appellant's contention is that on facts article xii of the adt with frg being applicable, no .....
Tag this Judgment!Court : Karnataka
Reported in : (2001)165CTR(Kar)377
..... circumstances of the case, the tribunal is correct in law in entertaining the appeals relating to levy of interest under section 20ma) of the income tax act, 1961, when the orders levying interest under section 201(1a) of the act are not appealable orders ?(b) whether, on the facts and circumstances of the case, the tribunal is correct in law in holding that ..... the account of the payee or at the time of payment thereof, that the liability to deduct income-tax at source would arise on the part of the assessee. the liability under section 195 of the act would begin to operate only with effect from the date when the collaboration agreement was concluded and not earlier. this is so because ..... in section 194, the principal officer and the company of which he is the principal officer does not deduct or after deducting fails to pay the tax as required by or under this act, he or it shall, without prejudice to any other consequences which he or it may incur, be deemed to be an assessee in default in .....
Tag this Judgment!Court : Delhi
Reported in : (2001)68TTJ(Del)436
..... 8 informed the deo that 'if you intend to appeal against the assessment, etc. you may present an appeal under part-a of chapter xx of the income tax act, 1961 to the commissioner (appeals), muzaffarnagar,' after such direction the revenue cannot plead that it is not an appeal able order and contradict itself to resist the appeal ..... level of the tribunal and his action, as such, is confirmed. all the appeals in this case are dismissed.reference under s. 255(4) of the income tax act, 1961 26-3-1999since in the above captioned appeals we have difference of opinion on the following point, the matter is submitted to the hon'ble president for ..... a matter of substantive right. it is most valuable right and no doubt that deprivation of that right is not to be lightly assumed. sec. 246 of income tax act, 1961 specifically enumerates in great detail the orders which are appeal able to the first appellate authority but the said authority, thereforee, cannot have jurisdiction to entertain appeals .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1986)16ITD295(Kol.)
..... by the assessee under section 248 of the income-tax act, 1961 ('the act') against the order dated 16-12-1983 passed by the commissioner (appeals). the order of the commissioner (appeals) relates to the order dated 2-3-1982 of the ito purported to have been passed under section 195(2) of the act. the grounds of appeal taken in this appeal ..... the person responsible for paying any such sum chargeable under this act other than interest on securities, dividend and salary to a non-resident considers that the whole of such sum would not be income chargeable in the case of the recipient, he may make an application to the income-tax officer to determine, by general or special order, the appropriate ..... (2) regarding a matter to which the said section does not apply. the dispute relating to the rate of tax that can be applied to the total income arises in the assessment of the recipient of the income and section 246(1 )(c)of the act provides for an appeal in case the assessee is aggrieved by the rate of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Reported in : (2006)103ITD324(Bang.)
..... can at all be considered to be the payment made in respect of 'royalty' within the meaning of explanation 2 to section 9(1)(vi) of the income-tax act, 1961. the further question which arises is whether in respect of countries where india has entered into agreements for avoidance of double taxation, the payments fall within the scope ..... -2004, 31-3-2004, 29-6-2004 and 23-9-2004 in the appeals filed under section 248 of the income-tax act, 1961 ('the act'). the assessee filed the appeals under section 248 denying his liability to deduct tax under section 195 in respect of payment made for purchase of software from various concerns abroad.2. since the appeals before ..... because singapore government has specifically granted an exemption it follows that import of software as such is covered by a withholding tax. it is submitted that one has to look at the position under the income-tax act, 1961 and not be guided by the provisions of a foreign statute unless it is shown what the statute deals with, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1987)23ITD255(Delhi)
..... rate of allowances to be paid, travelling charges and other items of expenses etc. the assessee filed an application, purporting to be under section 195(2) of the income-tax act, 1961 stating therein that it had to make a lump sum payment of sw. fr.78,500 to unipektin which had been approved by the govt. of india. the assessee ..... considered. he submitted that the appeal was maintainable under section 248 of the income-tax act, 1961. he also submitted, on the basis of the decision of the hon'ble delhi high court in the case of cit v. anand prasad [1981] 128 itr 388 that the income-tax officer could not raise before the appellate tribunal an alternative plea which was not ..... that on the facts and in the circumstances of the case, the asseasee's petition under section 195(2) of the i.t. act, 1961 and the orders passed thereon including the order of the cit (appeals) dated 4-3-1985 were misconceived.5. we had heard the learned representatives on both the sides on the entertainability of these .....
Tag this Judgment!Court : Chennai
Reported in : (2002)173CTR(Mad)171; [2002]253ITR139(Mad)
..... the company was in tax arrears for the aforementioned two assessment years in the sum of rs. 27,347 and rs. 3,25,976, respectively. in ..... assessment year 1974-75 was rs. 18,855 while the tax liability for the assessment year 1978-79 came to rs. 3,58,174. a notice came to be served to the directors of the company, the petitioners in the writ petition, under section 179(1) of the income-tax act, 1961. by that notice, it was informed to the company that ..... better to remand the matter to the concerned authority who would consider all the aspects and then come to the conclusion regarding the proceeding under section 179(1) of the income-tax act and the resultant action thereof. however, the concerned authority shall be guided by the observations made by us in this order. 13. with this, we partly allow the .....
Tag this Judgment!