Judgment Search Results Home > Cases Phrase: income tax act 1961 section 248 appeal by person denying liability to deduct tax Court: income tax appellate tribunal itat Page 1 of about 95 results (0.132 seconds)

Tata Engineering and Locomotive Vs. Dcit, Spl Range-2

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 .....

Dy. Cit V.M/S Prakash Industries

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 .....

income-tax Officer Vs. National Mineral Development

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 .....

Chloride India Ltd. Vs. Income-tax Officer

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 .....

Sonata Information Technology Vs. Additional Commissioner of

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, .....

income-tax Officer Vs. Vidogum and Chemicals Ltd.

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 .....

The Assistant Commissioner of the Karur Vysya Bank Ltd., Income Tax, C ...

Court : Income Tax Appellate Tribunal ITAT Chennai

..... ita no. 310/07-08 and 254/04-05 for the assessment year 2002-03 in proceedings under section 143(3) r.w.s. 147 of the income tax act 1961 [in short the "act"]. the appeals pertain to same assessment year. so they are being adjudicated upon together. we clarify that the assessing officer had passed assessment order under section ..... of national thermal power co. ltd. (supra), while dealing with this very issue, the hon'ble apex court has held as under: "under section 254 of the income-tax act, the appellate tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. the power of the ..... . 10. further, we are well aware of the law that the purpose of raising objections to the reopening under the provisions of income tax act is to rebut the opinion of the assessing officer that any income in question has escaped assessment. it is also noticed that various courts as well as the 'tribunal' have been holding from time .....

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

..... ld. ar contended that the us regulations incorporate the bright line test within its legislation. in the absence of any such incorporation under the relevant provisions of the income-tax act, 1961, the ld. ar contended that taking cognizance of this test for denial of deduction of amp expenses was unwarranted. it was further submitted that the revenue authorities ..... notice during the course of proceedings. 7.2. the ld. counsel submitted that section 92ca of the income-tax act, 1961 (hereinafter also called `the act') has undergone certain changes. he referred to sub-section (2a) of section 92ca, inserted by the finance act 2011 w.e.f. 1-6-2011, as per which, where any other international transaction, apart ..... arm's length, it can be adjusted to bring it at arm's length, with reference to and under the chapter x of the income tax act, 1961, and not otherwise. 25. the finance act, 2001, has substituted the existing section 92 by new section 92 and 92a to 92f. according to the above provisions .....

M/S Integra Capital Management Ltd. Vs. Dcit, Circle 11(1)

Court : Income Tax Appellate Tribunal ITAT Delhi

..... on 29.2.2008 notice under section 263 of the income tax act, 1961 was issued by the commissioner of income tax (appeals)_iv, new delhi. thereafter an order under section 263 of the income tax act, 1961 was passed on 28.3.2008 setting aside the order under section 2 143(3) of the income tax act, 1961 dt. 28.2.2006 and the assessing officer was ..... dt. 25.9.2009 upheld the order under section 263 of the income tax act, 1961. 4. the assessing officer initiated fresh assessment proceedings. on 7.11.2008 he passed a fresh assessment order under section 143(3) of the income tax act, 1961 read with s.263 of the income tax act, 1961 at para 1.2 wherein it was held as follows:- "1. ..... clear that this expenditure, in the assessee's view, was in the revenue field. 18. the commissioner of income tax (appeals) was wrong to record that the cit-iv in his order under section 263 of the income tax act, 1961 directed the assessing officer to treat the entire expenditure of rs.9,49,039/- as capital in nature and .....

Sumitomo Corporation India Private Limited Vs. Deputy Commissioner of ...

Court : Income Tax Appellate Tribunal ITAT Delhi

..... was also required to explain as to why berry ratio was used to benchmark international transaction of the tested party. transfer pricing officer noted that the income tax act or income tax rule do not permit the use of 'operating expenses' in the base which do not include the cost of sales. in accordance with the provision of ..... to state whether similar 'gross profit' and 'cost' have been adopted in the case of comparables also. 5. it may be mentioned over here the income tax act or income tax rules do not permit the use of 'operating expenses' in the base which do not include the cost of sales. in accordance with the provision of rule ..... uncontrolled transaction to account for the material impact of the economic differences between the controlled and uncontrolled transactions as mandated under rule 10b(3) of the income tax rules 1961. 6. that the learned aoitpoidrp has erred in holding that the appellant has created human and supply chain intangibles for which it is not being adequately .....