Judgment Search Results Home > Cases Phrase: income tax act 1961 section 248 appeal by person denying liability to deduct tax Page 7 of about 414 results (0.243 seconds)

Triveni Engineering Works Ltd. Vs. Union of India

Court : Delhi

Reported in : ILR1974Delhi282

..... either on its own estimate or on the basis of demand made to it in pursuance of the provisions of section 210 of the income-tax act, 1961. provision for tax whether advance tax or income-tax cannot be regarded as an asset of the company, particularly in view of the fact that penalties may be incurred for default of ..... by coercive method under the scheme of part c of chapter xvii of the income-tax act, 1961. dit that is to be given for advance tax paid on regular assessment, as contemplated by section 219 of the income-tax act, is in recognition of tax already having been paid towards the liability determined on regular assessment. this is because ..... deal with the contentions of the parties it is necessary that some of the relevant provisions of the monopolies act, the companies act, 1956 and the income-tax act, 1961 are noticed.(14) the relevant provisions for our purposes of the monopolies act may first be read. clause(g) of section 2 reads as under : 'inter-connectedundertakings' means .....

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

..... mobile telephone is also applicable in fixed telephone service. neither service can be regarded as ".technical service". for the purpose of section 194j of the act."...... ".at the time the income-tax act was enacted in the year 1961, as also at the time when explanation 2 to section 9(1)(vii) was introduced by the finance (no.2 ..... ) act, with effect from april 1, 1977, the products of technology had not been in such wide use as they are today. any construction of the provisions of the act ..... to the laws of each contracting state, due regard being had to the other provisions of this agreement.".100. the definition of 'royalty' under dtaa and the indian income tax act are in parimateria. as rightly pointed out by the revenue, explanation 6 defines 'process' to mean and include transmission by satellite (including uplinking, amplification, conversion for .....

Shri M a Zahid Vs. Assistant Commissioner of Income Tax (Osd)

Court : Karnataka

..... for pronouncment this day, john michael cunha. j, made the following:- order whether a person issued with a notice under rule 73 of the second schedule of the income tax act 1961 is entitled to invoke section 438 of cr.p.c. is the question that arises for consideration in this petition. the contextual background giving rise to the above ..... (central range-1), bangalore for a.y. 2007-08 for recovery of arrears in your case along with the interest payable under section 220(2) of the income tax act, 1961 and it is proposed to execute the above certificate by arrest and imprisonment of your person; you are hereby required to appear before the undersigned on the 02nd ..... the doors of this court on the apprehension that he is likely to be arrested by the assistant commissioner of income tax (osd) pursuant to the notice at annexure-b . placing reliance on section 276-c of the income tax act, 1961, and part ii of the first schedule of the code of criminal procedure, learned counsel has put forth a .....

P. Vs. Thyagaraj and Another V. Tax Recovery Officer and Another.

Court : Chennai

Reported in : [1987]165ITR413(Mad)

..... cannot be proceeded against. another contention put forward by the petitioners is that the recovery proceedings themselves are time-barrier under section 231 of the income-tax act, 1961.the first respondent, the tax recovery officer, has filed a counter-affidavit to the effect that the gift deed having come into existence after the proclamation has been issued regarding ..... been assessed in the years 1947-48 to 1950-51 and 1963-64 and 1964-65. in view of the non-payment of the tax, certificates under section 46(2) of the indian income-tax act, 1922, were issued as early as march 26, 1958, and may 19, 1959. based on the said certificates, recovery proceedings had ..... have got an alternative remedy provided by the status. we are, therefore, of the view that the petitioners should go before the tax recovery officer under rule 11 of schedule ii of the income-tax act to challenge the impugned order said to have been passed by the first respondent. therefore, without going into the merits of the .....

Dr. George Mathew Vs. the District Collector

Court : Kerala

..... of august, 2013 judgment the petitioners are justified in their contention based on infopark kerala v. asst. commissioner of income tax [2008 (4) klt 782.that no tax is liable to be deducted under section 194 la of the income tax act. this is because the price of the property offered to be surrendered was fixed by negotiation and not through land ..... acquisition. but it remains to be seen as to whether the tax is liable to be deducted under section 194 ia of the income tax act in view of the decision in the judgment dated 23.8.2013 in w.p.(c) no.20572/2013.2. the property ..... project is situate within the limits of the corporation of cochin and is therefore not an agricultural land in the context. but the tax is certainly liable to be deducted under section 194 ia of the income tax act if the separate sale consideration to the petitioners individually exceed rs.50 lakhs each. respondents 1 and 2 shall therefore deduct .....

Calcutta Electric Supply Corporation Ltd. Vs. Commissioner of Income-t ...

Court : Kolkata

..... earlier in this judgment for the opinion of the court.6. section 10 of the indian income-tax act provides:the tax shall be payable by an assessee under the head ' profits and gains of business...' in respect of the profits or gains of any business... carried ..... 44 on the other hand, the assessees claimed that this amount could not be regarded as profits under section 10 (2) (vii), indian income-tax act, but the taxing authorities assessed the amount to tax and that view was upheld by the appellate tribunal. as i have stated, the appellate tribunal on being requested framed the question set out ..... by the applicant company from the government of india in the circumstances of this case is taxable as profits under section 10 (2) (vii) of the income-tax act?2. the assessees are the well-known electric supply company which provide this city with electricity. the assessees had a stand-by electricity generating plant at bhatpara .....

Commissioner of Income-tax Vs. Taiyo Gyogyo Kabushiki Kaisha

Court : Kerala

Reported in : [2000]244ITR177(Ker)

..... of the revenue, the following questions have been referred under section 18 of the companies (profits) surtax act, 1964 (in short 'the act'), read with section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the i. t. act'), by the income-tax appellate tribunal, cochin bench (in short 'the tribunal') :'whether, on the facts and in the circumstances ..... on the basis that it is received or deemed to be received by him in india.' the act : '2.(5) chargeable profits.--'chargeable profits' means the total income of an assessee computed under the income-tax act, 1961 (43 of 1961), for any previous year or years, as the case may be, and adjusted in accordance with ..... cargo. gross freight earnings of rs. 2,75,06,151 for shipment of cargo from indian ports were subjected to tax in accordance with the provisions of section 172(4) of the income-tax act, 1961. the assessee being a non-resident company the assessment was made through its indian agents, devshi dhanji khona, cochin. .....

F.K. Hasheeb and Co. Vs. the State of Madras

Court : Chennai

Reported in : [1966]17STC38(Mad)

..... the supreme court was that a wide meaning should be given to section 34 of the indian income-tax act in the matter of assessing income which has escaped liability to income-tax, so as to cover cases in which the income-tax officer had already applied his mind and come to some conclusion.29. these two decisions therefore ..... would come under the category of escaped turnover, on behalf of the assessee, reliance was placed upon the analogous provision, section 34 of the indian income-tax act and the decisions thereunder as to the proper meaning to be given to the words escaped assessment.17. the assessee in that case, therefore, contended ..... kameshwar singh v. state of bihar : [1959]37itr388(sc) , a decision rendered under the bihar agricultural income-tax act of 1938 and the other in maharajkumar v. income-tax commissioner : [1959]35itr1(sc) arising under section 34 of the indian income-tax act.7. learned counsel drew our attention to the judgment of veera-swami, j., in writ petitions nos. .....

Akola Electrical Supply Co. Pvt. Ltd. Vs. Commissioner of Income-tax, ...

Court : Mumbai

Reported in : [1978]113ITR265(Bom)

..... year 1960-61. 11. before we actually deal with the relevant provisions of the indian income-tax act, 1922, and the income-tax act, 1961, a brief reference may be made to the provisions of the electricity act. section 5 of the electricity act contains provisions relating to the circumstances under which the licence of a licensee can be ..... board would discharge a loan advanced by the government to the assessee. for the assessment year 1963-64, the income-tax officer brought to tax as profit under section 41(2) of the income-tax act, 1961, the excess over the depreciated value of the assets. the question was whether the excess was rightly chargeable under section ..... as to permit deduction of expenses incurred in the business. reference was made by mr. munim to sub-section (5) of section 41 of the income-tax act, 1961, whereunder set-off is permissible under the circumstances therein mentioned. he urged that its provisions are of no assistance in interpreting the provisions of section ( .....

Commissioner of Income-tax and anr. Vs. Hyundai Heavy Industries Co. L ...

Court : Uttaranchal

Reported in : (2004)189CTR(Uttranchal)91; [2003]264ITR328(Uttaranchal)

..... of 2003 are mentioned hereinbelow ;facts : hyundai heavy industries company ltd., the assessee, was charged with interest under section 201(1a) of the income-tax act, 1961, for short payment of tax deducted at source from the salary of its employee for the assessment year 1994-95. being aggrieved by the order of the assessing officer, the ..... of free accommodation facility provided by the employer to its employees and the assessing officer was not justified in charging interest under section 201/201(1a) of the income-tax act ?' answer : for reasons given hereinafter we are answering both the questions in the affirmative, i.e., in favour of the assessee and against the department. ..... a perquisite under section 17(2)(iii) and those decisions have not been challenged by the department and therefore interest under section 201(1a) of the income-tax act was not leviable on hyundai heavy industries co. ltd. being aggrieved by the decision of the tribunal, the department has come by way of appeal under .....