Section 192 - Judgments

Sep 17 1991 (SC)

Ghan Shyam Das Gupta and Another Vs. Anant Kumar Sinha and Others

Court: Supreme Court of India

Decided on: Sep-17-1991

Reported in: AIR1991SC2251; 1992(2)BLJR747; JT1991(4)SC43; 1991(2)SCALE611; (1991)4SCC379; [1991]Supp1SCR119a; 1991(2)LC730(SC)

..... foreign company then such payment would certainly come under section 192 1 read with section 9 1 ii hence when the post survey operations ..... deductor assessee were duty bound to deduct tax at source under section 192 1 from the home salary special allowance s paid abroad by ..... head salaries being eligible to deduction of tax at source under section 192 was a nascent issue it has not been considered by .....

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Sep 20 1976 (SC)

Muni Lal and ors. Vs. Prescribed Authority and ors.

Court: Supreme Court of India

Decided on: Sep-20-1976

Reported in: AIR1978SC29; (1977)3SCC336

..... foreign company then such payment would certainly come under section 192 1 read with section 9 1 ii hence when the post survey operations ..... deductor assessee were duty bound to deduct tax at source under section 192 1 from the home salary special allowance s paid abroad by ..... head salaries being eligible to deduction of tax at source under section 192 was a nascent issue it has not been considered by .....

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Mar 08 1995 (SC)

Antony Alias Appachan Vs. State of Kerala

Court: Supreme Court of India

Decided on: Mar-08-1995

Reported in: AIR1995SC2450; 1995CriLJ4166

..... foreign company then such payment would certainly come under section 192 1 read with section 9 1 ii hence when the post survey operations ..... deductor assessee were duty bound to deduct tax at source under section 192 1 from the home salary special allowance s paid abroad by ..... head salaries being eligible to deduction of tax at source under section 192 was a nascent issue it has not been considered by .....

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Dec 07 1971 (SC)

The Barium Chemicals Ltd. and anr. Vs. Sh. A.J. Rana and ors.

Court: Supreme Court of India

Decided on: Dec-07-1971

Reported in: AIR1972SC591; (1972)1SCC240; [1972]2SCR752

..... foreign company then such payment would certainly come under section 192 1 read with section 9 1 ii hence when the post survey operations ..... deductor assessee were duty bound to deduct tax at source under section 192 1 from the home salary special allowance s paid abroad by ..... head salaries being eligible to deduction of tax at source under section 192 was a nascent issue it has not been considered by .....

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Jul 22 1988 (SC)

State of Orissa Vs. Dandasi Sahu

Court: Supreme Court of India

Decided on: Jul-22-1988

Reported in: AIR1988SC1791; 1988(2)ARBLR384(SC); 67(1989)CLT247(SC); JT1988(3)SC364; 1988(2)SCALE285; (1988)4SCC12; [1988]Supp1SCR562; 1988(2)LC463(SC)

..... foreign company then such payment would certainly come under section 192 1 read with section 9 1 ii hence when the post survey operations ..... deductor assessee were duty bound to deduct tax at source under section 192 1 from the home salary special allowance s paid abroad by ..... head salaries being eligible to deduction of tax at source under section 192 was a nascent issue it has not been considered by .....

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Aug 03 1998 (SC)

Manoj Rai and ors. Vs. State of M.P.

Court: Supreme Court of India

Decided on: Aug-03-1998

Reported in: AIR1999SC300; 1999CriLJ470; 1998(4)SCALE414; (1999)1SCC728

..... foreign company then such payment would certainly come under section 192 1 read with section 9 1 ii hence when the post survey operations ..... deductor assessee were duty bound to deduct tax at source under section 192 1 from the home salary special allowance s paid abroad by ..... head salaries being eligible to deduction of tax at source under section 192 was a nascent issue it has not been considered by .....

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Oct 29 1969 (SC)

Narayanibai Vs. State of Maharashtra and ors.

Court: Supreme Court of India

Decided on: Oct-29-1969

Reported in: (1971)73BOMLR308; 1970MhLJ89(SC); (1969)3SCC468; [1970]3SCR172

..... foreign company then such payment would certainly come under section 192 1 read with section 9 1 ii hence when the post survey operations ..... deductor assessee were duty bound to deduct tax at source under section 192 1 from the home salary special allowance s paid abroad by ..... head salaries being eligible to deduction of tax at source under section 192 was a nascent issue it has not been considered by .....

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Apr 05 1994 (SC)

Dr. T.M.A. Pai Foundation and Others Vs. State of Karnataka and Others

Court: Supreme Court of India

Decided on: Apr-05-1994

Reported in: AIR1994SC2372; JT1994(3)SC194; 1994(2)SCALE476; (1994)2SCC734; (1994)2UPLBEC779

..... foreign company then such payment would certainly come under section 192 1 read with section 9 1 ii hence when the post survey operations ..... deductor assessee were duty bound to deduct tax at source under section 192 1 from the home salary special allowance s paid abroad by ..... head salaries being eligible to deduction of tax at source under section 192 was a nascent issue it has not been considered by .....

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Feb 27 1992 (SC)

Shri Krishnaswami Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Decided on: Feb-27-1992

Reported in: JT1992(2)SC63; 1992(2)SCALE311; (1992)2SCC341; 1992(1)LC575(SC)

..... been performed for the said foreign company then such payment would certainly come under section 192 1 read with section 9 1 ii hence when the post survey operations revealed that no work stood ..... attracted therefore the tax deductor assessee were duty bound to deduct tax at source under section 192 1 from the home salary special allowance s paid abroad by the foreign company particularly .....

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Aug 23 1990 (SC)

Sardara Singh (Dead) by Lrs. and anr. Vs. Sardara Singh (Dead) and ors ...

Court: Supreme Court of India

Decided on: Aug-23-1990

Reported in: JT1990(3)SC566; 1990(2)SCALE327; (1990)4SCC90; 1990(2)LC507(SC)

..... foreign company then such payment would certainly come under section 192 1 read with section 9 1 ii hence when the post survey operations ..... deductor assessee were duty bound to deduct tax at source under section 192 1 from the home salary special allowance s paid abroad by ..... head salaries being eligible to deduction of tax at source under section 192 was a nascent issue it has not been considered by .....

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