Section 192 - Judgment Search Results

Babcock Power (Overseas Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)81ITD29(Delhi)

..... opposed seriously by the learned senior departmental representative by contending that the provisions of section 192 were clearly applicable inasmuch as the salary paid to the foreign technicians was chargeable ..... the foreign technicians was chargeable to tax in india and consequently the provisions of section 192 were applicable accordingly the contention of the assessee s counsel in this regard is .....

Su-raj Diamonds (India) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)81ITD212(Mum.)

..... to this extent also the ao considering the provisions of section 192 1 and section 201 1 came to the conclusion that the employer ..... deduction of tax but short deduction he referred to sub section 1 of section 192 and pointed that the assessee has to deduct the ..... is to be with reference to provisions of section 192 of the it act 1961 8 section 192 requires the assessee to deduct tax with reference .....

Sukhdas and ors Vs. State of Rajasthan

Court: Rajasthan

Reported in: 2001CriLJ3138; 2001(2)WLN683

..... take cognizance or which has been made over to him under section 192 may if he thinks fit postpone the issue of process ..... the case for inquiry or trial to another magistrate under section 192 provided further that if the magistrate makes over the case ..... to another magistrate under section 192 after examining the complainant and the witnesses the latter magistrate .....

Assistant Commissioner of Income Vs. Chief Officer, Walchandnagar

Court: Income Tax Appellate Tribunal ITAT Pune

..... that assessee had deducted tax at source from salaries under section 192 section 192 requires the person responsible for paying salaries to deduct the ..... submissions i find that the employer had done tds under section 192 based on the estimated salaries paid however did not consider ..... the estimate was honest and fair the interest provisions under section 201 3a are not attracted 4 the learned cit a .....

Kuldip Chand Bhalla Vs. Kamaljit Singh

Court: Punjab and Haryana

Reported in: 2002CriLJ402

..... the complaint none of the ingredients as detailed in section 192 423 465 471 read with section 34 and 120 b ipc is attracted so i ..... mentioned as to in what manner the offences under sections 192 423 465 471 read with sections 34 and 120 b ipc were not made out ..... determination of fair rent held the fair rent of building under the section is to be determined on the basis of rent agreed between .....

Steel Build Vs. K. Mukund and Company

Court: Gujarat

Reported in: (2002)1GLR200b

..... the case for inquiry or trial to another magistrate under section 192 provided further that if the magistrate makes over the case ..... to another magistrate under section 192 after examining the complainant and the witnesses the later magistrate ..... the complaint there was no debt so as to invite section 138 or section 142 of the negotiable instruments act it was urged .....

Asstt. Cit, Chief Officer, Vs. Walchandnagar Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)74TTJ(Pune.)965

..... that assessee had deducted tax at source from salaries under section 192 section 192 requires the person responsible for paying salaries to deduct ..... that the employer had done tax deduction at source under section 192 based on the estimated salaries paid however did not ..... the estimate was honest and fair the interest provisions under section 201 1a are not attracted the learned commissioner appeals .....

Sol Pharmaceuticals Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)83ITD72(Hyd.)

..... the assessee did not deduct tax at source as required under section 192 of the it act in respect of the above allowances paid to ..... counsel for the assessee mentioned that the duty of an employer under section 192 is only to make an honest estimate of the salaries payable ..... duty cast on an employer to deduct tax at source under section 192 of the it act in respect of an interest subsidy allowed to .....

Roma Kanta Seal and ors. Vs. State of Assam

Court: Guwahati

..... for disposal before the expiry of the statutory period section 192 crpc reads as follows 192 making over of cases to magistrates 1 any chief ..... of the court whether it is prosecution or the accused section 468 crpc bar may not be applicable in certain cases learned ..... be deemed to have taken cognizance by condoning the delay sections 457 to 473 crpc in chapter xxxvi were introduced in order .....

Azadi Bachao Andolan Vs. Union of India

Court: Delhi

Reported in: 2001IVAD(Delhi)456; 90(2001)DLT766; 2001(58)DRJ317; [2001]252ITR471(Delhi)

..... and pays whole of the tax due under section 192 along with interest liabilities under section 201 1a on before 31 7 1994 despite ..... to tribunal in appeal tribunal applies the parameters applicable to section 273a and cancels the penalty levied holding that reasonable case ..... order of authorities petition disposed of income tax act 1961 sections 273a amp 273b power to reduce levy of penalty expression .....