Section 194 - Judgment Search Results

Bpl Limited Vs. Securities and Exchange Board of

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... it is doubtful whether any appeal can be filed against a demand made under that section under section 21 the question whether appellants in the instant case had been afforded a reasonable opportunity ..... view of the matter the impugned direction has no legal backing and therefore cannot sustain 194 as already stated in the absence of sufficient material evidence to establish that the appellant .....

Wilson Vs. Omaha Indian Tribe

Court: US Supreme Court

..... comment about my views as to the scope of 25 u s c 194 section 194 applies to a property dispute between an indian and a white person the ..... court of appeals had the better view of the statute in this regard section 194 is triggered once the tribe makes out a prima facie case of prior ..... act of june 30 1834 4 stat 729 section 22 of that act is now 25 u s c 194 already set out in this opinion although the .....

Hindustan Coca-cola Beverages Vs. Jt. Commissioner of Income-tax,

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)90ITD720(Delhi)

..... building is owned by the payee 10 from a careful perusal of section 194 c and 194 i we find that section 194 c deals only with the payment with a contractor and sub contractor ..... executed between the contractor and different types of assesses envisaged in sub section i of section 194 c of the act whereas section 194 i deals with the payment of rent by a person not .....

Assistant Commissioner of Vs. Air Canada

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)88ITD545(Delhi)

..... as to whether the assessee can avoid compliance of section 194 more particularly section 194 i as is the case before us in ..... provisions of chapter xvii and more particularly of section 194 and more particularly the section pertaining to deduction of tds shall become ..... the natural consequences of non compliance with the provisions of section 194 i are attracted automatically and the order of assessing .....

income-tax Officer Vs. Lally Motors Ltd.

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2006)102ITD271(Asr.)

..... itself and there being more than one individual then provision of section 194 i b are applicable than section 194 i a accepting that section 194 i a represents complete code the responsibility of payer appellant ..... were individual co owners therefore the case of the assessee would fall under section 194 i a and not under section 194 i b of the act the revenue has separately relied on the .....

Bharti Cellular Ltd.now Bharti Airtel Ld Vs. Assistant C.i.t Circle 57

Court: Supreme Court of India

..... is a company the company itself and the principal officer thereof 4 explanation i to section 194 h3 of the act defines the expressions commission or brokerage as explanation for the ..... v commissioner of income tax thiruvananthapuram15 this court has observed that the explanation appended to section 194 h of the act defining the expression commission or brokerage is an inclusive definition giving .....

Assistant Commissioner of Income Vs. Air Canada [Alongwith Ita Nos.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)84TTJ(Delhi)615

..... short question before us is as to whether the assessee can avoid compliance of section 194 more particularly section 194 i as is the case before us in case it has not deducted the ..... cit a is accepted the provisions of chapter xvii and more particularly of section 194 and more particularly the section pertaining to deduction of tds shall become redundant the learned departmental representative further .....

M/S Japan Airlines Co.Ltd. Vs. Commr. of Income Tax,new Delhi

Court: Supreme Court of India

..... deduction 20 thus the dispute is as to whether tds to be deducted under section 194 c or under section 194 i of the act we may point out at this stage itself that ..... that payments during landing and parking charges were covered by the provisions of section 194 i and not under section 194 c of the act and therefore the jal ought to have deducted tax .....

Ganesh Alu Bhandar Vs. Income Tax Officer [Alongwith Ita

Court: Income Tax Appellate Tribunal ITAT Rajkot

Reported in: (2003)87ITD588(Rajkot.)

..... the question that remains to be addressed is whether section 194 i is applicable to it section 194 i defines rent as any payment by whatever name ..... as a manufacturing facility under the factories act 1948 and that section 194 i was intended to bring into tax net persons who ..... mentioned earlier the cit a had upheld the applicability of section 194 i for payments made for the use of cold storage facilities .....

indus Towers Ltd. Vs. Cit and ors.

Court: Delhi

..... by indus to the mobile operator constitutes renting within the extended definition under explanation to section 194 i or whether the activity is service pure and simple without any element of hiring ..... assessee s contention that the transaction did not envision payment of rent and held that section 194 i applied similarly rejecting the argument that rent did not contemplate a situation where use .....