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Section 195 - Judgment Search Results

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Mar 02 1984 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. Superintending Engineer ...

Court: Andhra Pradesh

Reported in: (1985)46CTR(AP)238; [1985]152ITR753(AP)

..... the superintending engineer civil services circle upper sileru is liable to deduct income tax under section 195 of the income tax act 1961 on the payments made to the non resident company ..... income tax act 1961 respondent assessee made payments to non residents respondent assessee obliged under section 195 to deduct tax at source in respect of sums paid obligation limited only to appropriate .....

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Oct 23 1981 (HC)

Ram Pal Singh Vs. State of U.P. and ors.

Court: Allahabad

Reported in: 1982CriLJ424

..... for this change there is no other change in the section section 195 restricts the right of a party to file a complaint ..... a private complainant stood barred by the provisions contained in section 195 of the cr p c this court rejected the aforementioned ..... this submission section 195 1 b ii applies to offences described in section 463 or punishable under sections 471 475 or section 476 section 463 of .....

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Feb 07 1964 (SC)

Lalji Haridas Vs. State of Maharashtra and anr.

Court: Supreme Court of India

Reported in: AIR1964SC1154; (1964)66BOMLR460; 1964CriLJ249; [1964]52ITR423(SC); 1965MHLJ21(SC); [1964]6SCR700

..... are dealt with in three cls a b and c of this sub section section 195 1 a deals with offences punishable under ss 172 to 188 of the ..... rule is that any person can make a complaint and s 195 provides for an exception section 195 1 134 159 s c 45 b with which we ..... of such court or some other court to which such court is subordinate section 195 1 c deals with offences punishable under ss 463 471 475 and .....

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Sep 23 1966 (SC)

M.L. Sethi Vs. R.P. Kapur and anr.

Court: Supreme Court of India

Reported in: AIR1967SC528; 1967CriLJ528; [1967]1SCR520

..... provision for taking cognizance is contained in s 190 section 195 which follows that section is in fact a limitation on the unfettered power ..... of the jurisdiction of the criminal courts in enquiries and trials section 195 in reality lays down that the offences therein referred to ..... not barred from taking cognizance of it by the provisions of section 195 1 b of the code of criminal procedure 1898 goa .....

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Sep 12 1988 (SC)

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court: Supreme Court of India

Reported in: AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

..... the requirements of the inclusive part of the definition of court as contained in sub section 3 of section 195 of the code 22 another legislative practice according to the learned advocate general was ..... necessarily imply that the commission is not a court for the purposes of section 195 particularly when sub section 4 of section 5 in express terms provides that the commission shall be deemed to be .....

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May 23 1984 (HC)

Commissioner of Income-tax, Delhi-ii Vs. Jay Engineering Works Ltd.

Court: Delhi

Reported in: (1984)41CTR(Del)101; [1984]149ITR425(Delhi)

..... agents made an application to the respondent no 1 under section 195 2 the admitted facts are that the khemkas applied for ..... correct in law in holding that order of ito under section 195 2 was without jurisdiction and thereforee null and void assessed ..... for grant of tax clearance certificate as an application under section 195 2 no particular form prescribed not necessary that application must contain .....

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Oct 04 1991 (HC)

Kodati Ramana Alias Venkatarama Rao and ors. Vs. the Station House Off ...

Court: Andhra Pradesh

Reported in: 1991(3)ALT354; 1992CriLJ680

..... not committed in judicial proceeding then it will not fall outside section 195 1 b section 195 1 b applies only when offence is committed in or ..... v state of west bengal 1953crilj1232 it is held para 14 section 195 does not bar the trail of an accused person for a ..... 1860 as alleged in complaint filed by 3rd respondent after amendment of section 195 by code of 1973 words by party to any proceeding in .....

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Dec 13 1978 (SC)

Kamlapati Trivedi Vs. State of West Bengal

Court: Supreme Court of India

Reported in: AIR1979SC777; 1979CriLJ679; (1980)2SCC91; [1979]2SCR717

..... an inquiry should be made into any offence referred to in section 195 sub section 1 clause b or clause c which appears to have been ..... context in which the word court is used in these two sections and section 195 which would provide an indication that it has been used in ..... in relation to any proceedings in any court in section 195 1 b of the crpc section 195 1 a requires that the complaint should be by .....

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Jun 13 1991 (HC)

G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

Court: Chennai

Reported in: (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

..... would amount to legislating and adding very materially to the provisions of sections 195 to 199 criminal procedure code sections 195 to 199 deal with the requisites for the prosecution of certain specified ..... code though in truth and substance the offence falls in the category of sections mentioned in section 195 criminal procedure code merely by changing the garb or label of an offence which is .....

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Mar 20 2003 (HC)

Cit Vs. Vijay Ship Breaking Corporation and ors.

Court: Gujarat

Reported in: (2003)181CTR(Guj)134

..... the rights of the payee or recipient are fully safeguarded under sections 195 2 195 3 and 197 the only thing which is required to be ..... the rights of the payee or recipient are fully safeguarded under sections 195 2 195 3 and 197 of the act 9 4 the effect of ..... of tax collection including by deduction at source as provided under section 195 1 read with section 4 2 of the act which enjoin a duty on these .....

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