Section 201 - Judgment Search Results

New York Times Co. Vs. Tasini

Court: US Supreme Court

..... revisions of the periodicals in which the articles first appeared held section 201 c does not authorize the copying at issue here the ..... to the owner of the collective work h r rep 122 section 201 c both describes and circumscribes the privilege a publisher acquires ..... a larger collective work changes the status of the original revision section 201 c s requirement that the article be published only as .....

Cresent Housing (P) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2002)80ITD317(Mad.)

..... be an assessee in default in respect of the tax section 201 r w sections 194a and 200 indicate that a person responsible for ..... tds had rightly treated the appellant as a defaulter under section 201 in respect of the tax deductible and payable to the ..... of the tax deductible at source drawing our attention to section 201 the learned departmental representative submitted that it was a consequence .....

Punjab State Electricity Board Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)88TTJ(Chd.)450

..... fully discharged it is therefore not possible to accept that for purposes of sub section 1a of section 201 payment directly made by the recipient is not covered by the words such tax ..... computed from the date of default to the aforesaid date as envisaged under sub section 1a of section 201 of the income tax act the assessing officer has collected material from various recipients .....

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

Court: Income Tax Appellate Tribunal ITAT Mumbai

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

..... in the deduction of tax then only section 201 1 will come into play amendment to section 201 and section 201 1a could not enlarge the scope of charging section 192 the word estimate is still ..... there in section 192 even after the amendment of sections 201 and 201 1a if the .....

Assistant Commissioner of Income Vs. Chief Officer, Walchandnagar

Court: Income Tax Appellate Tribunal ITAT Pune

..... if the estimate was honest and fair the interest provisions under section 201 3a are not attracted 4 the learned cit a while ..... hold that the appellant is not required to pay interest under section 201 1a particularly in view of the madhya pradesh high court ..... requirements for the non compliance of which interest is levied under section 201 1a similar situation arose before the hon ble supreme court .....

Assistant Commissioner of Income Vs. Kangra Valley Investment and

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2002)80ITD25Cal

..... pay specified interest under section 201 1a is also without prejudice to the provisions of sub section 1 of section 201 therefore these two consequences provided in sections 201 1 and 201 1a operate simultaneously without ..... pay the deducted tax and penal consequences as enumerated in section 201 of the act would follow for such default sec 201 of the act enacts a threefold punishment for defaulting .....

Kangra Valley Investment and

Court: Income Tax Appellate Tribunal ITAT West Bengal

Reported in: (2001)80ITD25Cal

..... pay specified interest under section 201 1a is also without prejudice to the provisions of sub section 1 of section 201 therefore these two consequences provided in sections 201 1 and 201 1a operate simultaneously ..... pay the deducted tax and penal consequences as enumerated in section 201 of the act would follow for such default section 201 of the act enacts a threefold punishment for defaulting .....

U.P. State Industrial Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2002)81ITD173Luck

..... stand taken by it the ito proceeded to pass the order under section 201 201 1 a of the income tax act 1961 6 8 the ..... consequently upholding the liability of the assessee to be charged under sections 201 amp 201 1a 3 during the course of hearing of the appeals the ..... examined the issue from a different angle the charging of interest under section 201 1 a is consequential since the demand of tds from the .....

Sol Pharmaceuticals Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

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

..... respect of the secretarial allowance he however upheld the order under section 201 passed by the ao in respect of short deduction on ..... case of entertainment allowance the ao may modify the order under section 201 of the it act accordingly 10 the next issue raised in ..... concerned non residents even in the course of the proceedings under section 201 it is evident from the above remarks that the tribunal .....

Commissioner of Income-tax Vs. K.K. Engineering Co.

Court: Kerala

Reported in: [2001]249ITR447(Ker)

..... view that that decision was concerning section 201 and not section 201 1a of the income tax act while section 201 relates to non deductionof tax the ..... result in the loss of revenue and hence interest under section 201 1a was not chargeable the assessee relied on the decision ..... cancel or otherwise modify the quantum of interest charged under section 201 1a of the act 3 even though notice was served .....