Section 201 - Judgment Search Results

New York Vs. Ferc

Court: US Supreme Court

..... over two sepa 11 this reference is found twice in 201 of the fpa section 201 a as codified in 16 u s c 824 a ..... the fpa s plain language readily supports ferc s jurisdiction claim section 201 b gives ferc jurisdiction over electric energy in interstate commerce and ..... commerce ferc notes that it found compelling the fact that section 201 of the fpa on its face gives the commission jurisdiction over .....

Wipro Finance Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)81TTJ(Bang.)887

..... and therefore it should not be treated as an assessee in default either under section 201 1 or under section 201 1a of the act however the aforesaid pleas of the assessee were rejected ..... at the rates prescribed therein undoubtedly it failed to deduct the same as per section 194a section 201 deals with the provisions relating to the consequences for failure to deduct or after having .....

Sahara Airlines Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)83ITD11(Delhi)

..... of these appeals relate to demands raised against the assessee under section 201 1 of it act 1961 in short act pertaining to financial years ..... whether the assessee could be considered as assessee in default under section 201 1 of the act 2 first we take up the ..... representative has submitted that no period of limitation is provided under section 201 1 and no court can import anything into the statute in .....

Raymond Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)86ITD791(Mum.)

..... from them it cannot therefore be treated as an assessee in default under section 201 consequently no interest under section 201 1a can be charged 131 our conclusions on other issues some of which ..... of demand but because of the operation of the statute itself the liability under section 195 or section 201 is at no time ambulatory but is attracted immediately upon the happening of an .....

infosys Technologies Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)86ITD342(Bang.)

..... the cit a iv bangalore dt 12th sept 2000 against an order passed under section 201 1 and section 201 1a since common issues are involved therein all these three appeals are disposed by ..... in discharging its tds obligation in our opinion therefore the provisions of section 201 1 are not applicable 33 even otherwise section 201 1 is applicable only when there is a failure in deducting tax .....

Bhagani Nivedita Sah. Bank Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2003)87ITD569(Pune.)

..... of upholding order of assessing officer with reference to creating of demand under section 201 1 and interest under section 201 1 a only 5 while reiterating the submissions as made before the lower ..... prescribed therefore the action of the authorities below in creating upholding demands under section 201 1 and interest under section 201 1a of the act is justified which is upheld as such the appeals .....

itc Limited Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2003)79TTJ(Kol.)14

..... a situation in which liability for deduction of tax at source under section 201 1 is already established in fact section 201 1a for that purpose is consequential in nature in the present case ..... was unsustainable in law and accordingly we cancel the demand under section 201 1a since the very levy of interest under section 201 1a is cancelled revenue s grievance against the rate at which .....

Asstt. Cit Vs. Sohanlal Shantilal and Bros.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)87TTJ(Mum.)264

..... is misplaced because in that case the decision was concerned with section 201 and not with section 201 1a of the act while section 201 pertains to non deduction of tax the other relates to levy ..... the act were clearly attracted according to the learned departmental representative charging of interest under section 201 la of the act is mandatory in nature and notwithstanding the fact that the assessee .....

Wipro Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)80TTJ(Bang.)106

..... a iv bangalore dt 8th feb 2001 against orders passed under sections 201 1 and 201 1a for the asst yrs 1997 98 1998 99 and ..... the appellant is aggrieved by the order of the ao under sections 201 1 and 201 1a the number of shares received by the beneficiaries of ..... issue of valuation as we have already cancelled the orders under section 201 1 and 201 1a hence the issue of valuation of shares need not be .....

Rajeshwar Mishra and 2 ors. Vs. State of Bihar

Court: Patna

..... no sentence against them has been passed under section 201 indian penal code and section 3 dowry prohibition act 3 the prosecution case ..... 430 of 1996 have been convicted under sections 304b and 201 indian penal code and section 3 dowry prohibition act they all have ..... a case against appellants and lal babu tiwary under sections 304b and 201 indian penal code 4 after investigation police submitted charge .....