Section 244 - Judgment Search Results
Home > Cases Phrase: section 244 Page 1 of about 1,715,961 results (0.697 seconds)Sandvik Asia Ltd. Vs. Commissioner of Income Tax-i, Pune and ors.
Court: Supreme Court of India
Reported in: AIR2006SC1223; 2006(4)BomCR886; 2006(1)CTC741; (2006)200CTR(SC)505; 2006(196)ELT257(SC); [2006]280ITR643(SC); JT2006(2)SC7; (2006)2MLJ25(SC); 2006(1)SCALE569; (2006)2SCC508
..... of actual payment in terms of sections 214 1 214 1a and 244 1a read with section 240 and section 244 1 of the income tax act ..... in our opinion the appellant is entitled to interest under section 244 and or section 244a of the act in accordance with the terms and ..... of law the revenue must compensate the assessee direct taxation interest section 244 of the income tax act advance tax paid by appellant upon .....
Tag this Judgment! Ask ChatGPTSandvik Asia Ltd. Vs. Cit and ors.
Court: Mumbai
Reported in: [2004]267ITR78(Bom)
..... made by the assessee at the same time the provisions of law comprised under section 244 1 and section 244 1a make it clear that such refund should be along with the interest at ..... also necessary to note sub section 3 of section 244 as well as section 244a 1 and 4 the sub section 3 of section 244 reads thus 3 the provisions of this section shall not apply in respect .....
Tag this Judgment! Ask ChatGPTBhagwati Vs. Banwari Lal and ors.
Court: Allahabad
Reported in: (1909)ILR31All82
..... to be a step in aid ofmiss tiff 108 civil procedure code sections 244 318 and 319 execution of decree sale in execution purchase by ..... representative is clearly not a question within the purview of section 244 this has been held so repeatedly that i deem it unnecessary ..... discharge or satisfaction of the decree within the meaning of section 244 clause c upon the judgment debtor s property being sold and .....
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. Udhoji Shri Krishandas
Court: Madhya Pradesh
Reported in: (2004)189CTR(MP)26; [2004]268ITR244(MP); 2004(1)MPHT438; 2004(1)MPLJ589
..... a is different there can be no question of paying interest both under section 214 and section 244 1 a simultaneously though the rate of interest being the same under both the provisions ..... has rightly provided in para 12 of its judgment quoted earlier for applying sub section 1 a of section 244 of the act for determining interest for the period covered by assessment year .....
Tag this Judgment! Ask ChatGPTCit Vs. Udhoji Shri Krishandas
Court: Madhya Pradesh
Reported in: [2004]136TAXMAN465(MP)
..... has rightly provided in para 12 of its judgment quoted earlier for applying sub section 1a of section 244 of the act for determining interest for the period covered by assessment year 1988 ..... was paid by way of deductions after 31 3 1975 as provided under sub section 1a of section 244 of the act 17 in view of aforesaid enunciation of law the position that .....
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. T.V. Sundaram Iyengar and Sons Ltd.
Court: Chennai
Reported in: [1999]236ITR524(Mad)
..... of the learned counsel it is necessary to refer to the provisions of the act sec 244 1a was introduced by the taxation laws amendment act 1975 w e f 1st october ..... backing and compulsion to pay tax order passed under section 104 is order of assessment within meaning of section 244 1a assessee entitled to interest under section 244 1a 1992 194itr645 sc held that though the .....
Tag this Judgment! Ask ChatGPTAzizan Vs. Matuk Lal Sahu
Court: Kolkata
Reported in: (1894)ILR21Cal437
..... purpose within the prescribed period if he fails to do so the effect of section 244 read with section 258 seems to be that the payment or adjustment does not operate to satisfy ..... adjustment so far as the relief thus granted was concerned no questions coming within section 11 or section 244 arose in gunamani dasi v pran kishori dasi 35 in some cases however the .....
Tag this Judgment! Ask ChatGPTSandvik Asia Ltd. Vs. Commissioner of Income-tax and ors.
Court: Mumbai
Reported in: 2004(3)BomCR590; (2004)189CTR(Bom)226
..... made by the assessee at the same time the provisions of law comprised under section 244 1 and section 244 1a make it clear that such refund should be along with the interest at ..... made by the ossessee at the same time the provisions of law comprised under section 244 1 and section 244 1 a make it clear that such refund should be along with the interest .....
Tag this Judgment! Ask ChatGPTCibatul Ltd. Vs. Inspecting Assistant Commissioner of Income-tax
Court: Gujarat
Reported in: (1993)109CTR(Guj)438; [1993]201ITR507(Guj)
..... such a provision it was also aware of section 139 8 b ii section 244 1a and section 215 3 ii as they stood before ..... not justified in withdrawing interest granted earlier by him under section 244 1a assessee contended that central government required to pay to ..... order directing assessee to refund interest paid to him under section 244 1a held tribunal justified by its order and question answered .....
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. T. V. Sundaram Iyengar and Sons Ltd.
Court: Chennai
Reported in: (1998)147CTR(Mad)15
..... a wide manner to include the order passed under section 104 of the act sub section 1a of section 244 of the act provides for grant of refund ..... it is necessary to refer to the provisions of the act sec 244 1a was introduced by the taxation laws amendment act 1975 w e ..... court is of the opinion that the order of assessment under section 244 1a of the act should be given a wider meaning to envelope .....
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