Uttaranchal Court March 2007 Judgments
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Commissioner of Income Tax and anr. Vs. Ongc
Court: Uttaranchal
Decided on: Mar-09-2007
Reported in: [2007]291ITR212(Uttaranchal)
1. This is an appeal against the judgment and order-dated 22.07.1999, passed by the Income Tax Appellate Tribunal, (Delhi Bench 4E' Delhi) in ITA No.7288/Del/1992. 2. The substantial questions of law raised in the appeal are as follows:Whether on facts and in the circumstances of the case, the learned ITAT was legally justified in holding that it was not ONGC4s obligation to deduct tax at source on the basis that the assessee was an agent of the non-resident company (NRC) namely M/s Atwood Oceanics Intl. SA for the period under consideration whereas vide its agreement dated 22.2.1985 corporate tax liability after 27.10.1984 was to rest with the aforesaid NRC and not with the ONGC?Whether on the facts and in the circumstances of the case, the ld. ITAT is legally justified in deleting the amount of interest charged at Rs. 10,29,035/- Under Section 201(1A) of I.T. Act?3. Brief facts of the case giving rise to the present appeal are that M/s Atwood Oceanics Intl. S.A. entered into contract...
Commissioner of Income Tax Vs. Nainital District Co-operative Bank
Court: Uttaranchal
Decided on: Mar-09-2007
Reported in: (2008)215CTR(Uttranchal)242; [2009]318ITR62(Uttaranchal)
1. This is an application under Section 256(1) of the IT Act, 1961 arising out of order dt. 28th Feb., 1990 passed by Tribunal, Bench '(E)', New Delhi. The dispute relates to the asst. yr. 1982-83.2. Brief facts of the case giving rise to this appeal are that the assessee is a co-operative society engaged in the business of banking. The assessee for the assessment year in question showed income of Rs. 21,578 and claimed the same to be exempted under Section 80P(2) of the IT Act on the ground that it related to banking activities. The ITO did not accept the claim of the assessee and made an assessment on total income of Rs. 17,980. Being aggrieved, the respondent bank preferred appeal before CIT(A). The CIT(A) after perusing the record allowed the claim of the assessee of exemption following the earlier order of the Tribunal dt. 4th Jan., 1985 in the own case of the assessee in ITA No. 319/Del/1984 for the asst. yr. 1980-81. Feeling aggrieved, the Department went in appeal before the Tr...
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