Section 201 – taxcaselaw.com

Bombay H.C : Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in not treating the Hospital Based Consultants (HBCs) as employees and therefore provisions of Section 192 is not applicable?

High Court Of Bombay Pr.CIT (TDS) vs. National Health & Education Society (P.D. Hinduja Hospital & Medical Research Centre) Section 3, 131, 133A, 192, 194C, 194H, 194J, 201, 201(1), 201(IA), 260A S.C.Dharmadhikari & B.P. Colabawalla, JJ. Income Tax Appeal No.105 of 2016 WITH 116 of 2016, 112 of 2016, 115 of 2016, 121 of 2016, 128 …

S.C : The Assessing Officer thereafter proceeded to pass an order under Section 201(1)/201(1A) read with Section 194A

Supreme Court Of India CIT vs. Canara Bank Section 194A, 201(1), 194A(3)(iii)(f), 201(1A), 194A(1), State Bank of India Act, 1955, State Financial Corporations Act, 1951, Section 3 of Uttar Pradesh Industrial Area Development Act A. K. Sikri & Ashok Bhushan, JJ. Civil Appeal No.6020 OF 2018 (ARISING OUT OF SLP (C) NO. 3168 OF 2017) & …

S.C : Amounts which are payable towards interest on the payment of lump sum lease premium, in terms of the Lease which are covered by Section 194-A are covered by the exemption under Section 194A(3)(f) and therefore, not subjected to TDS

Supreme Court Of India New Okhla Industrial Development Authority & Ors. vs. CIT & Ors. Section 194-I, 201, 10(20), 10(20A) A. K. Sikri & Ashok Bhushan, JJ. Civil Appeal No. 15613 OF 2017, 9365 OF 2017, 12750 OF 2017, 9199 OF 2017, 15615 OF 2017, 15614 OF 2017, 15130 OF 2017, 51 OF 2018, 6115 OF …

Punjab & Haryana H.C : The payment @ 12% per annum of the amount of compensation paid and recorded as interest in the “Award of Compensation” of the Punjab Government is enhanced/additional compensation ignoring the facts that initial notification was published on 22.4.2010 and competent authority/DFCCIL-cum-district Revenue Officer announced award on 27.2.2012. Thus payment @ 12% has been given for delay in payment which is clearly in the nature of interest

High Court Of Punjab & Haryana CIT (TDS) vs. Dedicated Freight Corridor Corporation Limited Section 145A, 194A, 201(1A) and Section 23(1A) of Land Acquisition Act, 1894 Asst. Year : 2013-14 Ajay Kumar Mittal, ACJ. & Tejinder Singh Dhindsa, J. ITA No.204 of 2017 10th May, 2018 Counsel appeared: Denesh Goyal, Sr. Standing Counsel for the Appellant.: …

Punjab & Haryana H.C : The Assessing Officer invoking the provisions of Section 194H of the Income Tax Act, 1961 on the payment of turnover discount of Rs.4,57,52,494/-

High Court Of Punjab & Haryana CIT (TDS) vs. OCM India Limited Section : 194H, 201(1) Asst. Year : 2008-09 Ajay Kumar Mittal, ACJ. & Tejinder Singh Dhindsa, J. ITA No. 338 of 2016(O&M) 9th May, 2018 Counsel appeared: Yogesh Putney, Sr. Standing Counsel for the Revenue.: Radhika Suri, Sr. Advocate, Manpreet Singh, Adv. for the …

Madras H.C : he is merely a Non-Executive Chairman of the Board of Directors of the Company and not at all in charge or control of the day-to-day affairs and operations of the Company, which is professionally managed by its Managing Director and other Managerial Personnel

High Court Of Madras Kalanithi Maran vs. Union Of India And Another Section 2(35), 276B, 131, 201 M. Duraiswamy, J. W.P.No.34010 of 2014 & M.P.No.1 of 2014 28th March, 2018 Counsel Appeared: P.S. Raman Senior Counsel, M. Sneha for the Petitioner.: G. Rajagopalan, Hema Muralikrishnan for the Respondent ORDER The petitioner has filed the above writ …

Andhara Pradesh & Telangana : the Tribunal is correct in law in confirming the order u/s. 201 (1) read with section 201(1A) ignoring the fact that, the appellant was under a bona fide impression that it was not liable to deduct tax on the allowances in question

High Court Of Andhara Pradesh & Telangana Sun Outsourcing Solutions Pvt. Ltd.vs. CIT C. V. Nagarjuna Reddy & M. S. K. Jaiswal, JJ. ITTA Nos. 211, 212, 213 AND 214 OF 2005 Section 10(14)(i), 201(1A), 17(2)(iv) 27th December, 2017 Counsel appeared: B. Chandrasen Reddy for the Appellant.: K. Mamata for the Respondent C. V. Nagarjuna Reddy, …

Delhi H.C : Whether the Income Tax Appellate Tribunal was correct in law in setting aside the order passed under Section 201(1) and 201(1A) of the Income Tax Act, 1961

High Court Of Delhi CIT vs. Modiluft Ltd. Section : 201 Assessment Year : 1997-98 S. Ravindra Bhat And Sanjeev Sachdeva, JJ. IT Appeal No. 240 Of 2004 July 3, 2017 JUDGMENT S. Ravindra Bhat, J.Â – The question of law framed in this appeal under Section 260A of the Income Tax Act, 1961 is as follows: …

Delhi H.C : Deduction of income-tax at source under section 194-I applies in case of payment by way of rent to Government, statutory authorities referred to in section 10(20A) and local authorities whose income under the head “Income from house property” or “Income from other sources” is exempt from income-tax

High Court Of Delhi Rajesh Projects (India) (P.) Ltd. vs. CIT (Tds)-II Section 194-I, 201 Assessment years 2011-12 to 2013-14 S. Ravindra Bhat And Najmi Waziri, JJ. W.P. (C.) Nos. 8085 Of 2014, 7682 & 10896 Of 2015 & 565, 1214, 1546 & 2649 Of 2016 February 16, 2017 Judgment S. Ravindra Bhat, J. – This …

Punjab & Haryana H.C : Whether a person who fails to deduct at source under section 194C is not liable to pay interest under section 201(1A) if the payee of such amounts has files a nil return or a return showing a loss?

High Court Of Punjab And Haryana CIT (TDS)-1, Chandigarh vs. Punjab Infrastructure Dev. Board Section 201, 194C Assessment year 2007-08 S.J. Vazifdar, CJ. And Deepak Sibal, J. IT Appeal No. 73 Of 2016 December 20, 2016 ORDER S.J. Vazifdar, CJ. – This is an appeal against the order of the Income Tax Appellate Tribunal, allowing the …

Category: Section 201