Sec. 201(1)

Sec. 10(14), Sec. 201(1), Sec. 260A, Section 192

Punjab & Haryana H.C : the payment made to its Development Officer by the LIC of India under the Reimbursement of Expenses Scheme, 1997 is not the income of the assessee and further it is not a part of salary of the recipient Development Officer ignoring the factual position that details of expenses incurred have not been reported to the branch manager (paying officer) on the basis of which it could be inferred that these allowances were the reimbursement of actual expenses

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High Court Of Punjab & Haryana CIT vs. Branch Manager, LIC Of India Sections 10(14), 192, 201(1), 260A Asst. Year […]

Sec. 194A, Sec. 201(1), Sec. 201(1A), Section 194, Section 201, Section 271, Section 271C

Karnataka H.C : When the directors of a company route their borrowings through the company and repay the loans also with interest through the company, without the loans and interest being reflected in the books of account of the company as borrowings of the company, whether the company is bound to deduct income-tax on the interest, as required under s. 194A

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High Court Of Karnataka CIT & Anr. vs. Century Building Industries (P) Ltd. Section 194A, 201(1), 201(1A), 271C Asst. Year

Sec. 201(1), Sec. 201(1A), Section 201, Section 246

Karnataka H.C : Whether, on the facts and circumstances of the case, the Tribunal is correct in law in entertaining the appeals relating to levy of interest under s. 201(1A) of the IT Act, 1961, when the orders levying interest under s. 201(1A) of the Act are not appealable orders ?

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High Court Of Karnataka Assistant Commissioner Of Income Tax vs. Motor Industries Co. Sections 201(1), 201(1A), 246(1)(i), 253 Asst. Year

Sec. 201(1), Sec. 201(1A), Section 201, Section 246, Section 253

Karnataka H.C : Whether, on the facts and circumstances of the case, the Tribunal is correct in law in entertaining the appeals relating to levy of interest under s. 201(1A) of the IT Act, 1961, when the orders levying interest under s. 201(1A) of the Act are not appealable orders ?

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High Court Of Karnataka Assistant Commissioner Of Income Tax vs. Motor Industries Co. Sections 201(1), 201(1A), 246(1)(i), 253 Asst. Year

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