Search Results for "Lower TDS Certificate"

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Search Results for "Lower TDS Certificate"

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High Court

High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

27 Mar 2026

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

Supreme Court

Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

12 Oct 2023

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Lower TDS Certificate Under Section 195(2) of Income Tax Act, 1961. Court holds that Assessing Officer must consider application on merits and cannot reject it solely because non-resident seller had not filed tax returns.

3 Feb 2022

The petitioner, Rohan Developers Pvt. Ltd., a company engaged in property development, sought to purchase a 1/8th undivided share in a property from M...

High Court

High Court of Karnataka Allows Appeal in Companies Act Case — Acquittal Set Aside for Non-Prosecution of Director. Section 452 of Companies Act, 2013 requires that a director must be prosecuted for the company's default; acquittal of director without trial on merits is illegal.

14 Nov 2019

The appellant, M/s. P.M. Granites Exports Pvt. Ltd., filed a complaint under Section 452 of the Companies Act, 2013 against the respondent, T. Manohar...

High Court

Bombay High Court Allows Writ Petitions Challenging Income Tax Reassessment Notices for Lack of Jurisdiction and Non-Application of Mind. The court held that the Assessing Officer failed to form a valid belief of income escaping assessment under Section 147 of the Income Tax Act, 1961, as the reasons recorded were based on borrowed satisfaction and lacked independent application of mind.

17 Oct 2019

The petitioner, Vodafone Idea Limited (successor in interest of Idea Cellular Ltd and erstwhile Vodafone India Ltd), filed two writ petitions challeng...

High Court

High Court of Karnataka Dismisses Writ Appeals Challenging TDS Provisions — Upholds Constitutional Validity of Sections 194C, 194J, and 206AA of Income Tax Act, 1961. The court held that the provisions are not arbitrary or discriminatory and that TRACES is a valid administrative mechanism.

26 Aug 2016

The case involves a batch of writ appeals filed by various assessees, including individuals and companies, challenging the constitutional validity of ...

High Court

Bombay High Court Dismisses Petition Challenging Arbitral Award in Sub-Brokerage Dispute — Upholds Appellate Bench Decision of Bombay Stock Exchange. Court holds that findings of fact by arbitral tribunal and appellate bench are not liable to be interfered with under Section 34 of the Arbitration and Conciliation Act, 1996 unless perverse or contrary to public policy.

9 Oct 2012

The petitioner, M/s. Actal, a sole proprietorship concern engaged in trading in shares, insurance, bonds, mutual funds, etc., was associated with the ...

High Court

Bombay High Court Allows Petition by TPAs Challenging TDS Notices Under Section 194J of Income Tax Act. Payments to Hospitals by TPAs for Health Insurance Claims Are Not Subject to TDS as They Are Not Fees for Professional or Technical Services.

3 May 2010

The petitioners, Dedicated Health Care Services TPA (India) Pvt. Ltd. and others, are Third Party Administrators (TPAs) registered with the Insurance ...

High Court

Bombay High Court Allows Lower TDS Rate for Consortium in Mumbai Monorail Project — Section 197 Certificate Granted at 0.11% Based on Estimated Tax Liability. The Court held that the absence of prior assessment does not disentitle an Association of Persons from obtaining a certificate for deduction of tax at a lower rate under Section 197 of the Income Tax Act, 1961.

28 Apr 2010

The Petitioner, Larsen & Toubro Ltd. and Scomi Engineering Berhad, formed a consortium (Association of Persons) to execute the Mumbai Monorail Project...

High Court

Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act for Lack of Reasonable Belief of Income Escaping Assessment. Reassessment Initiated Beyond Four Years Without Fresh Material or Failure to Disclose by Assessee is Invalid.

28 Oct 2005

The judgment concerns two writ petitions filed by M/s German Remedies Ltd., a public limited company engaged in manufacturing pharmaceutical products,...

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