Search Results for "tax deducted at source"

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Search Results for "tax deducted at source"

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High Court

High Court Dismisses Revenue's Appeal in TDS Limitation Case Upholding Quarterly Computation. Limitation Period Under Section 201(3) of Income Tax Act, 1961 Runs Separately for Each Quarter from End of Financial Year in Which TDS Return Filed, Not Cumulatively Annually.

5 Mar 2026

The appeal arose from an order of the Income Tax Appellate Tribunal, Pune dated 12 March 2018 concerning proceedings under Section 201(1) of the Incom...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Case on Interest Liability for Advance Tax Shortfall Due to Non-Deduction at Source. Court held that assessee not liable for interest under Section 234B of Income-tax Act, 1961, when payer fails to deduct tax at source, as advance tax conditions not met and Section 201 provides recovery from payer.

17 Sep 2021

The dispute arose from the liability of an assessee to pay interest under Section 234B of the Income-tax Act, 1961, for short payment of advance tax, ...

Supreme Court

Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

29 Jul 2020

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

High Court

Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

10 Mar 2017

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

High Court

High Court of Bombay Allows Insurer's Petition Challenging Warrant of Attachment for TDS Deduction on Interest Component of Motor Accident Compensation Award. The court held that the insurer's deduction of TDS under Section 194A of the Income Tax Act, 1961, though erroneous because the claimant was an individual entitled to exemption under Section 194A(3)(ix), did not justify attachment as the TDS amount was already deposited with the Income Tax Authority and the claimant could seek refund.

15 Nov 2016

The New India Assurance Company Limited (Petitioner) challenged an order dated 21 November 2014 passed by the Maharashtra Accident Claims Tribunal, Mu...

High Court

Bombay High Court Allows Petition Challenging Withholding Tax on Firm Function Services Paid to Non-Resident US Company. Payments for Central Administrative Support Services Held Not Taxable as Fees for Included Services Under Indo-US Tax Treaty.

27 Apr 2010

The petitioner, McKinsey & Company, Inc. (United States), a non-resident company incorporated under US laws, is part of the McKinsey Group providing i...

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