Search Results Page
Search Results
1 - 10 of 20 (0.28 seconds)Section 4 in The Income Tax Act, 1961 [Entire Act]
Section 5 in The Income Tax Act, 1961 [Entire Act]
Section 195 in The Income Tax Act, 1961 [Entire Act]
Section 90 in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
The Income Tax Act, 1961
Azadi Bachao Andolan vs Union Of India on 16 March, 2001
It would also be relevant to observe that even the charging section
4 as well as section 5 of the Act which deals with the principle of
ascertainment of total income under the Act are also subordinate to
the principle enshrined in section 90(2) as held by the Hon'ble
Supreme Court in the case of Azadi Bachao Andolan and Others
(supra). Thus, in so far as the applicability of the scope/rate of
ITA Nos.
Commr.Of Income Tax,New Delhi vs M/S Eli Lilly & Company (India) P.Ltd on 25 March, 2009
In-fact, in the context
of section 195 of the Act also, the Hon'ble Supreme Court in the case
of CIT vs. Eli Lily & Co., (2009) 312 ITR 225 (SC) observed that the
provisions of tax withholding i.e. section 195 of the Act would apply
only to sums which are otherwise chargeable to tax under the Act.
Ge India Technology Centre Pvt. Ltd.,, ... vs Addl.C.I.T., Bangalore on 17 November, 2017
The Hon'ble Supreme Court in the case of GE India Technology Centre
Pvt. Ltd. vs. CIT, (2010) 327 ITR 456 (SC) held that the provisions of
DTAAs along with the sections 4, 5, 9, 90 & 91 of the Act are relevant
while applying the provisions of tax deduction at source. Therefore, in
view of the aforesaid schematic interpretation of the Act, section
206AA of the Act cannot be understood to override the
charging sections 4 and 5 of the Act. Thus, where section 90(2) of the
Act provides that DTAAs override domestic law in cases where the
provisions of DTAAs are more beneficial to the assessee and the same
also overrides the charging sections 4 and 5 of the Act which, in turn,
override the DTAAs provisions especially section 206AA of the Act
which is the controversy before us. Therefore, in our view, where the
tax has been deducted on the strength of the beneficial provisions of
section DTAAs, the provisions of section 206AA of the Act cannot be
invoked by the Assessing Officer to insist on the tax deduction @ 20%,
having regard to the overriding nature of the provisions of section
90(2) of the Act. The CIT(A), in our view, correctly inferred
that section 206AA of the Act does not override the provisions
ITA Nos.