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1 - 10 of 28 (0.39 seconds)Section 195 in The Income Tax Act, 1961 [Entire Act]
Section 209 in The Income Tax Act, 1961 [Entire Act]
Section 201 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 208 in The Income Tax Act, 1961 [Entire Act]
Section 210 in The Income Tax Act, 1961 [Entire Act]
Director Of Income Tax vs M/S Jacabs Civil Incorporated on 30 August, 2010
In nutshell , we are not
impressed by the arguments of the ld. DR that the instant case is not covered
by the aforesaid decision of Hon'ble jurisdictional High Court in Jacabs Civil
Incorporated (supra), followed by the ld. CIT(A).In view of the foregoing,
especially when the tax was deductible at source from the entire income of
these two assessees in terms of provisions of sec. 195(1) of the Act, in the light
of view taken in the aforesaid decisions cited on behalf of these assessees,
including the view taken by the Honb'le Bombay High Court in NGC Network
Asia LLC(supra) and the Hon'ble Jurisdictional High Court in their aforesaid
decision in Jacabs Civil Incorporated (supra) , we are of the opinion that these
assessees are not liable to pay any interest u/s 234B of the Act. Consequently,
we do not find any infirmity in the findings of the ld. CIT(A) and therefore,
ground no.1 in these nine appeals is dismissed.
The Finance Act, 2018
Commissioner Of Income-Tax And Anr. vs Sedco Forex International Drilling Co. ... on 9 October, 2003
);CIT Vs. Sedco Forex International Drilling Co. Ltd.
(2003) 264 ITR 320 (UTT);Sedco Forex International Drilling Inc. Vs. DCIT, 72
ITD 415;DIT Vs. NGC Network Asia LLC (2009) 313 ITR 187 (Bom.