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1 - 10 of 59 (0.35 seconds)The Income Tax Act, 1961
Section 194H in The Income Tax Act, 1961 [Entire Act]
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
(iii) In the present case of the assessee, the issue is of "GST". As held by Hon'ble
Apex Court in the case of Chowringhee Sales Bureau (P.) Ltd. v. CIT [1973] 87
ITR 542 (SC), the sales tax collected by the assessee is revenue receipt even if it
is shown by the assessee under non-revenue head and such treatment by the
assessee is not decisive. Accordingly, not only the provisions of s.43B are
applicable in the case of assessee as GST is a "tax", but also GST collected by
the assessee is revenue receipt even if it is shown by the assessee under non-
revenue head and such treatment by the assessee is not decisive.
Google India Private Limited, ... vs The Deputy Commissioner Of Income Tax ... on 11 May, 2018
(ii) Resolve Salvage & Fire India (P.) Ltd. v. DCIT
reported in (2022) 139 txmann.com 196 (Mum-Trib.)
20.3 We have heard rival submissions and perused the
material on record.
Section 145A in The Income Tax Act, 1961 [Entire Act]
Service Tax 1994
Sika India Private Limited, Kolkata vs Acit, Circle - 12(2), , Kolkata on 22 January, 2020
case of IKA India Private Limited v. ACIT (supra), the Tribunal
observed as follows:-
Commissioner Of Income Tax(Central) ... vs M/S Nawal Kishore & ... on 10 May, 2010
15.3 We have heard rival submissions and perused the
material on record. The Hon'ble jurisdictional High Court in
the case of CIT v. Kishore Rao & Others (HUF) (supra) had
held that short deduction of tax would not attract
disallowance u/s 40(a)(ia) of the I.T.Act.