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1 - 10 of 13 (1.89 seconds)Section 139 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax -Iii vs M/S.Calcutta Haldia Shipping Services ... on 31 January, 2011
3.3 The Hon'ble Allahabad High Court in CIT v. Vector
Shipping Service (P) Ltd . has affirmed the decision of
the Special Bench in Merilyn Shipping that for
disallowance under section 40(a) (ia) ofthe Act, the
amount should be payable and not which has been paid
during the year.
Section 40 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax Iv vs Sikandarkhan N on 2 May, 2013
3.1 The Hon'ble Calcutta High Court and Hon'ble
Gujarat High Court in the case of Commissioner of
Income-tax, Kolkata-XI v. Crescent Exports Syndicate
and Commissioner of Income-tax-IV v. Sikandarkhan N
Tunvar respectively, have held that section 40(a)(ia) of
the Act would cover not only the amounts which are
payable at the end of the previous year but also which
are payable at any time during the year.
Bhuwalka Steel Indus. Ltd vs Bombay Iron & Steel Labour Bd. & Anr on 17 December, 2009
We, as such, have no doubt in our mind that the
Learned Tribunal realized the meaning and purport of
Section 40(a)(ia) correctly when it held that in case of
omission to deduct tax even the genuine and admissible
expenses are to be disallowed. But they sought to
remove the rigour of the law by holding that the
disallowance shall be restricted to the money which is
yet to be paid. What the Tribunal by majority did was to
supply the casus omissus which was not permissible and
could only have been done by the Supreme Court in an
appropriate case. Reference in this regard may be made
to the judgment in the case of Bhuwalka Steel Industries
vs. Bombay Iron & Steel Labour Board reported in 2010
(2) SCC 273.
Commissioner Of Income Tax vs Crescent Export Syndicate on 30 July, 2008
3.1 The Hon'ble Calcutta High Court and Hon'ble
Gujarat High Court in the case of Commissioner of
Income-tax, Kolkata-XI v. Crescent Exports Syndicate
and Commissioner of Income-tax-IV v. Sikandarkhan N
Tunvar respectively, have held that section 40(a)(ia) of
the Act would cover not only the amounts which are
payable at the end of the previous year but also which
are payable at any time during the year.
Section 194C in The Income Tax Act, 1961 [Entire Act]
Finance (No. 2) Act, 2014
Commissioner Of Income Tax vs International Print-O-Pack Ltd on 6 February, 2009
The order of the Special Bench was challenged
before Hon'ble Andhra Pradesh High Court in the case of CIT vs.
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