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1 - 10 of 21 (0.27 seconds)Section 234C in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 234A in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 37 in The Income Tax Act, 1961 [Entire Act]
Section 192 in The Income Tax Act, 1961 [Entire Act]
Yashpal Sahni vs Rekha Hajarnavis, Assistant ... on 18 July, 2007
8. The situation arising in the present petition is similar. The department does
not contend that the petitioner did not suffer deduction of tax at source at the
hands of payer, but contends that the same has not been deposited with the
Government revenue. As provided under Section 205 of the Act and as
elaborated by this Court in case of Yashpal Sahni (supra) under such
circumstances the petitioner cannot be asked to pay the same again. It is
always open for the department and infact the Act contains sufficient
provisions, to make coercive recovery of such unpaid tax from the payer whose
primary responsibility is to deposit the same with the Government revenue
scrupulously and promptly. If the payer after deducting the tax fails to deposit
it in the Government revenue, measures can always be initiated against such
payers."
Section 154 in The Income Tax Act, 1961 [Entire Act]
Pr. Commissioner Of Income Tax Delhi 2 ... vs M/S Lemon Tree Hotels Pvt. Ltd. Managing ... on 18 February, 2019
115. The said proposition has been applied by the Hon'ble High
Court in CIT vs Lemon Tree Hotels Ltd. (supra) and the claim of
ESOP expenditure has been allowed as expenditure u/s 37 of the
Act.