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1 - 10 of 38 (0.82 seconds)Commissioner Of Income-Tax, Mysore vs The Canara Bank Ltd on 13 October, 1966
8.4 Respectfully following the ratio laid down by Hon'ble
Allahabad High Court in case of Canara Bank (supra), we
hold that the assessee is not liable to deduct TDS u/s
194A of the Act as NOIDA would be a local authority and
is a corporation established by the State Act. Accordingly,
Ground No.1 of the Revenue's appeal stands dismissed.
Ground No.2:
The Provincial Insolvency Act, 1920
Section 194I in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 3 in The Income Tax Act, 1961 [Entire Act]
Article 243Q in Constitution of India [Constitution]
Dalco Engineering Pvt. Ltd vs Satish Prabhakar Padhye & Ors on 31 March, 2010
33. What is important to notice is that in Dalco
Engineering (P.) Ltd. (supra), the Supreme Court while
dealing with the tat Financial Corporation, specifically
observed that when the words 'by or under an Act"