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1 - 10 of 11 (0.26 seconds)Section 197 in The Income Tax Act, 1961 [Entire Act]
Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd. vs Commissioner Of Income-Tax on 31 January, 1983
The first decision in Gwaliar Rayon Silk Co. Ltd. 's case (supra) is regarding the deduction between the employer and employee and the same point is again involved in Manager, Madhya Pradesh Co-operative Development Bank Ltd. 's case (supra). He has again stressed on the point that the assessments have already been made on the creditor and tax demand was found to be much less.
Orient Paper Mills Ltd. vs Commissioner Of Income-Tax on 30 August, 1977
He has cited the decisions of the Madhya Pradesh High Court in the cases of Gwalior Rayon Silk Co. Ltd. v. CIT [1983] 140 ITR 832, Orient Paper & Industries Ltd. v. CIT[1983] 12 Taxman 348 and CIT v. Manager, Madhya Pradesh State Co-operative Development Bank Ltd. [1982] 137 ITR 230.
Commissioner Of Income-Tax vs Kannan Devan Hill Produce Co. Ltd. on 10 March, 1986
He has also relied on the decision of the Kerala High Court in the case of CIT v. Kannan Devan Hill Produce Co. Ltd. [1986] 161 ITR 477 again between the employer and employee.
Bennet Coleman & Co. Ltd. vs V.P. Damle, Third Income-Tax Officer, ... on 7 November, 1984
7. It is immaterial when the assessments of the recipient are completed and that they have become final. It is also immaterial what was the assessed tax after the final assessment and whether the creditor was entitled for refund. The liability does not survive after the finalisation of the assessment but it would be incorrect to say that there was no liability before finalisation of the assessment. It appears that non-survival of the liability after the assessment is tried to be connected to the survival of the liability before making assessment. We do not agree on this point. When a binding decision of the Bombay High Court squarely applies to the point in question, side-tracking the said decision on one hand and following the other decision on the other hand, was also unwarranted.
The Commissioner Of Income-Tax vs Life Insurance Corporation Of India And ... on 7 December, 1970
He has also relied on three more decisions of M.P. High Court i.e., CIT v. Divisional Manager, New India Assurance Co. Ltd. [1983] 140 ITR 818, CIT v. Life Insurance Corpn. [1987] 166 ITR 191 and CIT v. M.P. Agro Morarji Fertilizers Ltd. [1989] 176 ITR 282. All these decisions are distinguishable on facts.
Commissioner Of Income-Tax vs M.P. Agro Morarji Fertilizers Ltd. on 20 September, 1988
He has also relied on three more decisions of M.P. High Court i.e., CIT v. Divisional Manager, New India Assurance Co. Ltd. [1983] 140 ITR 818, CIT v. Life Insurance Corpn. [1987] 166 ITR 191 and CIT v. M.P. Agro Morarji Fertilizers Ltd. [1989] 176 ITR 282. All these decisions are distinguishable on facts.
Commissioner Of Income-Tax vs New Great Insurance Co. Ltd. on 19 July, 1972
The decision of the Bombay High Court in the case of CIT v. New Great Insurance Co. Ltd. [1973] 90 ITR 348 is on the point of gross dividend or net dividend. There cannot be any dispute about the rate of interest.
Commissioner Of Income-Tax vs Divisional Manager, New India ... on 19 July, 1982
He has also relied on three more decisions of M.P. High Court i.e., CIT v. Divisional Manager, New India Assurance Co. Ltd. [1983] 140 ITR 818, CIT v. Life Insurance Corpn. [1987] 166 ITR 191 and CIT v. M.P. Agro Morarji Fertilizers Ltd. [1989] 176 ITR 282. All these decisions are distinguishable on facts.