Asstt. Excise And Taxation Comm. vs . Ito (Tds) on 29 March, 2022
Bench ... Sabina , Satyen Vaidya
Asstt. Excise and Taxation Comm. vs. ITO (TDS
payments made, the assessee had not deducted tax at source. For failure to deduct tax at source, the assessee has been treated ... deduct tax at source in respect of these disputed payments. The assessee is under no obligation to deduct tax at source under Section
State Bank Of India, Gwalior vs Cit A , Gwalior on 31 May, 2018
IN THE INCOME-TAX APPELLATE TRIBUNAL,
AGRA BENCH, AGRA ... order of ld. CIT(A), Gwalior against upholding levy of fee u/s
234E of the Income Tax Act, 1961(hereinafter short
deduct tax cannot be regarded as an assessee in default in respect of payment of any amount if the payee has already paid taxes ... advance tax/self assessment tax paid by their own sweet will and not the payment equivalent to the TDS which
International Hotels Ltd. vs Ito (Tds) on 30 August, 2001
Equivalent citations: [2001]79ITD506(DELHI)
ORDER
Pramod Kumar ... consolidated order under section 201 read with section 195 of the Income Tax Act (hereinafter referred to as the Act) for the financial years
Rakshak Chemicals (P) Ltd., Vapi vs Ito, Tds, Valsad on 8 September, 2005
Equivalent citations: (2005)97TTJ ... levy of penalty under section 201 read with section 221 of the Income Tax Act for the failure of the assessees in not deducting
deduct tax at source. He submitted that assessee has failed to deduct
tax at source and therefore, assessee is liable to tax ... 196A and for
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deducting any tax in sum as income tax or for collecting
tax in accordance with the provisions
assessee as assessee-in-default for non-deducting tax under Section 194C of the Income Tax Act (The Act). Interest under Section ... 194C was not applicable and assessee was not required to deduct tax at source under that section - Held, yes".
In view
Software Technology Parks Of India vs Ito, Tds-1 on 24 January, 2005
Equivalent citations: [2005]3SOT529(BANG)
ORDER ... assessee are arising out of the order of learned Commissioner of Income-tax (A-V), Bangalore, dated 28-2-2002. The first three appeals
deducting tax at source u/s 192 of the Income Tax Act. As per the
record, it came to notice of the ITO ... deduct tax at source, as an assessee in default, the condition precedent
is that the payee/assessee failed to pay tax directly