provision so made though in terms of the provisions of section
193 , particularly read with Explanation thereto, it was required
to deduct tax at source ... therefore held that the assessee did not comply with
provisions of section 193 and imposed penalty under section
201 upon the assessee on account
which are not even numbered
consecutively, as mandated by sub-section (1) of Section
193 of the Act, a provision intended to ensure the
authenticity ... presumption under Section 195 of the old Act, the minutes should
be one kept in accordance with the provisions of Section 193 . In para
converted into one under Section 302 IPC read with Section 34
IPC and under Section 307 IPC read with Section 34 IPC. The conviction ... converted into one under Section 302
IPC read with Section 34 IPC and under Section 307 IPC read with Section
34 IPC. The conviction
Rajasthan State Industrial ... vs Acit, Jaipur on 23 February, 2018
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that in
view of section 136 of the Act, proceedings before an Assessing Officer are
deemed to be judicial proceedings. Section ... shall be deemed to be judicial
proceeding within the meaning of sections 193 and 228 of the Indian Penal
Code, 1860, and also
regarded as obliged to deduct tax u/s
196C of the Act.
The Section is analyzed below:
IF:
A. Any income by way of interest ... noted that section
196C does not have any Explanation on the lines of Sections 193 , 194A ,
6
ITA No. 6110/MUM/2016
Assessment Year
crores u/s. 194A and Rs. 0.65 crore u/s. 193, totaling to Rs.
1182.19 crores which is much lower than the amount of interest ... crores u/s. 194A and Rs. 0.65 crore u/s. 193, totaling to Rs.
1182.19 crores which is much lower than the amount of interest
trust will be assessed in the hands of the Contributors
u/s 61 & 63 of the Act. It is also not in dispute that ... Naval Group Insurance
Funds is exempt u/s 10(23C)(iv) of the Act and, accordingly, section 193
been further amended by way of an
explanation after sub-section (13) of sec. 80IA(4) , with
retrospective effect from 01/04/2000, which ... section (13) of section 80IA(4) with retrospective effect from
01/04/2000, the assessments for the year under consideration has
ITA Nos.192, 193
conducting
any [inquiry referred to in clauses (c) of sub-section (1) of section 8 ],
have all the powers of a civil court trying ... deemed to
be a judicial proceeding within the meaning of Sections 193 and 228,
and for the purposes of Section 196 of the Indian Penal
