Section 195 and Section 340 of the Code. affect the power of police to
investigate into a cognizable offence. Section 195 provides for
prosecution ... Court is subordinate.
Section 340 of the Code prescribes the procedure as to how the
complaint may be preferred under Section 195
machinery for this purpose was provided in sub-
section (2) of Section 195 itself, whereby the concerned
Assessing Officer could have been approached to decide ... under Section 4 . Sub-section (2) of
Section 4 inter alia, provides that in respect of income
chargeable under Sub-section (1), income-tax shall
offence described in section
463 , or punishable under section 471 ,
section 475 or section 476 , of IPC,
when such offence is alleged to have ... separate offences. Though Section 340 of the Cr.P.C. is a
generic section for offences committed under Section 195(1)(b), the
same
consider
Section 195(1)(b)(ii) and Section 340(1) Cr.P.C.
Interpreting Section 195(1)(b)(ii), following
was laid down in Paras ... court of justice ( Sections
205 and 211 IPC). This being the scheme
of two provisions or clauses of Section
195 viz. that the offence should
filed in Case No. 2/84, in view of
provisions of Section 195(1)(b)(ii) Cr.P.C. the police cannot
investigate the matter ... Chief Judicial Magistrate by order dated 22.05.1998, relying
on Section 195(1)(b)(ii) Cr.P.C. The appellant filed a
Criminal Revision before
subordinate. Section 340 of the Cr.P.C. prescribes the procedure as to how the complaint may be preferred under Section 195 ... Sections 419 , 420 , 467 and 468 IPC by them in course of the proceeding of a civil suit, on the ground that Section 195
Section 195 and Section 340 of the Code. affect the power of police to
investigate into a cognizable offence. Section 195 provides for
prosecution ... Court is subordinate.
Section 340 of the Code prescribes the procedure as to how the
complaint may be preferred under Section 195
Section 195 and Section 340 of the Code. affect the power of
police to investigate into a cognizable offence. Section 195 provides
for prosecution ... Court is
subordinate. Section 340 of the Code prescribes the procedure as to how
the complaint may be preferred under Section 195
from Jaypee outside India was subject to tax at source under Section 195 of
the Indian Income Tax Act, 1961 (hereinafter after referred ... question of subjecting the payments to tax at
source under Section 195 of the Act is concerned, AAR ruled that since the
amount received/receivable
2011 & 204 of 2011 Page 2 of 9
source under Section 195 of the Act, he invoked the provisions
of Section ... under an obligation to deduct tax at source under Section 195
of the Act. Accordingly, the Tribunal held that the said
discounting charges could
