return or converting that loss into income, the amount of tax sought to be evaded shall be determined in accordance with the formula specified ... shall be the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source
Income Tax Act, 1961 [“ Income Tax Act ”],
thereby making it incumbent upon all such persons to deduct tax at
source and pay such tax deductible ... with section
194E of the Income Tax Act, for the proposition that tax has to be
deducted at source irrespective of whether tax is otherwise
being a company or to a foreign company, on which tax is deductible at source under Chapter XVII-B and such tax has not been ... cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVII-B and such tax has not been
tax was otherwise deductible under the provisions of sub-section (1). (1-B) For the purpose of paying tax under sub-section (1-A), tax ... section (1-A), and the tax so payable shall be construed as if it were, a tax deductible at source, from the income under
stated, we have cases in which the tax-deductor-assessee(s) has not
deducted tax at source on the Home Salary/special allowance(s) (education ... expression "deduct income tax on the amount payable" only qualifies the
quantum of tax to be deducted at source and not the identity
shall not apply, if the buyer is,— (i) liable to deduct tax at source under any other provision of this Act and has deducted such ... section shall not apply, if the buyer is liable to deduct tax at source under any other provision of this Act on the goods purchased
amount of tax, if any, already paid under any provision of this Act; (ii) any tax deducted or collected at source; (iii) any relief ... advance tax, if any, paid; (b) any tax deducted or collected at source; (c) any relief of tax or deduction of tax claimed under section
Section 200A in The Income Tax Act, 1961
200A. [ Processing of statements of tax deducted at source. [ Inserted by Act 33 of 2009, Section ... make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund
arising out of the different
orders of CIT(A)-39 Mumbai, in appeal Nos. CIT ... these items were confirmed by CIT(A)).
(c) Deletion of disallowance by CIT(A) of labour charges of Rs.
10,00,000/- and professional charges
tax at source at the rates
specified therein. Plain language of the Section suggests that such a tax
at source is to be deducted ... Certain consequences of failure to deduct tax at source
from the payments made, where tax was to be deducted at source or failure
