rate of twelve per cent. of such tax. (5) In cases in which tax has to be deducted under sections 193, 194A, 194B, 194BB, 194D ... provided therein. (6) In cases in which tax has to be deducted under sections 192A, 194, 194C, 194DA, 194E, 194EE, 194F, 194G, 194H
clause (e) of clause (iv) of the Explanation, tax shall be deducted at source- (i) on the invoice value excluding the value of material ... individual or Hindu undivided family shall be liable to deduct income-tax on the sum credited or paid to the account of the contractor where
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
rate of twelve per cent. of such tax. (5) In cases in which tax has to be deducted under sections 193, 194, 194A, 194B, 194BB ... manner provided therein. (6) In cases in which tax has to be deducted under sections 192A, 194C, 194DA, 194E, 194EE, 194F, 194G, 194H
tax. (5) In cases in which tax has to be deducted under sections 193, 194, 194A, 194B, 194BB, 194D and 195 of the Income-tax ... income subjected to deduction of tax at source or collection of tax at source is paid to a domestic company and any other person
tax. (5) In cases in which tax has to be deducted under sections 193, 194, 194A, 194B, 194BB, 194D and 195 of the Income-tax ... manner provided therein. (6) In cases in which tax has to be deducted under sections 194C, 194E, 194EE, 194F, 194G, 194-I, 194J, 194K, 194L
were therefore chargeable to tax on which tax should have been deducted at source Under Section 195(1) of the act. The Assessing Officer also ... Hence, if the assessee has defaulted by not having deducted tax at source at the time of payment, it cannot later raise the plea that
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
