ACIT Vs Fortis Hospitals Ltd
.... payment was capital in nature as declared by the assessee itself. The Hon’ble Delhi High Court in case of Sharp Business System (supra) held as under: 12. It is, therefore, apparent that the ruling in Techno Shares & Stocks Ltd. (supra) was concerned with an extremely limited controver ...
Income Tax Appellate Tribunal (Delhi B Bench)
Vinod Soni Vs I.T.O, Tds-Ward, Faridabad
.... iabilities created u/s. 201 & 201(1A) for the part of purchase consideration paid prior to 1.6.2013 is un-sustainable as provisions of Section 194-IA are operative w.e.f. 01.6.2013. It was further submitted that in view of 1st proviso to section 201(1), no liability should have been created ...
Income Tax Appellate Tribunal (Delhi Bench)
Commissioner Of Income Tax (Tds)-1 Vs M/S. Mumbai Metropolitan Regional Development Authority
.... the present case it was not disputed that there were squatters/hutment dwellers on the property of the assessee who were rehabilitated and were provided tenements of 225 sq.ft. as consideration/ compensation. These 225 sq. ft. tenements were given to each squatter/hutment dweller free of cost by ...
Bombay High Court (Goa Bench)
C. Nanda Kumar Vs Union of India
.... dispute on the issue on hand. Even if the purport of the law is something and the Circulars issued by the Central Board of Excise and Customs are of a different implication, these Circulars are held by the Supreme Court in Dhiren Chemical Industries to be binding upon the revenue. In any case, the C ...
Andhra Pradesh High Court
State of Kerala Vs Mariyamma
.... e competent officer and produce the same before the Income Tax Department and if he is entitled to claim exemption or refund of any amount, such a claim is to be made before the Income Tax Officer. 23. Sri. Mohan C.Menon, learned Senior Government Pleader has contented that the learned Sub Judge ...
High Court Of Kerala
State of Kerala Vs Mariyamma
.... rds Income Tax at source. Neither the Land Acquisition Officer nor the Income Tax Department had made any claim before the executing Court that amount is to be deducted towards the income tax. Can the Land Acquisition Officer deduct income tax from the amounts due under the decree to the respondent- ...
High Court Of Kerala
Pareekutty Vs Union of India
.... leader for the third respondent. Standing counsel submits that the provisions of section 194L have subsequently been omitted. He further submits that the petitioner can file return, get an assessment and get refund, if any, since tax has already been deducted pursuant to the interim order. 3. I f ...
High Court Of Kerala
Kottappalakkudath Khadeeja Vs Special Tahsildar
.... s to a resident during the financial year and does not exceed one hundred thousand rupees : Provided further that no deduction shall be made under this section from any payment made on or after the 1st day of June, 2000". In view of the above provision of law, the Land Acquisition Officer shou ...
High Court Of Kerala
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