Income Tax Judgements

Section 195 of the Income-tax Act, 1961, read with article 12 of DTAA between India and Singapore - Deduction of tax at source - Payment to non-resident - Assessment year 2002-03 – Assessee, a public sector undertaking, was engaged in business of ref

Section 234C read with section 115JA of the Income-tax Act, 1961 - Interest - Chargeable as - Assessment year 1997-98 - Assessing Officer, during minimum alternative tax assessment under section 115JA, for deferment of payment of advance tax levied i

Held by the Hon`ble Bench that section 244A(1)(b) applies to "in any other case" which includes refund of tax as a result of payment of self assessment tax. It is further provided that interest shall be payable on the amount held and utilised by the

Section 234A read with sections 211 and 234B of the Income-tax Act, 1961 – Return of income – Interest for default in furnishing – Assessment year 1996-97 – Whether term advance tax used in section 234A would cover all taxes paid in advance of tax li

Section 234B read with sections 115JA, 207 and 234C of the Income-tax Act, 1961 – Advance Tax – Interest for default in payment of – Assessment year 2000-01 – Whether total income computed under provisions of section 115JA is liable to advance tax an

rule 46a of the income-tax rules, 1962 - Commissioner (Appeals) - production of additional evidence before - assessment year 1993-94 - assessee filed additional evidence before Commissioner (Appeals) - Commissioner (Appeals) called for a remand

Section 194C of the Income-tax Act, 1961 - Deduction of tax at source - Contractors/ Sub-contractors, payments to - Assessment years 1997-98 to 2001-02 - Assessee-company which was dealing in car, spares and services of vehicles - Entered into a busi

Section 170 of the Income-tax Act, 1961 – Succession to business other than on death - Assessment years 1999-2000 to 2001-02 – Whether amalgamating company is assessable in respect of income up to date of amalgamation- Held, yes - Whether when after

Section 23 of the Income-tax Act, 1961 - Income from house property - Annual value - Assessment year 2003-04 - Whether words ‘property is let’ as appearing in section 23(1)(c) means actual letting out of property - Held, no - Whether if a property is

Section 11 of the Income-tax Act, 1961 – Charitable or religious trust – Exemption of income from property held under – Assessment year 2001- 02 - Assessee-society having several branches in India was registered under sections 12A and 80G – Main