New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
           
TMI - Tax Management India. Com  

Recent Discussionss:

valuation job work CT -1 procedure current local tax rate (vat rate) for s.s patta/ coil / strip Rules of register Change in section 15A Central Excise Act 1944 Cenvat Credit exemption limit Reg. Short amount deposit against excise duty which ratio should take for distributing service tax credit through ISD. INTEREST PAYMENT ON SUPPLEMENTARY INVOICE RAISED
Home Case Index 2012 (12) TMI Income Tax HC Income Tax + HC
← Previous Next →

Please login.

Only paid members can access this page.

User Login
Username  
Password  
 
Stay sign in
 
 
 
New User / Registeration
Forget Password - Click here to Retrieve

Buy this Document - Rs. 500/- only - or - Subscribe Annual Package


COMMISSIONER OF INCOME TAX, KOLKATA-XI Versus M/s SK. TEKRIWAL - 2012 (12) TMI 873 - CALCUTTA HIGH COURT - Income Tax

......... 139 rsquo . This section 40(a)(ia) of the Act refers only to the duty to deduct tax and pay to government account. If there is any shortfall due to any difference of opinion as to the taxability of any item or the nature of payments falling under various TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. Accordingly, we confirm the order of CIT (A) allowing the claim of assessee and this issue of revenue rsquo s appeal is dismissed. rdquo We find no substantial question of law is involved in this case and therefore, we refuse to admit the appeal. Accordingly, the appeal is dismissed. In view of dismissal of the appeal itself, the connected application has become infructuous and the same is also dismissed. Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.



 

what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options


Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.