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Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Constitution of Grievance Redressal Committee    *    Commerce Secretary’s Discussions through DVC with Indian Ambassadors in European Countries on Trade Issues    *    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Central Excise Exemption of ₹ 150 Lakhs    *    Handling of Cargo in Customs Areas (Amendment) Regulations, 2016    *    Export under GST Act    *    Cenvat credit on water treatment plant    *    Banking Sector Reforms: A Journey, Not a Destination (Shri S. S. Mundra, Deputy Governor – August 24, 2016 – at India Banking Reforms Conclave 2016 organized by Governance Now in Mumbai)    *    Exchange Rate Notification with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)    *    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri

Income Tax Case Laws - Section: 276B

Home Case Index Income Tax Sections List
Cases for Section: 276B
Showing 1 to 15 of 78 Records
  • 2015 (10) TMI 2311 - KARNATAKA HIGH COURT

    Offences punishable under Section 276B r/w. Section 278B - failure to remit TDS in respect of various payments made by the Company - Held that - There is no dispute to the fact that the petitioner herein is a non-Executive Director of the Company. In... ... ...

  • 2015 (5) TMI 589 - PUNJAB & HARYANA HIGH COURT

    Prosecution proceedings under section 276B - tax deducted by the petitioner of an amount of ₹ 1.04 crores had been deposited by it into the Central Government Account after the due date prescribed under the Income Tax Act, 1961 - Held that - Su... ... ...

  • 2014 (9) TMI 794 - DELHI HIGH COURT

    Offense u/s 276B - principal officer - show cause notices addressed to The Principal Officer regarding failure to pay the tax deducted at source - Liability of the Director of a company u/s 276-B r.w Section 194A and 200 Principle officer - Held that... ... ...

  • 2014 (9) TMI 583 - PUNJAB & HARYANA HIGH COURT

    Failure to deduct TDS Offence u/s 194A Complaint u/s 482 Cr.P.C read with section 276B of IT Act petitioner argued that the complaint was filed under Section 276-B, which provision has been amended after 01.04.1989 and only failure to pay tax deducte... ... ...

  • 2013 (11) TMI 619 - KARNATAKA HIGH COURT

    TDS deduction u/s 194B - Prize money given in kind Assessee in default u/s 201 - Held that - it is clear that provisions of Section 194B does not provide for deduction of tax at source where the winnings are wholly in kind and it simply puts a respon... ... ...


    Non issuance of Tax Deduction Certificate (TDC) u/s 197 - assessee is subsidiary of Serco BPO Holdings Private Limited - Held that - The power vested in the Assessing Officer for non issuance of TDC is to be exercised in a judicious manner & is r... ... ...

  • 2013 (10) TMI 1027 - MADRAS HIGH COURT

    Offence under sections 276B read with section 278B - failure to remit income-tax deducted at source - Condonation of delay application - Delay in filing the complaint Held that - Complainant had listed 22 documents along with the complaint. Those doc... ... ...

  • 2011 (7) TMI 332 - Delhi High Court

    Compounding of offence - revised guidelines - Prohibition - Held that - the condition that offences could be compounded only before the filing of the complaint remained unaltered in the revised guidelines of 29.07.2003. - The amendment specifically s... ... ...

  • 2010 (11) TMI 17 - DELHI HIGH COURT

    Failure to deduct TDS - principal officer - scope and liability of principal officer - punishment u/s 276B - person responsible for paying u/s 204 - Held that - the director is not included within the ambit of Sub-clause (a) of Section 2(35) of the A... ... ...

  • 2008 (9) TMI 5 - HIGH COURT DELHI

    TDS collected but not deposited prosecution - demand raised by treating the Company as the assessee in default Company plea is that prosecution proceeding can be initiated only against those persons who were managing the affairs of company during the... ... ...

  • 2008 (3) TMI 300 - PATNA HIGH COURT

    Tax collected at source not deposited to credit of Central Govt. within due date Directors cannot be responsible for the default in deposit of the TDS amount prosecution was to be quashed against the petitioners (directors)

  • 2007 (8) TMI 200 - HIGH COURT, BOMBAY

    Offences and prosecution - Revenue alleged that assessee-firm committed an offences by not deducting tax at source while interest payment to creditors and liable for prosecution u/s 276B but assessee contended that after change of law failure to deduct tax was not an offence - Held that prosecution not maintainable

  • 2007 (7) TMI 7 - HIGH COURT , BOMBAY

    Where the employer deduct TDS from the salary of employee, whether the revenue can recover the said amount of TDS with interest from the concerned employee? It was held that revenue can not collect TDS from the employee directly. Bar contained in section 205 applicable.

  • 2007 (3) TMI 205 - SUPREME Court

    Failure to credit TDS to the Central Government as required by section 276B - The appellants had thus committed an offence punishable under section 278B - We may not be understood to have expressed any opinion one way or the other on the merits and a... ... ...

  • 2006 (12) TMI 78 - HIGH COURT, BOMBAY

    Offence and prosecution - Assessee fail to make the payment of tax deducted at source to the credit of CG within the prescribed time - HC held that nature of offence was continuing and for such no notice necessary and no time limit for launching prosecution

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