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New India Assurance Company Ltd. And 1 Versus Commissioner of Income Tax (TDS)

2016 (1) TMI 83 - GUJARAT HIGH COURT

Clarification on the question of liability to deduct tax at source arising out of the amended section 194-A - Tax Deducted at Source in view of the amendment introduced in Section 194A by Finance Act, 2015 with effect from 01.06.2015 - writ in the na .....

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f such legal advise and follow the requirements of statute. Unless and until a concrete case comes before the Court where not only declaration of two interpretation of law but consequential directions can also be issued, we would not undertake the ex .....

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3 of 2015 - Dated:- 8-12-2015 - Akil Kureshi And Mohinder Pal, JJ. For the Appellant : Mr Vibhuti Nanavati, Adv For the Respondent : None ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1 Petitioners are insurance companies. They have made the fo .....

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ection 194A of the Income Tax Act by Finance Act, 2015 with effect from 01.06.2015." 2. As can be seen from the prayer clause noted above, the issue pertains to the procedure to be followed for deducting tax at source. When the insurance compani .....

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ion Bench of this Court in case of Smt. Hansagauri Prafulchandra Ladhani v. The Oriental Insurance Company Ltd. reported in 2007 (2) GLH 291. The petitioners, however, pointed out that, with effect from 01.06.2015, the TDS provision, namely section 1 .....

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