Search Results for Tag : section 19
Notifications & Circulars
Guidelines under Section 194Q of the Income-Tax Act 1961(30.06.2021)
1. Finance Act, 2021 inserted a new section 194Q in the Income-tax Act 1961 (hereinafter referred to as "the Act") which takes effect from 1st day of .....
Tags : Guidelines, Section 194Q of IT Act, 1961
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News
ITAT, Delhi: TDS u/s 194D Inapplicable to Reinsurance Commission(18.04.2022)
Income Tax Appellate Tribunal, Delhi has observed that the provisions of Tax Deducted at Source under section 194D of the Income Tax Act, 1961 is not.....
Tags : Income Tax Appellate Tribunal, Tax Deducted at Source, section 194D of the Income Tax Act, 1961
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ITAT, Ahmedabad: TDS on Car Hiring Charges Paid Above Rs. 1.8 Lakhs U/S 194I of Income Tax Act(20.04.2022)
Income Tax Appellate Tribunal, Ahmedabad has observed that charges of car hiring falls under the provision of section 194I of the Income Tax Act, 1961.....
Tags : Income Tax Appellate Tribunal, section 194I of the Income Tax Act, 1961, Rs. 1.8 lakhs, Tax Deducted at Source
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ITAT, New Delhi: Interest on Enhanced Compensation Does Not Come u/s 56 IT Act(08.04.2022)
Income Tax Appellate Tribunal( ITAT ), New Delhi has observed that received interest on enhanced compensation does not comes under income from other s.....
Tags : Income Tax Appellate Tribunal, received interest, enhanced compensation, Tax Deduction at Source, section 194A of the income tax act, 1961
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ITAT, Mumbai: No TDS on Payments to Foreign Insurers, Rules(29.04.2022)
Income Tax Appellate Tribunal, Mumbai has observed that any payment prepared by the assessee company to such foreign insurers would not be chargeable .....
Tags : Income Tax Appellate Tribunal, Section 195(1), Income Tax Act, 1961, foreign insurers
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Gujarat HC: Bar on Cognizance U/S 195(1)(b)(ii) CrPC Not Attracted When Forgery Took Place(02.05.2022)
Gujarat High Court has ruled that the bar of Section 195(1)(b)(ii) of the Code of Criminal Procedure, 1973 would be attracted only when the offences p.....
Tags : Gujarat High Court, Section 195(1)(b)(ii), Code of Criminal Procedure, 1973
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ITAT: Salary Reimbursement based on Cost to Cost Cannot Attract TDS Liability u/s 195(09.05.2022)
Income Tax Appellate Tribunal, Bangalore has ruled that Tax Deduction at Source is not applicable to reimbursement of salary based on the cost to cost.....
Tags : Income Tax Appellate Tribunal, Section 195, Income Tax Act,1961, Tax Deduction at Source
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Delhi HC: Daughter-in-law Can Seek Maintenance From Father-in-law if Inherited Husband's Estate(11.05.2022)
Delhi High Court by dismissing a plea filed by a widowed daughter-in-law and grand-daughter under section 19 of the Family Court Act, 1984 has ruled .....
Tags : Delhi High Court, Family Court Act, 1984, section 19, father-in-law, daughter-in-law, inherited
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CRIMINAL - Section 195A IPC is Not Restricted to Threatening of Witness Only by Accused: Karnataka HC(11.03.2019)
Karnataka High Court has said that Section 195 A of Indian Penal Code is not restricted to threatening only by accused and observed that Whoever threa.....
Tags : Karnataka High Court, Section 195A IPC
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DIRECT TAXATION - Salary Recd. By Missionaries/Nuns Subject To TDS Under Section 192 of IT Act: Madras HC(25.03.2019)
Madras High Court has ruled that Canon Law does not bind Income Tax Act and so salaries received by missionaries and nuns of Catholic Church for teach.....
Tags : Madras High Court, Tax Deduction at Source, Section 192 of the Act
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Sanction Under Sec.197 CrPC Required Only if Offence Has Nexus With Duties of Public Servant : SC(05.04.2019)
Supreme Court has held that in order to attract rigor of section 197 Cr.P.C. the offence alleged against a Government Officer must have some nexus wit.....
Tags : Supreme Court, Section 197 CrPC
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Sanction Under Sec.197 CrPC Required Only if Offence Has Nexus With Duties of Public Servant : SC(05.04.2019)
Supreme Court has held that in order to attract rigor of section 197 Cr.P.C. the offence alleged against a Government Officer must have some nexus wit.....
Tags : Supreme Court, Section 197 CrPC
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SC Stays Madras HC Judgment on TDS Liability of Christian Nuns & Missionaries(10.05.2019)
Supreme Court has stayed Madras HC judgment which had ruled that salaries received by missionaries and nuns of Catholic Church are liable to be subjec.....
Tags : Supreme Court, Tax Deduction at Source, IT Act, 1961, Section 192
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Kerala HC: Police is Not Competent to Register an Offence under Section 195A IPC(10.04.2023)
Kerala High Court while observing that when threat dealt in Section 195 of IPC is giving false evidence that is a matter to be considered by the court.....
Tags : Kerala High Court, Section 195A IPC, False Evidence
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SC: Protection U/S 197 CrPC Not Available to Nationalised Bank Employee(09.08.2023)
Supreme Court has held that although a person working in a Nationalised Bank is a public servant, yet the provisions of Section 197 CrPC wouldn’t be a.....
Tags : Supreme Court, Nationalised Bank Employee, Public Servant, Section 197 CrPC
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Raj. HC: Impermissible for Mag. & ASJ to Take Cognizance Against Same Accused for Diff. Offences(25.04.2024)
Raj HC has held that a conjoint reading of Section 193 and 209 of Code of Criminal Procedure, 1973 would make it clear that situation wherein part cog.....
Tags : Rajasthan High Court, Section 193 of CrPC, Section 209 of CrPC
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