Supreme Court of India
The Transmission Corporation of A.P. Ltd. and Anr. v. The Commissioner of Income Tax, A.P.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961: Sections 195(/), (2) & (3), 197, 190, 191, 194- to 194-K, 4, 5 and 14-Tax deducted at source-Payments on account of erection and commissioning of machinery and equipment in India by non-resident companies under a contract entered into with the assessee-Payments made without tax deducted at source-Obligation on the assessee in such circumstances under Section 197-Held, assessee responsible for deducting tax in respect of the sums so paid-These deductions are subject to Section 195(2) or 195(3) or Section 197-What is deducted is the amount specified in Sections 194- to…
Where later benches applied it
- 2021 Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr.
Of those, 1 referred to
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