Supreme Court of India
M/s. Palam Gas Service v. Commissioner of Income Tax
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the view taken by the High Courts of Punjab & Haryana, Madras and Calcutta is the correct view and the judgment of the Allahabad High Court in CIT v.
Judgment, page 14
From the headnote
lncoine Tax Act, 1961 - s.40(a)(ia) and s.197 - Whether the provisions of s.40(a)(ia) shall be attracted when the amount is not c payable to a contractor or sub-contractor but has been actually paid - Question is when the word used in s.40(a)(ia) is 'payable', whether this Section would cover only those contingencies where the amount is due and still payable or it would also cover the situations where the amount is already paid but no advance tax is deducted thereupon - Held: The provision would cover even those cases where the amount stands paid -As per s.194C, iax has to be deducted when
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Where later benches applied it
Of those, 1 relied on
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