Supreme Court of India
Commissioner of Income Tax Kolkata Xiiv. M/s Calcutta Export Company v. M/s Calcutta Export Company
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.
What the Court ordered
We are of the view that judgment of the High Court does not call for any interference and, hence, the appeals are accordingly dismissed.
Judgment, page 16
From the headnote
Income Tax Act, 1961 – s.40(a)(ia) and ss.139(1), 200 (1) – Amendment in s.40(a)(ia) by Finance Act, 2010 – If retrospec tive – Respondent-assessee, a partnership firm and a manuf acturer and exporter of casting materials, filed its return of income for the Assessment Year 2005-06 – Assessing Officer disallo wed respondent’s claim for deduction of export commission charges pai d by it stating that the tax deducted at source (TDS) on such commission amount on 07.07.2004, 07.09.2004 and 07.10.2004 ought t o have been deposited by the respondent before the end of the previous year i.e.
Where later benches applied it
Of those, 1 mentioned
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