Supreme Court · 2017 INSC 432 · Decided 3 May 2017
M/S. Palam Gas Service v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2017 INSC 432 · [2017] 3 S.C.R. 836
- Case number
- CIVIL APPEAL No. 5512/2017
- Decided
- 3 May 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 194C, 40(a)(ia)
Headnote
3 S.C.R. 836 MIS. PALAM GAS SERVICE v. COMMISSIONER OF INCOME TAX (Civil Appeal No. 5512 of 2017) MAY03,2017 [A. k SIKRI AND ASHOK BHUSHAN, J;J.) 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 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 D cases where the amount stands paid -As per s.194C, iax has to be deducted when the amount is credited to the
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