Supreme Court · 1999 INSC 336 · Decided 17 August 1999
The Transmission Corporation of A.P. LTD. and ANR. v. The Commissioner of Income Tax, A.P.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 336 · [1999] SUPP. 1 S.C.R. 504
- Case number
- CIVIL APPEAL No. 594/1985
- Decided
- 17 August 1999
- Bench
- D.P. WADHWA, M.B. SHAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 195, 190
Headnote
Income Tax Act, 1961: Sections 195(/), (2) & (3), 197, 190, 191, 194-B to 194-K, 4, 5 and C 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 in such circumstances under Section 197-Held, assessee responsible for deducting D 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-B to 194-K without there being any actual
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)