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Judge anitha sumanth The Court then set aside the assessment and demand made on SBIOA and observed that the action of the department in attempting to bring to tax the entire contract value in the hands of SBIOA is complete mis-appreciation of scheme of TDS under Section 13 of the Act and ignoring the certificates furnished by SBIOA.
by Sekar Reporter · Published October 16, 2020
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[12/20, 20:08] Sekarreporter1: Justice N Kirubakaran visited on 19th December 2020 “Egha Adhan Temple” in which Tamil Bhrami inscriptions belonging 2nd BC are discovered. The Temple is in Kinnimangalam, Thirumangalam, near Madurai and [12/20, 20:08] Sekarreporter1: ☘️☘️
by Sekar Reporter · Published December 20, 2020
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K selvaraj advt mhcv*02.04.’21, LAW NOTES:* *“The ambit of taxing power”* The following powers flow from the power to impose a tax, an ancillary power. i. To provide for refund of a tax illegally or improperly collected and impose restriction upon the right to claim such refund. [AIR 1962 SC 1320] Burmah construction company Vs. State of Orrisa. ii. To provide for the prevention of evasion of the tax imposed [AIR 1962 SC 123] Balaji Vs. I.T.O. iii. To levy a penalty for the proper enforcement of the taxing statute. [(1977) 4 SCC 98] Joshi R.S. Vs. Ajit Mills Limited
by Sekar Reporter · Published April 2, 2021