Income Tax Act, 1961, Section 194C, 200, 201 -- Tax deduction at Source - Applicability of S.194C - Hiring of transport vehicles - Hiring services of truck owners could have only been under contract between appellant and truck owners - Whether such contract was reduced into writing or not, irrelevant - Truck owners falling under "sub-contractor" - S.194-C is applicable and..........
Income Tax Act, 1961, Section 40(a)(ia), 194C, 200, 201 -- Proviso - Tax deduction at source - Disallowance u/s 40(a)(ia) not limited only to amount outstanding - It equally applies in relation to expenses that had already been incurred and paid by assessee...........
Income Tax Act, 1961, Section 40(a)(ia), 194C, 200, 201 -- Proviso - Tax deduction at source - Disallowance - Total payments in Truck Freight Account of Rs.1,37,71,206/- and total receipts from company of Rs.1,43,90,632/- - Rs.57,11,625/- disallowed on which appellant failed to deduct tax at source and not the entire amount received from company - Any prejudice or legal..........
Income Tax Act, 1961, Section 40(a)(ia), 3, 4, 2(9) -- Proviso - Tax deduction at source - Disallowance u/s 40(a)(ia) as introduced by Finance Act, 2004 with effect from 01.04.2005 - Applicable to case of assessee relating to assessment year 2005-2006 - Assessee having defaulted at every stage, benefit of amendment made in year 2014 is not available to him...........
Special Marriage Act, 1954, Section 37 -- Maintenance - Husband has source of income and is not proved as a man unable physically to earn more income by other means of livelihood - He is thus, morally obliged to maintain wife who is deserted by him - No evidence on record that wife is capable to maintain herself - Husband directed to pay maintenance to wife @ Rs.4000 at..........
Prevention of Corruption Act, 1988, Section 13(1)(e), 13(2) -- Assets disproportionate to known source of income - Accused purchased the plot in question for an amount which was well beyond his known source of income - Defence as produced by accused that plot in question does not belong to him is not tenable and is worthy of reliance - Prosecution duly established the fact..........
Criminal Procedure Code, 1973, Section 125 -- Maintenance to wife - Wife has reasonable grounds not to stay in company of husband - She has no independent source of income to maintain herself - Claim of wife for maintenance examined in context of standing and earning of parties and standard of living wife would have enjoyed in the company of her husband - Amount of monthly..........
Transfer of Property Act, 1882, Section 54 -- Sale deed - Source of income of vendee - Appellants contended that no source of income for payment of such money was proved - Contention rejected, as vendor never raised noise about non-payment thereof at any time before his death after he executed sale deed...........
Income Tax Act, 1961, Section 194E -- Deduction of tax at source - Payments to non-resident sports Association represented their income which accrued or arose or was deemed to have accrued or arisen in India, liable to deduct Tax at source in terms of S.194-E of the Act...........
Hindu Marriage Act, 1955, Section 24 -- Maintenance pendente lite - Husband has handsome earning and reasonably good financial position - He concealed material facts from Court while disclosing his annual income - Wife on the other hand has responsibility to maintain herself and two minor children with no adequate source of income of her own - Considering income of husband..........
