Case Law Details
Case Name : Transmission Corporation Of A.P. Ltd. And Anr. Vs. Commissioner Of Income Tax, A.P. (Supreme Court of India)
Appeal Number : 1999 Supp(1) SCR 504
Date of Judgement/Order : 17/08/1999
Related Assessment Year :
Courts :
Supreme Court of India
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Answers given by the High Court that (i) the assessee who made the payments to the three non-residents was under obligation to deduct tax at source under Section 195 of the Act in respect of the sums paid to them under the contracts entered into; and (ii) the obligation of the respondent-assessee to deduct tax under Section 195 is limited only to appropriate proportion of income chargeable under the Act, are correct.
Supreme Court of India
Transmission Corporation Of A.P. Ltd. And Anr.
Vs.
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Sec 194C / 194J etc are not mentioned here.
Even these section says “on income comprised there in”.
But due the high-handed CBDT [which considers itself a legislature to tax] circular makes it compulsory to deduct on total amount.