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Search Results for Tag : Section 195

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Kerala HC: Police is Not Competent to Register an Offence under Section 195A IPC(10.04.2023)

Kerala High Court while observing that when threat dealt in Section 195 of IPC is giving false evidence that is a matter to be considered by the court.....

Tags : Kerala High Court, Section 195A IPC, False Evidence



ITAT, Mumbai: No TDS on Payments to Foreign Insurers, Rules(29.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that any payment prepared by the assessee company to such foreign insurers would not be chargeable .....

Tags : Income Tax Appellate Tribunal, Section 195(1), Income Tax Act, 1961, foreign insurers



Gujarat HC: Bar on Cognizance U/S 195(1)(b)(ii) CrPC Not Attracted When Forgery Took Place(02.05.2022)

Gujarat High Court has ruled that the bar of Section 195(1)(b)(ii) of the Code of Criminal Procedure, 1973 would be attracted only when the offences p.....

Tags : Gujarat High Court, Section 195(1)(b)(ii), Code of Criminal Procedure, 1973



ITAT: Salary Reimbursement based on Cost to Cost Cannot Attract TDS Liability u/s 195(09.05.2022)

Income Tax Appellate Tribunal, Bangalore has ruled that Tax Deduction at Source is not applicable to reimbursement of salary based on the cost to cost.....

Tags : Income Tax Appellate Tribunal, Section 195, Income Tax Act,1961, Tax Deduction at Source



SC: Can’t Take Cognizance of Offence Under S.186 IPC on Police Report/Chargesheet(12.05.2025)

SC has clarified that S. 195 of IPC provides that no court shall take cognizance of offence under S. 186 except on a complaint in writing by the aggri.....

Tags : Supreme Court, Section 195, Section 186



CRIMINAL - Section 195A IPC is Not Restricted to Threatening of Witness Only by Accused: Karnataka HC(11.03.2019)

Karnataka High Court has said that Section 195 A of Indian Penal Code is not restricted to threatening only by accused and observed that Whoever threa.....

Tags : Karnataka High Court, Section 195A IPC



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