Texas Instruments Incorporated vs DDIT
Non-payment of advance-tax-Interest chargeable-Entire income subject to TDS-Ay-2005-2006. The assessee was a non-resident. Its entire receipts were subject to TDS under s.195. There was no liability to pay advance-tax. No inte [LexDoc Id : 413622]
CIT vs ECE Industries Ltd.
Long term capital gains-Slump sale as a going concern-A.Y. 1999-2000, 2000-01.
The assessee sold it's Lamp Division under a slump sale. The resulting gains were long term capital gains. S. 50(2), was [LexDoc Id : 410200]
