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Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission established - deduction allowed - HC Rejection of the application for registration – Manufacture of cigarettes - No condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry, before the issue of Central excise registration certificate - refusal of registration is incorrect - Tri Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. - penalty imposed set aside. - Tri Construction of complex - several quarters - different buildings in the same compound. - None of the buildings had more than 12 flats in each building - Prima facie case in favor of assessee - pre deposit waived. - Tri Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - prima facie case is against the assessee - stay granted partly. - Tri Condonation of delay in filing the appeal - assessee is not a company placed with experts advising - Assessee is only an individual which must be appreciated - Delay condoned - Tri Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head “Operating Expenses“ - Claim allowed - Tri It is not open to the Revenue to accept a judgement in the case of an assessee and challenge its correctness in the case of any other assessee without just cause. - Tri Income u/s 2(24) - exercising of voting rights in a particular fashion - to exercise voting rights is not the business of the assessee. - The receipt was not of recurring in nature - not taxable - Tri Wrong accounting entry - inadvertent mistake, merely an accounting entry which is subsequently corrected and explained cannot fasten the assessee with tax liability by assuming it to be an income whereas in realty the amount was by way of advance/ deposit. - Tri Transfer of right to use the goods - Exigible to sales tax -assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and control over the Cinematographic equipments leased out. - Levy of tax upheld - HC Interstate sale or not - CST - passive infrastructure provider - The fact that the goods purchased by the petitioners were neither sold nor used in the manufacture of goods for re-sale does not constitute violation of the C forms. - HC Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - Tri Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. - Tri Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application within a week, the Commissioner proceeded to pass an order in utter haste. - HC Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability confirmed by the adjudicating authority. - Tri If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist watches. Therefore, the goods are liable for confiscation - Tri    Left Stop Right
Category Wise Notifications

Income Tax 

Section 194A
 
Showing 1 to 20 of 49 Records
 
1
Income Tax - 4/2013 - IT - dated - 24-01-2013
 
Deduction Of Tax At Source - Interest Other Than Interest On Securities
 
2
Income Tax - 01/2010 - IT - dated - 04-01-2010
 
Deduction of tax at source under Section 194A of the Income-tax Act, 1961- Interest other than interest on securities - notifies the Rural Electrification Corporation Ltd., New Delhi
 
3
Income Tax - 288/2007 - IT - dated - 10-12-2007
 
For the purpose of section 194A (3)(iii)(f) Central Government notified the India Infrastructure Finance Company Limited, New Delhi
 
4
Income Tax - 203/2007 - IT - dated - 01-06-2007
 
Under section 194A(3)(i)(c) of Income-tax Act the Central Government hereby notifies the Senior Citizens Savings Scheme, 2004
 
5
Income Tax - 211/2006 - IT - dated - 18-08-2006
 
Power Finance Corporation Limited, New Delhi, notifies for the purpose of Section 194A(3)(iii) of the Income-tax Act, 1961
 
6
Income Tax - 014/2003 - IT - dated - 15-01-2003
 
The Central Government notified the Maulana Azad Education Foundation, New Delhi u/s 194A
 
7
Income Tax - 013/2003 - IT - dated - 15-01-2003
 
The Central Government notified the Tourism Finance Corporation of India Limited u/s 194A
 
8
Income Tax - 644(E) - IT - dated - 05-07-2000
 
Notifies the Insurance Regulatory and Development Authority u/s 194A
 
9
Income Tax - S. O. 110(E) - IT - dated - 15-02-1999
 
Notifies the West Bengal Industrial Development Corporation Limited, Calcutta u/s 194A(3)(iii)(f)
 
10
Income Tax - S.O.72(E) - IT - dated - 24-01-1992
 
Tax not to be deducted at source from interest credited or paid in respect of deposits specified in the Table
 
11
Income Tax - S.O.4247 - IT - dated - 11-12-1986
 
Notifies the Investment Deposit Account Scheme, 1986 u/s 194A(3)(vi)
 
12
Income Tax - S.O.2551 - IT - dated - 29-05-1986
 
Notifies the society known as Naval Group Insurance Fund, New Delhi u/s 194A(3)(iii)(f)
 
13
Income Tax - S.O.2825 - IT - dated - 05-06-1985
 
Notifies the society known as "Air Force Group Insurance Society, New Delhi " u/s 194A(3)(iii)(f)
 
14
Income Tax - S.O.819 - IT - dated - 24-02-1984
 
Central Government Notifies the society known as Army Group Insurance Fund, New Delhi u/s 194A(3)(iii)(f)
 
15
Income Tax - S.O.2412 - IT - dated - 18-05-1983
 
Notifies the Fertilisers and Chemicals Travancore Limited, Udyogamandal u/s 194A(3)(iii)(f)
 
16
Income Tax - S.O.3779 - IT - dated - 22-10-1982
 
Notifies Aspee Agricultural Research and Development Foundation, Bombay u/s 194A(3)(iii)(f)
 
17
Income Tax - S.O.3661 - IT - dated - 11-10-1982
 
Notifies the Textile Corporation of Marathwada Limited, Aurangabad u/s 194A(3)(iii)(f)
 
18
Income Tax - S.O.1377 - IT - dated - 22-04-1981
 
Central Government notifies the Management Development Institute, New Delhi u/s 194A(3)(iii)(f)
 
19
Income Tax - S.O.1724 - IT - dated - 02-06-1980
 
Notifies Housing Development Finance Corporation Limited, Bombay u/s 194A(3)(iii)(f)
 
20
Income Tax - S.O.723 - IT - dated - 28-02-1980
 
Notifies the Pratab Spinning, Weaving and Manufacturing Company Limited, Amalner u/s 194A(3)(iii)(f)
 
 
 
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