2013 (10) TMI 593 - ITAT AGRA
Income Tax Officer (AO.) Versus Shri Bal Kishan Gupta Prop. M/s. Varun Cable Network
TDS deduction u/s 194C - distribution of signals - distribution of television channels through the distribution system. - sequence of transaction i.e. channels - assessee - cable operator - customers. - Relationship of manufacturer and distributors ......
2013 (10) TMI 376 - ALLAHABAD HIGH COURT
Commissioner of Income Tax Versus Shri Krishna Kumar Goel Prop. M/s Krishna Construction
TDS u/s 194C - Nature of the contact - sales of goods or works contract - Contractor undertakes to supply elevators, furnishing material, fire fighting and fire detection system, air conditioning, etc. during the execution of contract of construction ......
2013 (9) TMI 976 - ALLAHABAD HIGH COURT
Assistant Commissioner of Income Tax (Tds) Versus M/s. Lotus Valley Education Society
Applicability of section 194I or 194C of the Income Tax Act - nature of payment for use of vehicals - whether rent or not Held that:- the word rent has not been defined in Section 2 of the Act. The definition of the word plant under sub section ......
2013 (9) TMI 960 - GUJARAT HIGH COURT
Commissioner of Income Tax III Versus Honest Publicity
Sub-agent to deduct TDS Deduction of TDS to be made u/s 194C of the Income Tax Act - Assessee was engaged in the business of advertising working as an agent in some newspapers Disallowance of the expenses i.e. Rs.29,78,272/- and added to the inco ......
2013 (9) TMI 872 - RAJASTHAN HIGH COURT
Commissioner of Income Tax Versus Amarjothi Granites (India) Pvt. Ltd.
Reduction of carry-forward long term capital loss Held that:- Action of the A.O. in reducing the determined and assessed long capital gain loss to the extent of Rs.11,54,535 cannot be held justified because there is no dispute that such loss has be ......
2013 (9) TMI 682 - GUJARAT HIGH COURT
Commissioner of Income Tax (TDS) Versus Aditya Marine Ltd.
TDS to be deducted u/s 194I or section 194C of the Income Tax Act - Assessee is a limited company engaged in the business of clearing and forwarding of cargo, shipping agency and other ancillary trading activities Is the service provided is cargo h ......
2013 (9) TMI 644 - ITAT VISAKHAPATNAM
NTPC, Simhadri Super Thermal Power Project (VSP) Versus Income-tax Officer
TDS u/s 194C - Works contract or contract for sale - Assessee has entered into two separate contracts for procurement and installation of plant and equipments required for commissioning 1000MW SSTPP Stage-II - First contract is entered up to the stag ......
2013 (9) TMI 525 - ITAT, MUMBAI
Mahindra & Mahindra Limited Versus The Deputy Commissioner of Income Tax 2(2)
Transfer pricing adjustments - ALP - addition made for guarantee amounting to Rs. 29.18 lakhs - addition made towards notional interest amounting to Rs. 5.64 Crores on loan to subsidiaries - Held that:- following the decision in Four Soft Limited [2 ......
2013 (9) TMI 87 - ITAT AHMEDABAD
Mamta Machinery Pvt. Ltd. Versus Dy. CIT.
Disallowance u/s 40(a)(ia) - Reimbursement Expenses & Service Charges - Held that:- It is evident that nature of payment is reimbursement as can be verified from the bills issued by M/s. Robinson Air Services for payment made to the Custom Department ......
2013 (9) TMI 83 - ITAT COCHIN
M/s RAJA & CO Versus DEPUTY COMMISSIONER OF INCOME TAX
Limitation of 198 days in filing the appeal before ITAT - condonation of delay Held that:- The delay has occurred on account of sufficient reasons because retification application has been filed in the mean time and assessee waited for the disposal ......
2013 (8) TMI 522 - ITAT DELHI
ITO Circle-24(1) Versus Amit Deep Motors
Expenses not allowed for non-deduction of TDS u/s 40(a)(ia) - Assessee is a partnership firm and is an agent of M/s Maruti Udyog Ltd. and its business is sales, servicing and managing a workshop for maintenance of vehicle - Assessee had incurred an e ......
2013 (8) TMI 139 - ITAT DELHI
DCIT, Circle-3(1), New Delhi Versus Career Launcher (India)
Non-deduction of TDS u/s 194C - franchise fees paid by the assessee to the Licensee - CIT(A) deleted the addition - Held that:- As decided in assessees own in [2012 (4) TMI 440 - DELHI HIGH COURT] it is held that the tenor and purport of the terms o ......
2013 (8) TMI 57 - ITAT DELHI
Hero MotoCorp Ltd. (Formerly known as Hero Honda Motors Ltd.) Versus Addl. Commissioner of Income Tax, New Delhi
Assessment pursuant to DRP order - 43 issues.
Issues decided in favor of assessee:- Addition of freight inward/ import clearing expenses to cost of closing inventory - Addition on account of cost of rejection of semi finished goods and obs ......
2013 (7) TMI 622 - ALLAHABAD HIGH COURT
Commissioner of Income Tax Versus M/s Vector Shipping Services (P) Ltd.
Disallowance u/s 40(a)(ia) - TDS not deducted by assessee - ship management work - Tribunal deleted disallowance - Held that:- Provision of Section 40(a)(ia) was brought on statute to disallow the claim of even genuine and admissible expenses of the ......
2013 (7) TMI 538 - GUJARAT HIGH COURT
Commissioner of Income-tax -II Versus Vishnudutt Sharma
Payment to contractors and sub-contractors - Whether the provisions of section 194C were made applicable for the assessment year 2005-2006 - Held that:- the case of the assessee was not covered under section 194C(1) of the Act since in the present ca ......