New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
TMI - Tax Management India. Com  

Income Tax Case Laws - Section: 194C


Income Tax

Cases for Section: 194C
Showing 61 to 75 of 503 Records


Commissioner of Income Tax Versus Mukesh Travels Company

TDS u/s 194C - Disallowance for non-deduction of tax at source - transporting the employees of Institute of Plasma Research - Held that:- Relying upon the decision in CIT v. Prashant H. Shah [2013 (1) TMI 592 - GUJARAT HIGH COURT] - For application ......

2014 (1) TMI 1532 - ITAT DELHI

ITO (TDS), Hardwar Versus M/s. Indian Oil Corporation Ltd.

Deduction of tax at source u/s 194C or 194I - Held that:- Relying upon the decision in ITO (TDS) vs. Indian Oil Corporation (Marketing Division) [2011 (11) TMI 31 - ITAT, DELHI] - The arrangement for transportation of petroleum products was essential ......

2014 (1) TMI 1446 - ITAT JODHPUR

The ACIT, Sriganganagar Versus M/s Krishi Upaj Mandi Samiti [Grain]

Applicability of Section 194C of the Act - Violation of provisions of section 194J of the Act – Requirement of TDS – Payment made for professional services – Held that:- The CIT(A) deleted the addition made by the A.O. and held that there was no requ ......

2014 (1) TMI 1435 - ITAT AHMEDABAD

The ACIT TDS Circle, Surat Versus M/s. DP. Vekaria

TDS on JCB charges treated as contractual payment u/s 194C instead of rent u/s 194I of the Act – Held that:- The CIT(A) has given a finding on fact that all the parties have filed their returns of income and paid their taxes due as applicable - The a ......

2014 (1) TMI 1360 - ITAT MUMBAI

M/s Lokhandwala Infrastructure Pvt. Ltd. Versus Asstt. Commissioner of Income Tax

Professional fees - Held that:- The assessee has made two payments to two different parties - NSPL and NSCPL - Out of the two parties only NSCPL was engaged in accomodation entries - Only payment made to NSCPL shall be disallowed which have already b ......

2014 (1) TMI 1330 - ITAT JODHPUR

The ACIT, Udaipur Versus Shri Ravinder Kumar Yadav Prop: M/s Pratap Carries/Aarky Enterprises

Deletion of disallowance u/s 40(a)(ia) of the Act – Requirement of depositing TDS before due date u/s 139(1) of the Act – Held that:- The provisions of Section 40(a)(ia) have been amended by Finance Act, 2010 to allow the deduction of expenses if the ......

2014 (1) TMI 1298 - ITAT CHENNAI


Mandatory requirements of section 40(a)(ia) of the Act – TDS required to be deducted whether paid or payable - Allowability of charges – Hire charges paid and relief granted – TDS not deducted - Scope of tax deduction u/s 40(a)(ia) of the Act – Expen ......

2014 (1) TMI 1126 - ITAT AHMEDABAD


Demand u/s 201(1) and 201(1A) r.w.s. 194I - Held that:- Following ITO vs. Roshan Publicity Pvt Ltd [2005 (5) TMI 551 - ITAT MUMBAI] - In acquiring the right of displaying advertisement at hoarding site and making payment to hoarding site owners does ......

2014 (1) TMI 1074 - ITAT JODHPUR

The ITO., Ward 1(4) Udaipur Versus M/s. SMT. International

Disallowance u/s 40(a)(ia) - Held that:- Following ACIT circle-1, Udaipur Vs. M/s Minpro Industries [2012 (5) TMI 232 - ITAT, Jodhpur] - payments made to C&F agents were reimbursement of expenses incurred by the C&F agents on behalf of the appellant ......

2014 (1) TMI 935 - ITAT JODHPUR

Income Tax officer (TDS) Versus The Secretary Krishi Upaj Mandi Samiti

Applicability of Section 194C of the Act – Payments made for construction work – Held that:- The appellant has made payments to Rajasthan State Agriculture Marketing Board, the Body which has executed the construction work through its Executive Engin ......

2014 (1) TMI 864 - ITAT AHMEDABAD


Deletion made on account of disallowance u/s 40(a)(ia) of the Act - Held that:- There is no contract between the assessee and the transporter and the section 194C is applicable to work contract - the clearing and forwarding contractor appoints for t ......

2014 (1) TMI 744 - ITAT JODHPUR

Asstt. CIT Versus M/s Sayeed Iqbal

Deletion of disallowance of excess depreciation on tippers, road rollers and JCB u/s 32 of the Act - Held that:- Depreciation on tippers, road rollers and JCB will be allowable @ 40% as against 25% allowed by the AO treating these machineries as plan ......

2014 (1) TMI 742 - ITAT AHMEDABAD

Shri Bhanudas S. Balip Versus The ITO Ward 5(1), Surat

Addition made u/s 40(a)(ia) of the Act – Payment made to sub-contractors – TDS not deducted – Held that:- The Assessee was not required to deduct TDS as he was a sub- contractor and the payment made by him was to a sub sub-contractor - whether the as ......

2014 (1) TMI 386 - ITAT DELHI

Assistant Commissioner of IT, New Delhi Versus M/s. RRB Energy Ltd.

Deduction u/s 80IA of the Act - Deduction u/s 80IA after reducing amount of depreciation on WEG’s allocated on pro-rata basis – Held that:- deduction under section 80-IA is to be computed after setting off the depreciation relatable to the wind mill ......

2014 (1) TMI 351 - ITAT CHENNAI

The Assistant Commissioner of Income Tax Versus Smt. D. Deivathal

Disallowance u/s 40a(ia) and u/s 36(1)(iii) of the Act of the Act - TDS on payment of freight charges not deducted as per section 194C of the Act – Held that:- The freight details submitted by the lorry operators hamali is nothing but TDS - In some ......



what is new what is new

Updates Knowledge Sharing Subscription Communication Newsletters More Options

Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.