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Income Tax Case Laws - Section: 194C


Income Tax

Cases for Section: 194C

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Showing 61 to 75 of 512 Records

2014 (4) TMI 111 - ITAT MUMBAI

ITO WD 21(2) (2), Mumbai Versus Shri Suresh Dinanath Vijan

Disallowance of labour charges u/s.40(a)(ia) - TDS u/s 194C – assessee submitted that most of the amount pertain to purchase of raw material but was wrongly grouped under the head labour charges. - Held that:- Assessee’s contention before AO as well ......

2014 (3) TMI 613 - ITAT BANGALORE

Dy. Commissioner of Income Tax Versus Shri Mahendra Kumar, Prop: M/s. MK Silks & Sarees

Disallowance u/s 40(a)(ia) of the Act – Proper evidences not furnished - Held that:- The CIT (A) held that the sum are inter-state purchases and section 194C is not applicable - The CIT (A) came to the above conclusion, after verifying the purchase b ......


Endemol India Private Limited Mumbai Versus Commissioner of Income-tax-XI, Mumbai

Nature of services provided - Existence of Permanent Establishment – DTAA between India and Brazil - Held that:- The services provided by the non-resident companies to the applicant company are line production services – it is been held in the applic ......


Commissioner of Income Tax (TDS) Versus Basic Shiksha Adhikari

Remission made by Tribunal - Liability to deduct TDS u/s 194C of the Act – Liability to pay interest u/s 201(1) of the Act – Held that:- There is no finding as such rendered by the Tribunal and the purpose of the remit to the Assessing Officer is onl ......

2014 (2) TMI 738 - ITAT RAJKOT

Income-tax Officer Versus Rajesh A Boricha

Disallowance u/s 40(a)(ia) of the Act – TDS not deducted u/s 194C of the Act – Held that:- Section 40(a)(ia) provides that in case of any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services ......

2014 (2) TMI 603 - ITAT CHANDIGARH

The ITO, Ludhiana Versus M/s Bhogal Export

TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship belongs to Foreign Shipping Companies and payment is made to agents - Deletion made on account of violation of section 40(a)(ia) of the Act – Held that:- The CIT(A) has rightly upheld t ......

2014 (2) TMI 510 - ITAT HYDERABAD


Liability to deduct TDS u/s 194C of the Act - Disallowance under section 40(a)(ia) of the Act - Can a distinction between joint ventures formed for the purpose of obtaining a contract and other Joint Ventures be made – Liability for tax and interest ......

2014 (2) TMI 470 - ITAT AHMEDABAD

M/s. Rina Dyeing and Printing Works Versus The ITO, Ward-9(3), Surat

Disallowance u/s 40(a)(ia) r.w Section 194C of the Act – Transport and octroi charges – Held that:- As per the provisions of s. 194C(5) of the Act, Assessee was not required to deduct TDS as each of the payment to transporter was less than Rs. 20,000 ......

2014 (2) TMI 138 - ITAT HYDERABAD

Asst. Commissioner of Income-tax Versus Madhucon Sino Hydro(JV)

Liability to deduct TDS – Payments made to constituent partners – Held that:- The Assessing officer erred in recasting the P&L of the AOP to bring in the works directly taken up by the constituents - the constituents have offered the income from thei ......


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 ......



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