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Income Tax Case Laws - Section: 194C


Income Tax

Cases for Section: 194C
Showing 61 to 75 of 499 Records

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 ......

2014 (1) TMI 343 - ITAT HYDERABAD

M/s Hindustan Ratna JV. Versus Income Tax Officer

Disallowance u/s 40(a)(ia) - Held that:- The modus of obtaining the Government contracts, the sequence and frequency of execution of the contracts clearly show that the assessee as a partnership firm secured contracts and given to its partners with a ......

2014 (1) TMI 302 - ITAT AHMEDABAD

Laxmandas Tolaram Gurnani Versus Income-tax Officer, Ward - 9(4) Ahmedabad

Disallowance of expenditure on hiring trucks u/s 40(a)(ia) r.w section 194C of the Act – Failed to discharge tax – Held that:- The assessee is mainly engaged in the business of transporting of goods, and, in a situation in which the assessee is doing ......

2014 (1) TMI 250 - ITAT HYDERABAD


Disallowance made u/s 40a(ia) of the Act – Non-deduction of TDS on cost of television programmes – Applicability of section 194C of the Act – Held that:- Following ASSTT COMMISSIONER OF INCOME TAX Versus M/s USHODAYA ENTERPRISES PVT LTD [2012 (7) TMI ......

2014 (1) TMI 176 - ITAT DELHI

ACIT (TDS) Versus Delhi Public School

TDS to be deducted u/s 194(I) of the Act – Applicability of Section 194C of the Act on payment made for hiring of buses – Held that:- Following Lotus Valley Education Society Vs. ACIT (TDS) [2011 (1) TMI 65 - ITAT, DELHI ] - The object of the assesse ......



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