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Income Tax Case Laws - Section: 194C


Income Tax

Cases for Section: 194C
Showing 61 to 75 of 507 Records

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 ......

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 ......



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