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 ......
2014 (1) TMI 175 - ITAT MUMBAI
Rajiv Kishori Lal Patodia Versus Asst. CIT, 12(1), Mumbai
Disallowance u/s.40(a)(ia) of the Act – Effect of Amendment u/s 194C(1) of the Act – Held that:- The payments are in relation to a contractual work - the assessee is an individual and the provision of section 194C(1)(k), including specified individu ......
2013 (12) TMI 1317 - ALLAHABAD HIGH COURT
Manish Bansal Versus Assistant Commissioner of Income Tax
Writ petition against Notice u/s 194C and 148 - TDS on transportation charges and service charges, and on royalty under Sections 194C and 194J - alternative remedy - Held that:- When a notice under Section 148 of the Income Tax Act is issued, the pro ......
2013 (12) TMI 1095 - ITAT KOLKATA
ACIT, Circle-3, Asansol Versus Smt. Sudha Devi Saraf
Applicability of section 172 – Payments towards shipping business of the non-residents through shipping agents - Held that:- Special procedures are provided u/s. 172 of the Act for payment of taxes in case of any shipping owners or charters by non-re ......
2013 (12) TMI 1046 - ITAT AHMEDABAD
ACIT, TDS CIRCLE, AHMEDABAD Versus GUJARAT STATE PET RONET LTD.
Interest u/s 201(1A) – Vehicle hiring charges Held that:- Such charges has not been prescribed u/s. 194I. Vehicles and Chauffers supplied by the contractor and was under the complete control of the contractor - The contract is for carrying out of som ......
2013 (12) TMI 831 - ANDHRA PRADESH HIGH COURT
M/s MARGADARSHI CHIT FUND PVT LTD Versus ASST COMMISSIONER OF INCOME TAX
Disallowance u/s 40(a)(ia) for non deduction of TDS - payments have been artificially broken up to avoid the TDS provisions - composite contract - Held that:- it is not clear that which portion of the payment was made for infrastructural facilities ......
2013 (12) TMI 782 - ITAT HYDERABAD
Egwood Industries Pvt. Ltd. Versus DCIT, Circle 2(2) Hyderabad
Nature of rental income - business income or income from house property or other sources - a warehouse/godown was let out by the assessee for preservation of goods belonging to M/s. Hindustan Lever Ltd., for commercial purposes and the letting out of ......
2013 (12) TMI 778 - ITAT AHMEDABAD
Income-tax Officer Versus Shri Rajendra Madhubhai Gohil
Hiring Charges - Tax not deducted at source - Held that:- The risk and responsibility of fulfilling of various terms and conditions of the contract remained with the Assessee, where the Assessee had taken on hire the vehicles - It cannot be attribute ......
2013 (12) TMI 546 - KERALA HIGH COURT
M/s. Three Star Granites Pvt. Ltd. Versus The Asst. Commissioner of Income Tax
TDS u/s 194C or 194I - disallowance u/s 40(a)(ia) for short deduction of TDS - agreement for hire of vehicles and to be used for loading and unloading and transport of the products - The party of the first part (the owner of the vehicles) was to reta ......
2013 (12) TMI 296 - ITAT CUTTACK
SHIVA JYOTI CONSTRUCTION Versus ASSTT COMMISSIONER OF INCOME TAX
Disallowance u/s 40(a)(ia) – The assessee has made a payment of Rs. 4.61 crores as labour charges without deucting tax at source - Held that:- The labour charges were paid to sub contractors for the labour procured by them and to individual labourors ......
2013 (12) TMI 137 - ITAT DELHI
Shri Sujan Singh Versus ACIT, Rewari
Freight payment – Tax at source not deducted - Held that:- The risk assumed by assessee cannot be said to have been transferred to lorry owner and if there is no transfer of risk, the lorry owner cannot be said to have executed any part of contract - ......
2013 (12) TMI 124 - ITAT CHANDIGARH
Aakash Tah Versus ACIT.
Payment to sub-contractor – Tax not deducted at source – Held that:- The assessee has booked advertisements for various clients – The assessee was not an accredited agent, therefore, the advertisement was routed through M/s Ram Advertising Service – ......
2013 (12) TMI 67 - ITAT COCHIN
Shri Antony D. Mundackal Versus The Assistant Commissioner of Income-tax
Non-deduction of tax at source - Polishing charges paid - Held that:- As per the circular No.433 issued by the CBDT dated 25-09-1985 - The provisions of sec. 194C are wide enough to cover oral contracts also - The intention of the appellant as well a ......
2013 (12) TMI 65 - ITAT MUMBAI
M/s. Nipra Exports Pvt. Ltd. Versus ITO Wd 8(2) (4), Mumbai
Charges for printing of the companys product catalogue – Held that:- Following CIT Vs. DCAO, Marfed Khanna Branch [2008 (2) TMI 260 - PUNJAB AND HARYANA HIGH COURT] - Payments to the contractors for the purchase of printed packing material for the ......
2013 (11) TMI 1263 - ITAT PUNE
Bharat Forge Ltd. Versus Addl. Commissioner of Income Tax
Tax Deducted at Source - Sitting Fees paid to directors u/s 194J of Income Tax Act, 1961 - Held that:- The provisions of section 194J(1)(ba) speaks of any remuneration or fees or commission by whatever name called other than those on which tax is de ......