2013 (11) TMI 146 - ITAT MUMBAI
ASSTT COMMISSIONER OF INCOME TAX Versus SHRI PARVEZ ABDULKADER KHATRI
Bad debts written off Held that:- The officers didnt went into the inquiry as to what goods the assessee wanted to purchase Whether the debtors deals in those goods or not - It is not known whether the assessee deals in such goods which were to ......
2013 (10) TMI 1229 - HIMACHAL PRADESH HIGH COURT
M/s. Ambuja Cements Ltd. Versus Union of India & Others
TDS to be deducted u/s 194C - payment to contractor during the course of business of plying, hiring or leasing goods carriages in the event the contractor furnishes his Permanent Account Number - The Income Tax Officer (TDS) relying on Section 44AE, ......
2013 (10) TMI 1222 - CALCUTTA HIGH COURT
COMMISSIONER OF INCOME TAX, KOL-III, KOLKATA Versus MITRA LOGISTICS PRIVATE LIMITED
Disallowance u/s 40(a)(ia) TDS deduction u/s 194C - payment to sub-contractors being transporters filing of Form No. 15J on the basis of Form I - Held that:- The assessee was served with a show-cause notice as to why the amount paid to the sub-co ......
2013 (10) TMI 1219 - KARNATAKA HIGH COURT
Commissioner of Income-tax and ITO (TDS) Versus Bangalore District Co-operative Milk Producers Societies Union Ltd.
TDS under section 194C - supply of sachets of specification to the effect that the sachets should have emblem, logo, name, quantity and price, etc., printed on the sachets - works contract or sales contract Held that:- As per KPTCLs case [2012 (6) ......
2013 (10) TMI 1117 - ITAT MUMBAI
M/s DOLLEX INDUSTIRES LTD Versus INCOME TAX OFFICER
Addition made u/s 40(a)(ia) TDS u/s 194C - Job work or sale purchase contract - packing material and printing and statutory - Held that:- Relief with respect to packing material, printing and stationary charges have been granted to the assessee be ......
2013 (10) TMI 867 - ITAT AHMEDABAD
DCIT, TDS Circle, Ahmedabad Versus IFFCO Ltd.
TDS on renting of pipelines for for transportation of GAS TDS to be deducted u/s 194C or u/s 194I of the Income Tax Act - Assessee has made payment of gas transportation charges to Gujarat State Petronet limited for F.Y.2007-2008 at Rs.22,81,69,36 ......
2013 (10) TMI 770 - ITAT JODHPUR
Shree Rajasthan Syntex Ltd. Versus ACIT, Circle-2, Udaipur
Replacement of machines under Technological Up-gradation Fund (TUF) scheme of Ministry of Textile - Revenue or capital in nature - Held that:- Machine was being used for rewinding yarn from small plastic bobbins produced on pinning ring frame and mak ......
2013 (10) TMI 605 - ITAT MUMBAI
ACIT CIRCLE 6(3), MUMBAI. Versus M/s MEERWANJEE POONJIAJEE AND SONS PVT LTD
Deduction u/s 40a(ia) - Works contract - Payment made to printers - TDS not deducted - Held that:- As far as the payment to printer is concerned, it is found that M/s. Jayant Printary had printed labels for chutney and other materials that were sold/ ......
2013 (10) TMI 595 - ITAT DELHI
ASSTT COMMISSIONER OF INCOME TAX RANGE-2, GHAZIABAD Versus SHRI PANKAJ BHARGAVA
TDS u/s 194J or 194C - disallowance u/s 40(1)(ia) - Specialized works involving computer job work, marking of landmarks & door to door collection of information - Works contract or professional / technical services services - Held that:- The bare per ......
2013 (10) TMI 593 - ITAT AGRA
Income Tax Officer (AO.) Versus Shri Bal Kishan Gupta Prop. M/s. Varun Cable Network
TDS deduction u/s 194C - distribution of signals - distribution of television channels through the distribution system. - sequence of transaction i.e. channels - assessee - cable operator - customers. - Relationship of manufacturer and distributors ......
2013 (10) TMI 376 - ALLAHABAD HIGH COURT
Commissioner of Income Tax Versus Shri Krishna Kumar Goel Prop. M/s Krishna Construction
TDS u/s 194C - Nature of the contact - sales of goods or works contract - Contractor undertakes to supply elevators, furnishing material, fire fighting and fire detection system, air conditioning, etc. during the execution of contract of construction ......
2013 (9) TMI 976 - ALLAHABAD HIGH COURT
Assistant Commissioner of Income Tax (Tds) Versus M/s. Lotus Valley Education Society
Applicability of section 194I or 194C of the Income Tax Act - nature of payment for use of vehicals - whether rent or not Held that:- the word rent has not been defined in Section 2 of the Act. The definition of the word plant under sub section ......
2013 (9) TMI 960 - GUJARAT HIGH COURT
Commissioner of Income Tax III Versus Honest Publicity
Sub-agent to deduct TDS Deduction of TDS to be made u/s 194C of the Income Tax Act - Assessee was engaged in the business of advertising working as an agent in some newspapers Disallowance of the expenses i.e. Rs.29,78,272/- and added to the inco ......
2013 (9) TMI 872 - RAJASTHAN HIGH COURT
Commissioner of Income Tax Versus Amarjothi Granites (India) Pvt. Ltd.
Reduction of carry-forward long term capital loss Held that:- Action of the A.O. in reducing the determined and assessed long capital gain loss to the extent of Rs.11,54,535 cannot be held justified because there is no dispute that such loss has be ......
2013 (9) TMI 682 - GUJARAT HIGH COURT
Commissioner of Income Tax (TDS) Versus Aditya Marine Ltd.
TDS to be deducted u/s 194I or section 194C of the Income Tax Act - Assessee is a limited company engaged in the business of clearing and forwarding of cargo, shipping agency and other ancillary trading activities Is the service provided is cargo h ......