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Income Tax Case Laws - Section: 194I

 

Income Tax

Cases for Section: 194I

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Showing 1 to 15 of 155 Records
 

2014 (11) TMI 440 - ITAT MUMBAI

Assistant Commissioner of Income-tax (TDS), Range -2(1) Versus Maharashtra State Electricity Distribution Co. Ltd.

TDS u/s 194I or u/s 194J - nature of transmission charges paid for use of transmission lines or other infrastructure - whether in the nature of rent - Held that:- Following the decision in Maharashtra State Electricity Distribution Co. Ltd. Versus De ......

2014 (10) TMI 177 - ITAT AHMEDABAD

M/s. Facets Polishing Works Pvt. Ltd. Versus The DCIT, Circle-1, Surat

Deduction u/s 80JJA - Cutting and polishing of diamond does not amount to manufacture or not – Held that:- What is required to be examined is the process undertaken for conversion of raw / rough diamonds into superior or polished diamond - the assess ......

2014 (10) TMI 107 - GUJARAT HIGH COURT

COMMISSIONER OF INCOME TAX (TDS) Versus DP VEKARIA

Assessee in default u/s 201(1) - Treatment of payment made to hire of JCB Machine, Roller & Tractors – Section 194C or 194I – Effect of amendment w.e.f. 13-7-2006 – Held that:- CIT(A) as well as Tribunal have rightly relied upon M/s. Hindustan Coca C ......

2014 (9) TMI 756 - GUJARAT HIGH COURT

Chandravadan Dhruv Versus Municipal Commissioner & Others

Non-deduction of TDS u/s 194I – Petitioner contended that, respondent No.2/the Managing Director, Gujarat State Land Development Corporation Ltd. and under the aforesaid heading of ‘rent’, the respondent No.1 has made payment of ₹ 4,87,83,300/- ......

2014 (9) TMI 650 - ITAT MUMBAI

Assistant Commissioner of Income-tax (TDS) Versus M/s Jet Airways (India) Ltd.

Non-deduction of TDS on commission paid to banks on credit cards – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held in Income Tax Officer-(TDS) -2(1) Versus M/s Jet Airways (India) Ltd. [2013 (8) TMI 586 ......

2014 (9) TMI 548 - ALLAHABAD HIGH COURT

Commissioner of Income Tax-II, Kanpur Versus M/s RHL. Profiles, Ltd.

Assessee in default u/s 201 and 201(1A) – Liability to deduct u/s 194I - Whether the assessee was liable to deduct tax as the assessee was not paying any rent to M/s Usha Udyog Ltd. in respect of land and building including the factory but the assess ......

2014 (9) TMI 269 - ITAT HYDERABAD

M/s. Sri Shiva Spinning Mills Ltd., Hyderabad Versus Dy. Commissioner of Income-tax

Estimated disallowance out of electricity expenses - Enhancement of addition by CIT(A) – Held that:- CIT(A) rightly noted that from the communication dated 18/02/2009 of the Supdt. Engineer, Operation Circle, AP Transco, Mahaboobnagar Division, it re ......

2014 (9) TMI 167 - ALLAHABAD HIGH COURT

Commissioner of Income Tax (Tds), Kanpur Versus M/s. Fressscale Semiconductor India Pvt. Ltd.

TDS deduction u/s 194C @ 2% or u/s 194I - transport of students - buses/vehicles were hired for fixed tenure and exclusive usage by the assessee - Held that:- The Tribunal was correct in holding that the provisions of Section 194-C of the Act and not ......

2014 (9) TMI 51 - ALLAHABAD HIGH COURT

Commissioner of Income Tax Versus M/s. Apeejay School, Apeejay School Campus

TDS deduction u/s 194C @ 2% or u/s 194I – Buses on hire given for exclusive possession for a period of 2 years - Application of Board circular no. 558 dated 28 March 1990 when the Board Circular was issued prior to the introduction of Section 194(A) ......

2014 (8) TMI 563 - ALLAHABAD HIGH COURT

Commissioner of Income Tax (TDS) Versus M/s. Oil India Pvt. Ltd.

TDS deduction u/s 194C @ 2% or u/s 194I – Rent for hiring vehicles – Held that:- The provisions of Section 194C and not Section 194I of the Act would apply in the case of a transport contract - the assessee had entered into a transport contract with ......

2014 (8) TMI 562 - ALLAHABAD HIGH COURT

Commissioner of Income Tax (TDS) Versus Kothari International School Kothari Charitable Trust

Liability to deduct TDS u/s 194C or under amended section 194I – TDS on Pick and drop facilities for students and staff - Held that:- The assessee deducted the tax at source u/s 194C of the Act - the Tribunal is correct in coming to a conclusion that ......

2014 (8) TMI 462 - ALLAHABAD HIGH COURT

Commissioner Of Income Tax (TDS) Versus UPSRTC.

TDS on hiring of Buses on kilometer running basis - Liability to deduct TDS u/s 194C r.w. Clause (c) of Explanation III – Held that:- The Tribunal has rightly held that the contract would indicate that the assessee has not taken possession of the bus ......

2014 (8) TMI 427 - ALLAHABAD HIGH COURT

Commissioner of Income Tax (TDS) Versus M/s. Bharat Electronics Ltd.

TDS on hiring of Buses - pick-up and drop facilities for the employees - Liability to deduct TDS @ 2% u/s 194C or u/s 194I – Explanation to section 194I not considered – Held that:- The Tribunal has rightly held that the contract would indicate that ......

2014 (8) TMI 426 - ALLAHABAD HIGH COURT

Commissioner Of Income Tax (TDS) Versus M/s. Delhi Public School, Noida

TDS on hiring of Buses - transportation of students - Liability to deduct TDS @ 2% u/s 194C or u/s 194I – Explanation to section 194I not considered – Held that:- The Tribunal has rightly held that the contract would indicate that the assessee has n ......

2014 (7) TMI 1066 - ITAT CUTTACK

M/s TOR ANUMANA TECHNOLOGIES PVT LTD Versus ASSTT COMMISSIONER OF INCOME TAX

Cryptic order passed by CIT(A) - Interest expenses disallowed u/s 40(a)(ia) – Failure to deduct TDS u/s 194I - Business of software and hardware development projects from USA - CIT(A) has not considered the three ingredients of section 68 of the Act, ......

 
   
 
 
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