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Income Tax Case Laws - Section: 194I


Income Tax

Cases for Section: 194I
Showing 1 to 15 of 128 Records

2014 (4) TMI 548 - ITAT MUMBAI

Income Tax Officer OSD (TDS) Versus Dhirendra Ramji Vora Ramji Lakhamshi & Co.

Exigibility to deduction of tax at source u/s 194I of the Act – Validity of demand u/s 201(1) and 201(1A) of the Act – Held that:- Rent, though a term of wide import, so that any payment, howsoever described, under any arrangement for seeking or se ......

2014 (4) TMI 319 - DELHI HIGH COURT

Indus Towers Ltd. Versus CIT & Others

Order u/s 197 of the Act challenged – Request to determine lower rate of TDS rejected u/s 194I of the Act - Whether the activity of provision of passive infrastructure by Indus to the mobile operator constitutes renting within the extended definition ......

2014 (2) TMI 569 - ITAT KOLKATA

Income-tax Officer Versus M/s. Sunny Rock Estate & Developers P. Ltd.

Claim of demurrage charges - whether allowable as business expenditure – Held that:- The assessee failed to pay the amount and he asked for further time and ultimately it was agreed between the assessee and Fort Projects Pvt. Ltd. that subject to int ......

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 1498 - ITAT MUMBAI

Income Tax Officer Versus M/s TCG Urban Infrastructure Holding Pvt. Ltd.

Liability to deduct TDS u/s 194I of the Act - Whether the assessee is required to deduct tax at source from the payment of lease premium made to MMRDA during the years under consideration u/s 194I of the Act – Held that:- The decision in The ITO (TDS ......

2014 (1) TMI 1497 - ITAT MUMBAI

Income Tax Officer(TDS) Versus M/s Shah Group Builders Ltd.

Liability to deduct TDS u/s 194I of the Act - Whether the assessee is required to deduct tax at source from the payment of lease premium made to CIDCO during the years under consideration u/s 194I of the Act – Held that:- The decision in The ITO (TDS ......

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 1326 - ITAT AHMEDABAD


Levy of penalty u/s 271C of the Act – Non-deduction of TDS on rent payment u/s 194I of the Act – Held that:- The premises for which the rent payment was made by the assessee, was co-owned by five persons, thus, if the total amount of the rent payment ......

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 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 179 - ITAT DELHI

ACIT (TDS) Noida Versus Container Corporation of India Ltd.

Applicability of section 194C of the Act – Payment made for hiring of buses – Laibility to deduct tax u/s 194-I of the Act – Held that:- Following [I.T.A. No.2100/Del/2011 …………………..] - The services were rendered by the contractor through their own m ......

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 ......

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 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 ......

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