New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
           
TMI - Tax Management India. Com  

Recent Discussionss:

Excise registration Proof of Export vehicle finance is taxable ?? Service tax credit availment on cctv cameras service tax credit eligible on commission on sales transaction value for excisable goods cleared to depot. C-Form ( Central Sales Tax Forms) Sale from Jobworkers premises Empty Barrels Purchase Interest payment month wise

Income Tax Case Laws - Section: 194I

 

Income Tax


Cases for Section: 194I
 
Showing 1 to 15 of 146 Records
 

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, ......

2014 (7) TMI 991 - ITAT DELHI

DCIT Circle 49 (1), New Delhi Versus Delhi Transco Ltd.

TDS u/s 194-I or u/s 194C - rental for the use of transmission line - Whether the present arrangement under the Bulk Power Transmission Agreement can be termed can be covered by the scope of expression any other agreement or arrangement for the use ......

2014 (7) TMI 854 - ITAT MUMBAI

TRO (TDS) Versus SHELTON INFRASTRUCTURE PVT LTD

Order passed u/s 201(1)/201(1A) Non-deduction of TDS and interest - Premium for leasehold rights u/s 194I nature of rent not defined Held that:- A payment of lease premium do not fall within the realm of "rent" as contemplated in section 194I ......

2014 (7) TMI 386 - ITAT MUMBAI

Dy. Commissioner of Income Tax TDS Circle Versus M/s. Paradise Infra-Con Pvt. Ltd.

Premium for acquiring lease hold rights Rent as defined u/s 194-I of the Act - Requirement to deduct TDS Held that:- The decision in ITO (TDS) v/s Wadhwa & Associates Realtors Pvt. Ltd., [2013 (9) TMI 261 - ITAT MUMBAI] followed - the assessee h ......

2014 (7) TMI 343 - ITAT MUMBAI

ITO (TDS) 3(3), Mumbai Versus M/s. Standard Weighbridge Co.

TDS on Lease premium u/s 194I - lease premium is in the nature of rent or not Held that:- Following Income Tax Officer(TDS) Versus M/s Shah Group Builders Ltd. [2014 (1) TMI 1497 - ITAT MUMBAI] - The premium is not paid under a lease but is paid as ......

2014 (7) TMI 247 - ITAT DELHI

ACIT, TDS, Noida Versus M/s. Cambridge School

Payment made for hiring of buses - Short deduction of TDS u/s 194C of the Act Liability to deduct tax u/s 194I @ 10% - Held that:- CIT(A) rightly of the view that the contract entered by the assessee with the transport service provider is primarily ......

2014 (6) TMI 497 - ITAT MUMBAI

ITO (TDS) (OSD) -1(2), Mumbai Versus EIH Limited.

TDS u/s 194I - nature of payment - renting or acquiring of lease hold rights - Construction of the hotel beyond the specified period payment of additional lease premium due to extension of lease period for construction - distinction between paymen ......

2014 (5) TMI 510 - ITAT MUMBAI

ITO. (TDS) -1(3), Mumbai Versus Bharat Sanchar Nigam Ltd.

TDS u/s 194C or 194J - comprehensive maintenance contracts for its various equipments, installations, viz. Air Conditioners, Lifts, Vehicles and Engine alternator services - Failure to deduct TDS Held that:- the work of a cobbler, a carpenter, bar ......

2014 (5) TMI 268 - ITAT AHMEDABAD

Prayas Engineering Limited Versus The Addl. Commissioner of Income Tax

Disallowance u/s 40(a)(ia) of the Act Reimbursement expenses paid to clearing and forwarding agent TDS not deducted Held that:- Following CIT vs Gujarat Narmada Valley Fertilizers [2014 (4) TMI 235 - GUJARAT HIGH COURT] no part of amount reimb ......

2014 (4) TMI 904 - ITAT HYDERABAD

Asst. Commissioner of Income Tax Versus M/s. R. Balarami Reddy & Co.

Disallowance of hire charges u/s 40(a)(ia) of the Act Whether it is interest or not on hire purchase contract The decision in CIT Vs. M/s M.G. Brothers Finance Ltd. [2014 (1) TMI 1590 - ANDHRA PRADESH HIGH COURT] followed - the payment made by th ......

 
   
 
 
1.... ..
 

 

what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options




Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.