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Income Tax Case Laws - Section: 194I


Income Tax

Cases for Section: 194I
Showing 1 to 15 of 138 Records

2014 (7) TMI 854 - ITAT MUMBAI


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 ......

2014 (4) TMI 885 - ITAT MUMBAI

ITO (TDS) LTU Versus Reliance Industries Ltd.

Premium paid for the leasehold rights liability to deduct TDS u/s 194I of the Act Held that:- The decision in The ITO (TDS) 3 (5), Versus M/s. Wadhwa & Associates Realtors Pvt. Ltd. [2013 (9) TMI 261 - ITAT MUMBAI] followed - the premium is not ......

2014 (4) TMI 787 - ITAT DELHI

Global One India P. Ltd. Versus ACIT, Circle 12(1), New Delhi

Corporate tax Deduction of TDS u/s 194I of the Act - Whether tax should be deducted at source u/s 194I from payments made for use of such standard facilities Held that:- The decision in Asia Satellite v. CIT [2011 (1) TMI 47 - DELHI HIGH COURT] f ......

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 ......

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