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Income Tax Case Laws - Section: 194I

 

Income Tax


Cases for Section: 194I
 
Showing 1 to 15 of 149 Records
 

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, ......

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 ......

 
   
 
 
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