2013 (12) TMI 65 - ITAT MUMBAI
M/s. Nipra Exports Pvt. Ltd. Versus ITO Wd 8(2) (4), Mumbai
Charges for printing of the company's product catalogue – Held that:- Following CIT Vs. DCAO, Marfed Khanna Branch [2008 (2) TMI 260 - PUNJAB AND HARYANA HIGH COURT] - Payments to the contractors for the purchase of printed packing material for the ......
2013 (11) TMI 1512 - ITAT COCHIN
The Academy of Medical Sciences Versus The Income Tax Officer (TDS)
Disallowance u/s 40(a)(ia) for non deduction of TDS - Lease rent – applicability of provisions of section 201(1) as inserted by Finance Act, 2012 where recipient has shown the income in its return and paid the appropriate tax on such income - Held th ......
2013 (11) TMI 1237 - ITAT JODHPUR
M/s Oil India Limited Versus Dy. CIT. (TDS), Jodhpur
TDS u/s 194C or 194J - assessee engaged the contractors having the expertise in the respective fields - nature of contract - simple works contract or technical services contract - Held that:- Assessing Officer was not justified in treating the cont ......
2013 (11) TMI 908 - ITAT RAJKOT
ASSTT COMMISSIONER OF INCOME TAX Versus M/s ADITYA MARINE LTD
Section 194C or Section 194I - TDS deducted u/s 194C - Assessee in default under section 201(1) r.w.s. 194C(1) - Cargo handling charges should be treated as rent u/s 194I or as a work contract u/s 194C - Held that:- The assessee has carried out freig ......
2013 (10) TMI 867 - ITAT AHMEDABAD
DCIT, TDS Circle, Ahmedabad Versus IFFCO Ltd.
TDS on renting of pipelines for for transportation of GAS – TDS to be deducted u/s 194C or u/s 194I of the Income Tax Act - Assessee has made payment of gas transportation charges to Gujarat State Petronet limited for F.Y.2007-2008 at Rs.22,81,69,36 ......
2013 (9) TMI 976 - ALLAHABAD HIGH COURT
Assistant Commissioner of Income Tax (Tds) Versus M/s. Lotus Valley Education Society
Applicability of section 194I or 194C of the Income Tax Act - nature of payment for use of vehicals - whether rent or not – Held that:- the word 'rent' has not been defined in Section 2 of the Act. The definition of the word 'plant' under sub section ......
2013 (9) TMI 682 - GUJARAT HIGH COURT
Commissioner of Income Tax (TDS) Versus Aditya Marine Ltd.
TDS to be deducted u/s 194I or section 194C of the Income Tax Act - Assessee is a limited company engaged in the business of clearing and forwarding of cargo, shipping agency and other ancillary trading activities – Is the service provided is cargo h ......
2013 (9) TMI 309 - ITAT MUMBAI
INCOME TAX OFFICER & OTHERS. Versus SHREE NAMAN DEVELOPERS LTD & OTHERS
Disallowance of premium paid for acquiring lease - nature of payment - TDS u/s 194I - default u/s 201 - Held that:- A careful reading of the said lease deed transpires that the premium is not paid under a lease but is paid as a price for obtaining th ......
2013 (9) TMI 261 - ITAT MUMBAI
The ITO (TDS) 3 (5), Versus M/s. Wadhwa & Associates Realtors Pvt. Ltd.
TDS u/s 194I premium paid for acquiring lease - nature of payment - TDS u/s 194I - default u/s 201 - Held that:- A careful reading of the said lease deed transpires that the premium is not paid under a lease but is paid as a price for obtaining the ......
2013 (9) TMI 226 - ITAT CHANDIGARH
Assistant Commissioner of Income-tax, Circle - 4 Versus Kiran Infra Engg. Ltd.
Admission of revised return - Wrong contract receipt - Held that:- The Assessing Officer has disregarded this revised return on the sole ground that after processing of return u/s 143(1)(a) of the Act, revision made as such cannot be taken as valid. ......
2013 (9) TMI 158 - ITAT DELHI
Income Tax Officer Versus The Indian News Papers Society
Bar of limitation - order passed u/s 201(1) / 201(1A) - Order passed to give effect to the order of High Court Mumbai - Held that:- High Court of Mumbai quashed the order of TDS Officer, Mumbai leaving the issue open for appropriate competent authori ......
2013 (8) TMI 598 - ITAT MUMBAI
Income Tax Officer-(TDS), (OSD) Versus M/s Navi Mumbai SEZ Pvt. Ltd.
TDS u/s 194I of the Income Tax Act - Lease premium - assessee has capitalized the lease premium in its books of accounts and treated the same as capital expenditure for tax purposes - Assessee in default u/s 201(1) and 201(1A) of the Act for not ded ......
2013 (8) TMI 57 - ITAT DELHI
Hero MotoCorp Ltd. (Formerly known as Hero Honda Motors Ltd.) Versus Addl. Commissioner of Income Tax, New Delhi
Assessment pursuant to DRP order - 43 issues.
Issues decided in favor of assessee:- Addition of freight inward/ import clearing expenses to cost of closing inventory - Addition on account of cost of rejection of semi finished goods and obs ......
2013 (7) TMI 1 - ITAT LUCKNOW
M/s Kribhco Shyam Fertilizers Ltd. Versus Income Tax Officer (TDS)
Transmission charges being part of purchase price of gas - Non deduction of TDS u/s 194C - assessee company, engaged in manufacturing of fertilizers, had purchased natural gas from GAIL same transported to the manufacturing unit of the assessee throu ......
2013 (6) TMI 460 - ITAT MUMBAI
Cinetek Telefilms P. Ltd. Versus ACIT 11(1) Mumbai
Disallowance was made u/s 40(a)(ia) - short deduction of TDS - 194C v/s 194I - Held that:- This issue is no more res integra in view of several orders passed by various benches of the Tribunal holding that short-deduction of tax at source cannot lead ......