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Income Tax Case Laws - Section: 194J

 

Income Tax

Cases for Section: 194J
 
Showing 1 to 15 of 219 Records
 

2014 (10) TMI 738 - ITAT JODHPUR

ACIT, Circle-1, Udaipur Versus M/s. Chetak Enterprises Ltd.

Non-deduction of TDS on consultancy charges – Disallowance u/s 40(a)(ia) – Whether the payment is purely for consultancy & not reimbursement of the expenses – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been ......

2014 (10) TMI 737 - ITAT HYDERABAD

Conexant Systems (P.) Ltd. Versus Income-tax Officer, Ward-1(2), Hyderabad

Addition of rental income – Held that:- The lease deed dated June 2, 2003 between the assessee- company and Vanenburg IT Park was amended by an addendum with effect from September, 22,2004 to include lease of additional premises (building D 4th flo ......

2014 (10) TMI 541 - BOMBAY HIGH COURT

Idea Cellular Ltd. Versus The Union of India And Others

Stay application - Validity of order u/s 201(1) r..w section 201(1A) – Non-compliance of section 194J and 194H - Assessee is a licensed telecom operator and provides cellular services to 22 telecom circles across India - Whether the payment of roamin ......

2014 (10) TMI 499 - ITAT MUMBAI

ACIT (TDS) 3(2), Mumbai Versus Jet Lite (India) Ltd.

Cargo handling charges to be taxed u/s 194J @ 5% or u/s 194 @ 2% - Held that:- Following the decision in Glaxo Smithkline Consumer Healthcare Ltd. Versus Income-tax Officer, Ward 49(3), New Delhi [2006 (10) TMI 259 - ITAT DELHI] – the services are al ......

2014 (10) TMI 289 - ITAT DELHI

DCIT, Circle 11 (1), New Delhi Versus M/s. Indian Sugar Exim Corporation Ltd.

Invocation of section 14A r.w Rule 8D – Held that:- The assessee has made investment to the tune of ₹ 2,18,16,75,912/-. It is claimed that ₹ 2,16,09,61,251/- was received from redemption of investments - The assessee’s claim that investme ......

2014 (10) TMI 183 - MADRAS HIGH COURT

SP. Alaguvel Versus The Deputy CIT Media Circle-I, Chennai

Grant of satellite rights - Nature of transaction is sale or liable for TDS deduction u/s 194J or 194C – Disallowance of expenses u/s 40(a)(ia) – Payment made amounts to royalty or not - Business of Media and dealing in Movie/ Film Satellite Rights b ......

2014 (8) TMI 678 - ANDHRA PRADESH HIGH COURT

Commissioner of Income-tax (TDS) Versus Yashoda Super Speciality Hospital

Doctors to be treated as employees or not – Application of section 192 - Whether the doctors are employees of the assessee or not, if so, payment made to the doctors are treated to be salaries so as to attract the provisions of section 192 of the Inc ......

2014 (8) TMI 418 - GUJARAT HIGH COURT

Sumit Devendra Rajani Versus Assistant Commissioner of Income Tax -OSD & 1

TDS not credited by Department - Whether in case the deductor had deducted the TDS and for the same Form no.16A has been issued by deductor, the credit of the same can be denied to the assessee and deductee solely on the ground that credit does not a ......

2014 (7) TMI 809 - ALLAHABAD HIGH COURT

Commissioner of Income Tax, Bareilly Versus Sarjoo Sahkari Chini Mill Limited

Subscription made to U.P. Co-operative Cane Federation u/s 40(a)(ia) – Failure to deduct TDS u/s 194J – Held that:- The appropriate course of action would be to restore the proceedings back to the CIT(A) for a fresh evaluation - it is not necessary f ......

2014 (7) TMI 588 - ITAT PUNE

BHARAT FORGE LTD Versus ADDL COMMISSIONER OF INCOME TAX

Enhancement of disallowance u/s 14A of the Act – Held that:- The phraseology of section 14A(2) of the Act lends credence to the proposition that the empowerment of the AO to invoke rule 8D of the Rules, is subject to fulfillment of the condition that ......

2014 (7) TMI 339 - ITAT HYDERABAD

The Asst. CIT Circle-15(2), Hyderabad Versus M/s. Usha Mullapudi Cardiac Centre, Hyderabad

TDS on payment made to Doctors - TDS u/s 192 or 194J - Relationship of employer and employee - Assessee in default u/s 201 and 201(1A) of the Act – Held that:- A fixed monthly amount was paid by the assessee as remuneration and it is no way concerned ......

2014 (7) TMI 259 - ITAT KOLKATA

LILUAH CO-OP BANK LTD Versus ADDL COMMISSIONER OF INCOME TAX AND ASSTT COMMISSIONER OF INCOME TAX

Amount debited to P&L A/c as overdue interest reserve – Held that:- The assesee had rightly contended that the assessee followed the regular system of accounting - the assessee has made the provision following the RBI guidelines - the assessee referr ......

2014 (7) TMI 134 - ITAT MUMBAI

Dr. Francis P. Candes Leo Villa Versus Income tax officer

Imposition of penalty u/s 271(1)(c) of the Act – Royalty and rent paid u/s 40(a)(ia) of the Act – Held that:- The Assessee has paid a sum to Court Receiver as per direction of the High Court for calling bids from the partners for the purpose of fixin ......

2014 (7) TMI 85 - ITAT HYDERABAD

M/s PRITHVI INFORMATION SOLUTIONS LTD Versus INCOME TAX OFFICER

Non application of mind by revenue before filing an appeal before ITAT - TDS on expenditure booked towards software development - TDS u/s 194C or u/s 194J - whether in the nature of payments towards technical services/fees - Levy of tax and interest ......

2014 (6) TMI 778 - ITAT HYDERABAD

M/s Ravindranath GE Medical Associates Pvt. Ltd. Versus Dy. Commissioner of Income-tax, Circle – 15(2), Hyderabad

TDS deducted u/s 194J instead u/s 192 of the Act – Doctors treated as consultants – Assessee in default u/s 201(1) and 201(1A) of the Act - Held that:- Following ACIT, Cir-15(2), Hyderabad Versus M/s. Yashoda Super Speciality. Hospital, Hyderabad [ ......

 
   
 
 
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