2014 (4) TMI 305 - ITAT AHMEDABAD
DCIT, Circle-4, Ahmedabad Versus Ignite Mundra Pvt. Ltd. (Formerly Known as Canvas Communication P. Ltd.)
Deletion of disallowance u/s 40(a)(ia) - employees on deputation Amount paid as reimbursement of manpower costs and professional charges - Liability to deduct TDS Held that:- CIT(A) rightly held that the Mudra is not into the business of supply o ......
2014 (4) TMI 199 - ITAT MUMBAI
STCI Commodities Limited Versus ACIT
TDS u/s 194C - assessee is a wholly owned subsidiary - payment to holding company where holding company was to make available to the appellant staff, infrastructure, administrative support and support services. - Whether, conditions of MOU constitute ......
2014 (4) TMI 113 - ITAT MUMBAI
ASSTT COMMISSIONER OF INCOME TAX Versus M/s SAHARA ONE MEDIA AND ENTERTAINMENT LTD
Deduction of TDS u/s 194J or u/s 194C - Nature of agreement - AO was of the view that the "dubbing expenses/print processing fees" and "production expenses" were in the nature of fees for technical services and royalty respectively, and hence the ......
2014 (4) TMI 107 - ITAT MUMBAI
Asstt. Commissioner of Income Tax Versus M/s. Sanghvi Savla Stock Brokers Ltd.
TDS on V-ST charges Deletion of disallowance u/s 40(a)(ia) Held that:- payment of V-SAT charges covered by decision of Bombay High Court in CIT v/s Kotak Securities Ltd. [2011 (10) TMI 24 - Bombay High Court] - Therefore, there was no requirement ......
2014 (3) TMI 720 - ITAT HYDERABAD
M/s. Gemini Film Circuit, Hyderabad Versus Dy. Commissioner of Income tax
Disallowance u/s 40(a)(ia) of the Act Non-deduction of tax u/s 194J of the Act Whether the expenditure laid out or expended wholly or exclusively for purpose of business so as to allow the expenditure as a deduction - Held that:- The expenditure ......
2014 (2) TMI 1122 - BOMBAY HIGH COURT
SHCIL Services Limited Versus Assistant Commissioner of Income Tax And Another
Waiver of pre-deposit - stay - Partial hearing of appeal before CIT(A) Application for unconditional stay of balance demand of tax rejected Held that:- There was considerable substance in the submissions made by the Petitioner that both the Assis ......
2014 (2) TMI 786 - ITAT AHMEDABAD
M/s. Ace Tours & Information Centre Versus Asstt. Commissioner of Income Tax
Rejection of book result as per section 145(3) of the Act Survey u/s 133A of the Act Held that:- The books of account maintained without proper supporting evidence - Assessee contended that no specific defect has been pointed out by the AO before ......
2014 (2) TMI 686 - ITAT MUMBAI
M/s. Parag Parikh Financial Advisory Services Ltd. Versus ITO -4(2) (1), Mumbai
Disallowance of transaction charges u/s 40(a)(ia) of the Act Held that:- The decision in Techno Shares & Stocks Ltd. v. CIT [2010 (9) TMI 6 - SUPREME COURT OF INDIA] and T.R.F. Ltd. v. CIT [2010 (2) TMI 211 - SUPREME COURT] followed the transacti ......
2014 (2) TMI 312 - ITAT HYDERABAD
M/s. Market Tools Research Pvt. Ltd. Versus Dy. Commissioner of Income-tax
Communication and circuit charges - TDS u/s 194J - Held that:- Relying upon the decision in ASSTT COMMISSIONER OF INCOME TAX Versus HUGHES SOFTWARE SYSTEMS LTD [2013 (5) TMI 557 - ITAT DELHI] - Where payments are made to the service provider for prov ......
2014 (2) TMI 254 - ITAT MUMBAI
IL & FS Investsmart Ltd. Versus Addl. CIT & DCIT
Disallowance of leaseline charges Disallowance for non-deduction of TDS Held that:- The decision in Angel Capital And Debt Market Limited. Versus Assistant Commissioner Of Income-Tax [2008 (5) TMI 294 - ITAT BOMBAY-I] followed Held that:- The f ......
2014 (2) TMI 223 - ITAT JODHPUR
The ACIT. Versus M/s Krishi Upaj Mandi Samiti [Grain]
Violation of provision u/s 194J of the Act Professional fees paid Applicability of Section 194C for payment made to Rajasthan State Agriculture Marketing Board for construction/ repairs/ maintenance of the market yards and missing link roads Le ......
2014 (1) TMI 1485 - ITAT KOLKATA
Assistant Commissioner of Income-tax Versus Ratan Lal Gaggar
Depreciation on books and periodicals - Held that:- The computation of depreciation on books and publications has to be made in accordance with the provisions of the Act using the correct WDV - As the assessee has produced complete and correct WDV, t ......
2014 (1) TMI 1446 - ITAT JODHPUR
The ACIT, Sriganganagar Versus M/s Krishi Upaj Mandi Samiti [Grain]
Applicability of Section 194C of the Act - Violation of provisions of section 194J of the Act Requirement of TDS Payment made for professional services Held that:- The CIT(A) deleted the addition made by the A.O. and held that there was no requ ......
2014 (1) TMI 1287 - ITAT MUMBAI
ACIT Versus Credit Suisse Securities India (P) Ltd.
Disallowance made u/s 40(a)(ia) of the Act TDS not deducted - Lease line, VSAT and transaction charges paid to NSE and BSE Held that:- The decision in Commissioner of Income-tax - 4(3) Versus Kotak Securities Ltd. [2011 (10) TMI 24 - Bombay High ......
2014 (1) TMI 1241 - ITAT DELHI
ASSTT COMMISSIONER OF INCOME TAX Versus M/s DELHI APARTMENTS PVT LTD
Income from sale of land - Income from business or capital gains - Held that:- The sum was received by the assessee on account of sale of small portion of 0.18 Bigas of land, which was earlier sold in the financial year 2000-01 - The entire land was ......