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Income Tax Case Laws - Section: 194J


Income Tax

Cases for Section: 194J

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Showing 1 to 15 of 224 Records

2014 (11) TMI 484 - ITAT MUMBAI

Assistant Commissioner of Income-tax, 11(1), Versus NGC Networks (I) (P.) Ltd.

Channel placement fees u/s 40(a)(ia) disallowed – TDS not deducted u/s 194J – Held that:- The DRP held that the disallowance u/s. 40(a)(ia) on account of short deduction of tax is not warranted - the channel placement fee paid to the cable TV operato ......

2014 (11) TMI 440 - ITAT MUMBAI

Assistant Commissioner of Income-tax (TDS), Range -2(1) Versus Maharashtra State Electricity Distribution Co. Ltd.

TDS u/s 194I or u/s 194J - nature of transmission charges paid for use of transmission lines or other infrastructure - whether in the nature of rent - Held that:- Following the decision in Maharashtra State Electricity Distribution Co. Ltd. Versus De ......

2014 (11) TMI 44 - ITAT HYDERABAD

M/s. AMD Research & Development Center India Private Limited Versus Dy. Commissioner of Income-tax, Circle 1(2), Hyderabad

TDS u/s 195 - Nature of amount paid to parent company abroad on account of software expenses and engineering expenses - reimbursement of expenses or not - Whether the assessee company can be treated as an assessee in default u/s 201(1) - AO observed ......

2014 (11) TMI 10 - ITAT HYDERABAD

M/s. Bharati Airtel Limited Versus Dy. Commissioner of Income-tax,

Amount paid covered u/s 194J or not - Compliance of TDS provisions - Business of rendering various telecommunication services including landline and internet services - Whether the payment made by the assessee company to M/s. Records and Data Warehou ......

2014 (11) TMI 8 - ITAT MUMBAI

Income Tax Officer Versus M/s. Pratibhuti Viniyog Ltd.

Non deduction of TDS - VSAT charges and transaction charges paid to stock exchange disallowed u/s 40(a)(ia) - Whether the charges were composite charges for professional and technical services rendered by the stock exchange to its members and the ass ......

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 ......


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 ......


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 ......


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


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 ......



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