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 [ ......
2014 (6) TMI 638 - ITAT MUMBAI
National Health & Education Society (PD. Hinduja Hospital & Medical Research Centre) Versus Income Tax Officer
Stay application – Applicability of seciton 194J or section 192 of the Act - Payment made by hospital/trust to the Doctors – Held that:- Prima facie the assessee has brought out a good argueable case on the point that the provisions of section 192 ar ......
2014 (6) TMI 608 - ITAT HYDERABAD
DEPUTY COMMISSIONER OF INCOME TAX Versus M/s QUALITY CARE INDIA LTD
Payments made to professional Doctors – Professional payments or not - Employer-employee relationship - TDS deducted u/s 194-J of the Act – Assessee in default u/s 201(1) and 201(1A) of the Act - Held that:- following Deputy Commissioner of Income-ta ......
2014 (6) TMI 573 - ITAT DELHI
DEPUTY COMMISSIONER OF INCOME TAX Versus SERGI TRANSFORMER EXPLOSION PREVENTION PVT LTD
Disallowance u/s 40(a)(ia) of the Act - Payment of management fee – TDS not deducted – Held that:- The net amount is required to be grossed up for the purpose of deduction of tax at source- the assessee made deduction of tax at source @ 10% of the ......
2014 (6) TMI 542 - PUNJAB & HARYANA HIGH COURT
Commissioner of Income Tax (TDS) Versus Dakshin Haryana Bijli Vitran Nigam Limited
Interpretation of Explanation 2 to section 9(1)(vii) of the Act – Scope of the term technical service - Liability to deduct TDS u/s 194J of the Act – Payment made for transmission/wheeling of SLDC – Liability to pay interest u/s 201(1A) of the Act - ......
2014 (6) TMI 526 - ITAT HYDERABAD
ACIT, Cir-15(2), Hyderabad Versus M/s. Yashoda Super Speciality. Hospital, 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 Deputy Commissioner of Income-tax Versus Yashoda Super Speciality Hospital [2010 (6) TMI ......
2014 (6) TMI 410 - ITAT COCHIN
M/s. Kerala Vision Ltd Versus Assistant Commissioner of Income-tax
Disallowance u/s 40(a)(ia) of the Act – TDS on Pay channel charges as royalty payment - Failure to deduct TDS u/s 194J of the Act – Held that:- assessee cannot be held to be liable to deduct tax at source relying on the subsequent amendments made in ......