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Income Tax Case Laws - Section: 194J


Income Tax

Cases for Section: 194J
Showing 1 to 15 of 187 Records

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


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


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 ......

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