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Income Tax Case Laws - Section: 194J

 

Income Tax

Cases for Section: 194J
 
Showing 21 to 35 of 219 Records
 

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 ......

2014 (6) TMI 366 - ITAT MUMBAI

ACIT 10(1), Mumbai Versus M/s. ING Investment Management (India) Pvt. Ltd.

Deletion disallowance u/s 14A of the Act – Held that:- The AO had made disallowance u/s. 14A of the Act r. w. Rule 8D(2)(iii) - But, he did not consider the fact that out of the investments made by the assessee most of the investments were of the cat ......

2014 (6) TMI 41 - ITAT PUNE

ACIT Circle-1, Sangli Versus M/s. BG. Chitale

Inclusion of interest income in book profits – Computation of salary of partners – Allowability of deduction u/s 40(b) of the Act – Interest income not within the ambit of section 28 of the Act – Held that:- Following M/s. BG. Chitale Versus DCIT, Ci ......

2014 (5) TMI 814 - ITAT MUMBAI

DCIT 4(3), Mumbai Versus M/s. Kotak Investment Advisors Ltd.

Disallowance of VSAT charges – Transaction charges paid to stock exchange u/s 40(a)(ia) of the Act – Failure to deduct TDS on composite charges paid for professional and technical service - Held that:- Following CIT vs. Angel Capital & Debit Market L ......

2014 (5) TMI 810 - ITAT JODHPUR

The DCIT, (TDS) Jodhpur Versus Oil India Limited,

Cancellation of penalty u/s 271C of the Act – Payment made for services rendered - Liability to deduct TDS u/s 194J of the Act on rent paid for hiring crane – Held that:- Following M/s Oil India Limited Versus Dy. CIT. (TDS), Jodhpur [2013 (11) TMI 1 ......

2014 (5) TMI 780 - BOMBAY HIGH COURT

M/s. Asit C. Mehta Investment Intermediates Ltd. Versus The Deputy Commissioner of Income Tax And Others

Validity of notice u/s 148 of the Act – Bar of limitation – Mere change of opinion - TDS not deducted – Wrong claim of deduction of STT – Held that:- Neither the notice issued u/s 148 nor the reasons furnished contained any allegation that the escape ......

2014 (5) TMI 671 - ALLAHABAD HIGH COURT

Commissioner of Income Tax, Bareilly Versus Kisan Sahkari Chini Mill Ltd.

Disallowance u/s 40(a)(ia) of the Act – Failure to deduct TDS - Interpretation of the term fee for professional and fee for technical services u/s 194J of the Act – Held that:- Both the CIT(A) as well as the Tribunal have completely failed to even re ......

2014 (5) TMI 584 - BOMBAY HIGH COURT

The Income Tax Commissioner Mumbai City-4 Versus Angel Capital & Debit Market Ltd.

Allowability of deduction – VSAT and Lease line charges paid to stock exchange – Failure to deduct TDS – Technical services u/s 194J r.w. Explanation 2 to 9(1)(vii) of the Act – Held that:- Tribunal was of the view that VSAT and Lease Line charges pa ......

2014 (5) TMI 510 - ITAT MUMBAI

ITO. (TDS) -1(3), Mumbai Versus Bharat Sanchar Nigam Ltd.

TDS u/s 194C or 194J - comprehensive maintenance contracts for its various equipments, installations, viz. Air Conditioners, Lifts, Vehicles and Engine alternator services - Failure to deduct TDS – Held that:- the work of a cobbler, a carpenter, bar ......

2014 (5) TMI 282 - BOMBAY HIGH COURT

Commissioner of Income Tax-4, Mumbai Versus M/s. Kisan Ratilal Choksey Share & Securities Pvt. Ltd.

Transaction charges paid to the stock exchanges - fees for technical services - TDS u/s 194J - Prior decision of Court not put into light – Issues already rejected - Held that:- The decision in Kisan Ratilal Choksey Share & Securities Pvt. Ltd. [201 ......

2014 (5) TMI 192 - BOMBAY HIGH COURT

The Commissioner of Income Tax-4, Mumbai Versus M/s. Kisan Ratilal Chokesy Shares and Securities Pvt. Ltd.

Transaction charges paid to the stock exchanges - fees for technical services - TDS u/s 194J - Held that:- transaction charges paid by the assessee to the stock exchange constitute fees for technical services covered u/s 194J of the Act – thus, the ......

2014 (4) TMI 775 - ITAT DELHI

ASSTT COMMISSIONER OF INCOME TAX Versus MOTOROLA INC USA

Contravention of section 201/201(1A) of the Act – Short deduction of TDS u/s 194J of the act – Payment of professional fees – Held that:- FAA was of the view that the arrear has accrued since the assessee has inadvertently deducted and deposited the ......

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 ......

 
   
 
 
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