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 ......
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 ......