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Income Tax Case Laws - Section: 194J

 

Income Tax


Cases for Section: 194J
 
Showing 21 to 35 of 213 Records
 

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 ......

 
   
 
 
 

 

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