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Income Tax Case Laws - Section: 194J

 

Income Tax

Cases for Section: 194J

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Showing 21 to 35 of 225 Records
 

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 ......

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 ......

 
   
 
 
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