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Income Tax Case Laws - Section: 194J


Income Tax

Cases for Section: 194J
Showing 21 to 35 of 188 Records

2014 (1) TMI 283 - ITAT MUMBAI

Income Tax Officer, Mumbai Versus Klassic Studio & Films Pvt. Ltd.

Deletion of disallowance u/s 40(a)(ia) of the Act - Applicability of section 194J of the Act - Held that:- The assessees contention, even as observed by the Bench during hearing, that no tax could possibly be deducted at source by it as the paymen ......


Manish Bansal Versus Assistant Commissioner of Income Tax

Writ petition against Notice u/s 194C and 148 - TDS on transportation charges and service charges, and on royalty under Sections 194C and 194J - alternative remedy - Held that:- When a notice under Section 148 of the Income Tax Act is issued, the pro ......

2013 (12) TMI 1109 - ITAT BANGALORE


Levy of interest u/s 201(1A) – Held that:- Following Solar Automobiles India (P) Ltd v. Deputy Commissioner of Income-tax [2011 (9) TMI 637 - KARNATAKA HIGH COURT] - The interest is payable for the period it is not paid after deduction - The principa ......

2013 (12) TMI 1059 - ITAT MUMBAI

JK Investors (Bombay) Ltd. Versus ACIT (OSD), Circle 2(2) And Others

Disallowance u/s 14A – Dividend and interest on mutual funds - Held that:- The Assessing Officer must record that he is not satisfied with the correctness of the claim of the assessee in respect of such expenditure - While rejecting the claim of the ......

2013 (12) TMI 865 - ITAT MUMBAI

The Asstt. Commissioner of Income-tax Versus M/s. Rishti Stock and Shares Pvt. Ltd.

Deletion on account of bad debts – AO restricted the brokerage passing through profit and loss account – Held that:- Following CIT Vs. D.B. (India) Securities [2009 (7) TMI 894 - DELHI HIGH COURT] – the unrecovered amount by the share broker on behal ......

2013 (12) TMI 769 - ITAT MUMBAI

ACIT 15(2), Mumbai Versus M/s Justin P. Ponmany,

Tax not deducted at source on prefessional fees paid - Held that:- The assessee himself is a painter and selling his own paintings and art works - The assessee can be considered to be in a "vocation" - This aspect has neither been considered by the A ......

2013 (12) TMI 526 - ITAT MUMBAI

M/s. Pasupati Capital Services (P) Ltd. Versus The ACIT

Disallowance u/s. 40(a)(ia) – Leaseline and transaction charges - Held that:- Following DCIT Vs Sonal Shares & Stock Brokers (P) Ltd [2010 (2) TMI 910 - ITAT, Mumbai] - The stock exchange do not provide any technical services by installing VSAT net ......

2013 (12) TMI 294 - ITAT BANGALORE

Deputy Commissioner of Income-tax Versus Ray + Keshavan Design Associates P. Ltd.

Bad debts written off – Held that:- Prior to April 1, 1989, the assessee had to establish the debts have become bad and cannot be recovered in any case but after amendment to section 36(1)(vii) – The word “establish” has been deleted - Following T. ......

2013 (11) TMI 1263 - ITAT PUNE

Bharat Forge Ltd. Versus Addl. Commissioner of Income Tax

Tax Deducted at Source - Sitting Fees paid to directors u/s 194J of Income Tax Act, 1961 - Held that:- The provisions of section 194J(1)(ba) speaks of any remuneration or fees or commission by whatever name called other than those on which tax is de ......

2013 (11) TMI 1237 - ITAT JODHPUR

M/s Oil India Limited Versus Dy. CIT. (TDS), Jodhpur

TDS u/s 194C or 194J - assessee engaged the contractors having the expertise in the respective fields - nature of contract - simple works contract or technical services contract - Held that:- Assessing Officer was not justified in treating the cont ......

2013 (11) TMI 926 - ITAT JODHPUR

ACIT [TDS]Udaipur Versus Chambal Fertilizers & Chemicals Ltd.

Assessee in default u/s 201 - TDS u/s 194C or 194J - Assessee deducted Tax u/s 194C - Technical service - Default u/s 201(1) - Onus to prove - Held that:- The assessee company needs gas as feed-stock [i.e. the raw material] for manufacturing the che ......

2013 (11) TMI 681 - ITAT HYDERABAD

M/s. Karvy Computer-Share Pvt. Ltd. Versus The Asst. CIT Circle-2 (1) Hyderabad

Rectification of order u/s 254 [2013 (6) TMI 352 - ITAT Hyderabad] - Deduction of TDS u/s 194J of the Income tax Act - Payment to NSDL/CDSL is in the nature of professional services, the provisions of sec. 194J are attracted and tax was deductible at ......

2013 (11) TMI 571 - ITAT JAIPUR


Genuineness of expenditure – Allowability of expenditure - Whether expenditure claimed by the assessee is exclusively for the business purposes and is reasonable - Held that:- AO has not doubted that said amount of Rs. 75,99,364/- was paid to Asipac ......

2013 (11) TMI 371 - ITAT AHMEDABAD

Gujarat Fluorochemicals Limited Versus Vs ACIT (TDS) Circle, Baroda and ITO (TDS) Versus Vs Gujarat Fluorochemicals Limited

Whether the payment of “discount” and “rebate” was subject to deduction of TDS – There was “agency agreement” and the “agreement for the appointment of consignment stockist” - In addition to the commission the company at it’s discretion allow an annu ......

2013 (11) TMI 359 - ITAT MUMBAI


Disallowance u/s 37 - Fines and penalties - Hed that:- Revenue has not specified any specific violation of any provision of law, so that it is difficult to understand the basis of its case. Clearly, the various defaults or deficiencies, which stand t ......



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