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Showing 81 to 100 of 1885 Records Search Text: tds applicable travelling expenses |
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2014 (1) TMI 1685 - ITAT AMRITSAR Nature of donations received - whether donation received were corpus donations ? - whether the assessee had dual status, one being his Professional Status as a Religious Preacher/Katha Vachak and other as a Caretaker/Mukh Sewadar of Dera Sant Amir Singh Ji a Taksal under the aegis of Guru Gobind Singh Ji? - CIT(A) treating the Voluntary Contributions made by the general public/devotees to Dera Sant Amir Singh as Professional Income of the assessee - registration u/s 12AA not taken - Held that:- ... ... ...
2012 (11) TMI 385 - ITAT BANGALORE TDS u/s 194J - Fees for technical services – Whether payment of transmission charges by company engaged in supplying electricity is liable to TDS u/s 194J - The assessee was granted license for distribution and retail supply of power by KERC – AO argued that the payments of transmission charges and SLDC charges, were payments for technical services rendered - Held that:- Following the decision in case of Jaipur Vidyut Vitran Nigam Limited. (2009 (4) TMI 489 - ITAT JAIPUR-A) that the applicabilit... ... ...
2012 (5) TMI 232 - ITAT, Jodhpur Disallowance u/s 40(a)(ia) - TDS u/s 194C - C & F agents services - reimbursement of expenses - services procured from others to fulfil his own contract - It was submitted that many of the payments made by C and F agents are even not liable to TDS at all which include certain Government payments and on foreign companies directly on which no TDS is deductible - Held that: learned CIT(A) was justified in holding that on certain payments the provisions of ss. 194C and 195 were not applicable and, t... ... ...
2009 (11) TMI 990 - ITAT AHMEDABAD The Tribunal partly allowed the appeals, directing the AO to recompute and reconsider specific issues. The decisions were based on precedents and detailed analysis of relevant provisions and judicial interpretations. Key outcomes included setting aside the order to re-decide deduction under section 80HHC, computing market value of electricity at Rs. 4.9 per unit, dismissing deduction under section 80HHC due to provisions of section 80IA(9), allowing MAT credit before charging interest under section 234B, reducing disallowed expenses, and adding provision for deferred tax to book profit for MAT computation under section 115JB.
2023 (6) TMI 1118 - ITAT BANGALORE Capitalisation of Salaries and Wages - HELD THAT:- As respectfully following the above judgment in assessee s own case for the AY 2015-16 [ 2022 (5) TMI 1560 - ITAT BANGALORE] in which the expenses incurred by the assessee have been held that these expenses are revenue in nature, the question of allowability of depreciation or the question of allowing it u/s 35(1)(iv) as Scientific research expenses shall become academic and we are not adjudicating them . Accordingly we partly allow the ground r... ... ...
2015 (11) TMI 1858 - ITAT MUMBAI Claim of amortization of premium paid on purchases of investment - HELD THAT:- In assessee s own case for the assessment year 2003-04 [ 2010 (10) TMI 764 - ITAT, MUMBAI] wherein the issue with regard to amortization of premium paid on purchases of investments was allowed in favour of assessee. Amortization of pre-operative expenses - HELD THAT:- As per assessee s own case for the assessment year 2003-04 [ 2010 (10) TMI 764 - ITAT, MUMBAI] we confirm the action of the CIT(A) for allowing assessee... ... ...
2015 (8) TMI 980 - ITAT BANGALORE Transfer pricing adjustment - selection on comparable - Held that:- Respectfully following the decision of Trilogy E-Business Software India P. Ltd. (2013 (1) TMI 672 - ITAT BANGALORE), we hold that the following companies should be excluded from the list of comparable companies, i.e. Flextronics Software Systems Ltd.,iGate Global Solutions Ltd., Mindtree Ltd., Persistent Systems Ltd., Sasken Communication Technologies Ltd. (Seg.), Infosys Technologies Ltd., Tata Elxsi Ltd., KALS Information Sys... ... ...
2015 (1) TMI 919 - ITAT PANAJI TDS u/s 194C - Non deduction of tds on payment of demurrages to parties in India - additions made u/s 40(a)(ia) r.w.s sec. 194C deleted by CIT(A) - Held that:- Assessee has issued cheque bearing no. 46101 dt. 16.5.2008 for total amount of Rs. 2,05,660/- which according to the Assessee includes the sum of Rs. 1,25,272/- relating to the air freight cartage. We noted that from the covering of the bill that the bill is issued by Jet Air Freighters and not by the C The ld. AR could also not adduce an... ... ...
2014 (3) TMI 571 - ITAT COCHIN Disallowance of purchase amount - Genuineness of the suppliers was not proved - Claim of receipt of goods by the assessee was not proved – Held that:- The CIT(A) was satisfied with the genuineness of the suppliers on the basis of various documents furnished by the assessee and accordingly deleted the disallowance – the CIT(A) has not examined the second reason at all viz., the claim of receipt of goods by the assessee – thus, the action of the CIT(A) is not correct - CIT(A) should have considere... ... ...
2013 (12) TMI 1539 - ITAT BANGLORE Claim of the assessee for relief u/s. 10A/10AA - Held that:- Set aside the order of the AO in this regard and remand the issue to the AO for fresh consideration in the light of the evidence filed by the assessee and in the light of the ultimate outcome of the assessee's claim for deduction u/s. 10A/10AA of the Act. The assessee will be at liberty to file additional evidence to substantiate its case Credit for tax deduction at source - Held that:- The issue should be examined afresh by the AG in ... ... ...
2012 (8) TMI 1038 - ITAT BANGLORE TDS u/s 194J - non deduction of tax at source in respect of transmission charges, State Load Dispatching Centre (“SLDC”) charges - Held that:- Respectfully following the decision of the Tribunal in the case of Bangalore Electric Supply Company Ltd. [2012 (11) TMI 385 - ITAT BANGALORE], we uphold the order of the CIT(A) so far as it relates to transmission charges and reverse the order of the CIT(A) with reference to SLDC charges. The issues regarding levy of interest, the question whether (SLDC)... ... ...
2009 (4) TMI 944 - ITAT JAIPUR Liability to deduct tax u/s 194J or 194C - Payment of wheeling charges (transmission charges) and State Load Dispatch Centre Charges (SLDC charges) as fees for technical services - liability of interest u/s 201(1A) and tax u/s 201(1) - The Jaipur Vidhyut Vitran Nigam Ltd., the assessee (JVVNL) is a company incorporated under the Companies Act, 1956 - 100 per cent Government company in consonance with a mandate prescribed under the Rajasthan Power Sector Reforms Act, 1999. What is the nature of p... ... ...
2009 (4) TMI 489 - ITAT JAIPUR-A Disallowance u/s 36(1)(va) - TDS u/s 194J - Disallowance u/s 40(a)(ia) - Interest u/s 234B - there is no dispute in the present case that the employees' contribution to PF and ESI was paid before the due date of filing of return under s. 139(1) though after the statutory dates specified in the respective Acts - this Bench in assessee's own case dt. 30th Sept., 2008, the application under s. 254(2) is pending for disposal - This ground is allowed Regarding TDS u/s 194J - Fees for technical servic... ... ...
2024 (9) TMI 266 - ITAT RAJKOT Disallowance u/s 40(a)(ia) - non-deduction of TDS on ocean freight charges - HELD THAT:- In any case, action or inaction of any person cannot determine the correct position of law. In the present case, the position is clear from the above CBDT s Circular that neither section 194C nor is section 195 of the Act applicable to the payments made to the non-resident shippers or their Indian agents and it is needless to mention that Board Circulars are binding on the Income Tax Authorities. In view of ... ... ...
2024 (5) TMI 954 - ITAT DELHI TDS u/s 195 - Disallowance u/s 40(a)(i) - non-deduction of tax at source on shipment clearing and forwarding charges - advise v/s consultancy service - AO was of the view that the services so rendered to the assessee by the persons hired by it fell under the category of consulting services and payments made to the parties, are liable for deducting tax at source - CIT(A) deleted addition since the income could not be described as deemed to accrue or arising in India hence, taxability of such amou... ... ...
2024 (1) TMI 846 - ITAT CHENNAI TDS u/s 195 - payments made to non-residents w/o deducting TDS - disallowance u/s. 40(a)(i) - Assessee simply claimed that payment made to non-residents is not fees for technical services and provisions of section 195 is not applicable - HELD THAT:- We are of the considered view that payments made by the assessee to non-residents for rendering installation and testing services fall under the provisions of section 9(1)(vii)(b) of the Act and thus, not liable to tax in India. Since, income of non-... ... ...
2021 (9) TMI 1164 - ITAT AHMEDABAD TP Adjustment - upward adjustment made on account of international transaction with AE s by treating it (the assessee) as a tested party - HELD THAT:- As t in the identical set of facts circumstances, the ITAT Delhi Bench, in the own case of the assessee, in the AY 2008-09 being [ 2016 (5) TMI 157 - ITAT DELHI ] has held that AE s should be accepted as tested party being the least complex for comparability analysis of international transaction with the assessee. We restore the issue to the file ... ... ...
2021 (7) TMI 729 - ITAT AHMEDABAD Addition u/s 2(22)(e) - HELD THAT:- Apart from that the judgment passed in the case of CIT vs. Daisy Packers Pvt. Ltd. [ 2015 (7) TMI 253 - GUJARAT HIGH COURT] while deciding the issue in favour of the assessee the Hon ble Court has been pleased to hold that the provision of Section 2(22)(e) of the Act is applicable for the loan and advance transaction between a company and a registered shareholder and not beneficial shareholder. Thus, relying upon the ratio laid down in all the judgments discus... ... ...
2021 (2) TMI 321 - ITAT BANGALORE Validity of Orders passed u/s 201(1) and 201(1A) - period of limitation - retrospective applicability of the provisions - TDS u/s 192 - non deduction of TDS on Cash medical benefit to employees - treating the assessee as, assessee in default - time limit for issue of notice u/s 201 - HELD THAT:- Applying principles laid down by Hon ble Supreme Court in number of cases and TATA TELESERVICES VERSUS UNION OF INDIA 1 [ 2016 (2) TMI 414 - GUJARAT HIGH COURT] and SODEXO SVC INDIA PVT. LTD. [ 2018 (4) ... ... ...
2021 (2) TMI 265 - ITAT DELHI Income accrued in India - Reimbursement of expenses as not income - assessee submitted that the reimbursement of expenses is not income - As argued sums from India are purely reimbursement of expenses towards activities performed by the appellant for group entities in India and hence, cannot be regarded as income taxable under the Act as well as the Double Taxation Avoidance Agreement between India and United Kingdom ( DTAA ) - non-applicability of section 44DA - alternative ground according to ... ... ...
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