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Showing 61 to 80 of 1908 Records Search Text: tds delivery order charges |
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2013 (6) TMI 532 - ITAT MUMBAI Claim under section 10A rejected - Held that:- Respectfully following the principles laid down in CIT v. EHPT India P. Ltd. [2011 (12) TMI 49 - DELHI HIGH COURT] no need to disturb the method of apportionment of expenditure and turnover which were accepted by the AO in the earlier years. The assessee is eligible for deduction u/s 10A and the reason for disallowing entire claim cannot be accepted. Even the DRP was not correct in rejecting the assessee objection stating that the issue is pending b... ... ...
2025 (4) TMI 469 - ITAT MUMBAI SC ruled in favor of appellant, deleting transfer pricing adjustments totaling INR 202,061,842. The tribunal found technical know-how fees justified, rejected alternative disallowances under Section 37, and directed reassessment of TDS credits and interest calculations. Most transfer pricing and tax-related claims were dismissed, providing substantial relief to the appellant.
2024 (6) TMI 2 - GAUHATI HIGH COURT Transfer of right of use goods - Interpretation of Article 366 (29A) of the Constitution - Applicability of Section 65 (105) (zzzzj) of the Finance Act, 1994 - Whether the contracts dated 08.06.2009 and 04.07.2012 are transactions for transfer of right to use the goods. Whether the transactions in relation to the hiring of two numbers of launch vehicles in connection with construction Bridge Project across the river Brahmaputra, on the basis of the contract agreements would come within the ambit... ... ...
2020 (6) TMI 174 - ITAT CUTTACK TDS u/s 194H - assessee-in-default on non-deduction of tax at source on discount allowed to the prepaid distributors on distribution of right to prepaid service - HELD THAT:- As relying on BHARTI AIRTEL LTD. AND OTHERS [ 2014 (12) TMI 642 - KARNATAKA HIGH COURT ] assessee is not required to deduct tax under section 194H of the Act on the prepaid SIM Cards and hence, the assessee is not in default as per provisions of section 201(1) of the Act. Assessee-in-default for non-deduction of tax at sour... ... ...
2017 (10) TMI 380 - ITAT HYDERABAD TDS u/s 194H - “cash discount” allowed to the distributor to be treated as “commission” paid/allowed by the assessee-deductor to the distributors - non deduction of tds - A.O. was of the opinion that there exists ‘principal to agent relationship’ - Proceedings u/s 201(1) as well as levy of interest u/s 201(1A) - deductibility of TDS for post-paid and non-deductibility of TDS for pre-paid services - Held that:- While giving a finding in the case on hand we have also carefully gone through the dis... ... ...
2016 (3) TMI 1209 - ITAT BANGALORE Determination of arm’s length interest rate - Held that:- This issue is similar to the issue raised in earlier year, wherein the DRP has directed the AO to adopt the interest rates of the loanee country and to search in the ‘Loan connector’ data base which was not done by the AO/TPO. Thus we direct the TPO to follow accordingly in this year also and examine the ALP on similar lines. Deduction claimed u/s. 35D - Held that:- We direct the AO to examine the above and allow relief as in earlier year... ... ...
2015 (11) TMI 275 - ITAT CHENNAI Transfer pricing adjustment - Held that:- Transfer pricing study made by the TPO is far away from reality. If the erroneous presumptions of the TPO are excluded, we find that the price disclosed by the assessee is comparable and compatible to ALP and no adjustment is called for in the present case. Since the facts in assessment year 2007-2008 are identical, we are inclined to confirm the order of the Commissioner of Income Tax (Appeals) on this issue by placing reliance on the above order of the... ... ...
2015 (9) TMI 1358 - ITAT KOLKATA Roaming charges paid to other telecom operators - whether liable for deduction of tax at source? - Held that:- From the statement recorded from technical experts pursuant to the directions of the Supreme Court in CIT vs Bharti Cellular Ltd (2010 (8) TMI 332 - Supreme Court of India ) which has been heavily relied upon by the Learned CITA, we find that human intervention is required only for installation / setting up / repairing / servicing / maintenance / capacity augmentation of the network. Bu... ... ...
2015 (5) TMI 155 - ITAT MUMBAI TDS u/s 194H - Payment made to TSPs commission or brokerage - non deduction of tds - whether there is a principal and agent relationship between the assessee company and TSPs? - CIT(A) allowed relief to assessee - Held that:- The TSPs are agents of the assessee company who are allowed to collect necessary charges, from its clients, for collecting samples and delivery test report. The arrangement has been made by the assessee to expand its business throughout the country The sharing of testing ch... ... ...
2024 (5) TMI 1520 - CESTAT CHENNAI (LB) Levy of service tax - Business Auxiliary Services (BAS) - incentives/discounts received by the appellant from airlines and shipping lines - inclusion of reimbursements received under Custom House Agent (CHA) services in the taxable value - liability to pay service tax under Goods Transport Agency (GTA) services - invocation of extended period of limitation - suppression of facts or not - demands based on the profit and loss statement are sustainable or not - Difference of opinion between two par... ... ...
2021 (3) TMI 258 - ITAT BANGALORE TDS u/s 194IA - refundable security deposit paid to the land owners - non deduction of TDS - proceedings under section 201(1) and 201(1A) - Transfer u/s 2(47) - Contention of the learned Authorised Representative is that there is no applicability of Section 194-IA of the Act since there was no transfer in terms of Section 2(47)(v) of the Act in relation to the JDA cum General Power of Attorney dt.3.6.2013 - HELD THAT:- As carefully gone through the various clauses of JDA cum General Power of Att... ... ...
2018 (12) TMI 182 - ITAT AHMEDABAD TDS u/s 195 - payments made to non-residents - tds liability - PE in India - income accrued in India - Held that:- It is noticed that the assessee company has been regularly exporting its products with the help of overseas dealers. It is undisputed fact that the commission were paid to such non-resident agents in respect of all the services rendered by them related to the export made by the assessee outside India. There was no permanent establishment / office of these agents or any infrastructur... ... ...
2017 (9) TMI 1832 - ITAT PUNE Disallowance out of aircraft expenses - 50% of the expenses were disallowed out of aircraft expenses for using the same for non-business purposes - HELD THAT:- AR for the assessee fairly pointed out that the issue is decided against the assessee by the Tribunal in earlier years starting from assessment yeaRs. 1995-96 to 1998-99. The Tribunal in assessment year 1998- 99 in [ 2011 (8) TMI 1220 - ITAT PUNE] had upheld the disallowance at 15%. It is an admitted position that the issue is identical a... ... ...
2016 (11) TMI 1544 - ITAT AHMEDABAD Disallowance of loss claimed at assessee’s behest on account of change in the method of valuation of closing stock of SIM cards -issue arises between the parties qua closing stock valuation of assessee’s SIM cards as on 31.03.2009 - Held that:- It successfully proved before the DRP to have changed its practice from that of separately charging for SIM cards in earlier assessment years to not asking the customers in question for making separate payment thereof in the impugned assessment year. It h... ... ...
2011 (4) TMI 1235 - CHHATTISGARH HIGH COURT Whether purchase of tendu leaves by the appellants, who are registered exporters of tendu leaves in the State of Chhattisgarh, is inter-State or intra-State sale? Held that:- We are in entire agreement with the reasonings of the learned single judges in holding the sale transaction of tendu leaves as intra-State sale, and not inter-State sale. We find no substance in this batch of writ appeals, the same deserve to be and are, accordingly, dismissed... ... ...
2008 (5) TMI 681 - ITAT, BANGALORE The Tribunal upheld the CIT(A)'s decisions in various issues, including vacating the allocation of corporate expenses to s. 10A units due to lack of prescribed method, confirming that certain incomes should not be excluded from export turnover for s. 10A deduction, and directing the exclusion of specific items for s. 80HHC deduction. Additionally, the Tribunal clarified that deemed exports are not part of export turnover for s. 10A deduction and disallowed deduction under s. 80-IB for AMC receipts and sale of monitors. Foreign taxes were held not to be included in export turnover, and long-term capital loss on shares and interest under s. 234B and 234D were allowed and charged, respectively.
2022 (2) TMI 273 - ITAT LUCKNOW Determination of income - Accrual of income - profits gains of the assessee s cold storage business keeping of the accounts of the said business by it on mercantile basis - whether income in the nature of interest, rent, etc., i.e., period income, which is principally a function of time and, thus, inures with it, would accrue to the service provider with the lapse of time or only in terms of the underlying contract? - HELD THAT:- Context of cold storage charges, which are essentially charges for... ... ...
2020 (8) TMI 13 - ITAT RAJKOT Disallowance on account of contract cancellation - Non deduction of TDS - HELD THAT:- Contract cancellation charges are in the nature of payment for failure to oblige contractual terms and conditions resulting in settlement of contracts at a price of lower than pre-determined price and thus the appellant had to make payment as per terms of contract. The cancellation of the contract was in respect of supply of goods in which the appellant deals. It is the appellant who knows his business and he k... ... ...
2020 (3) TMI 1187 - ITAT MUMBAI TDS u/s 194J - disallowance u/s 40(a)(ia) - non-deduction of tax at source on payment of roaming/interconnectivity charges - Whether not in nature of fee for technical services ? - HELD THAT:- Since this issue is covered in favour of the assessee by the decision of the coordinate Bench of the Tribunal in assessee s own case for the assessment year 2009-10 to assessment year 2012-13 and [ 2016 (6) TMI 174 - ITAT MUMBAI] as held roaming /inter- connectivity charges paid by the appellant to other t... ... ...
2017 (1) TMI 1393 - ITAT PUNE TDS u/s 194H - sale of SIM cards/recharge coupons at discounted rate of distributors - Held that:- Sale of SIM cards/recharge coupons at discounted rate to distributors is not commission and therefore not liable to TDS u/s.194H of the I.T. Act. However, the Hon’ble High Court in Bharti Airtel Ltd. Vs. DCIT [2014 (12) TMI 642 - KARNATAKA HIGH COURT] while holding so has remitted the matter back to the assessing authority only to find out how the books are maintained and how the sale price and the... ... ...
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