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2023 (5) TMI 1205 - ITAT CHENNAI
TDS u/s 194C or 192 - short deduction of TDS u/s. 201(1) and interest thereon u/s. 201(1A) - remuneration paid to the consultant doctors - existence of employer and employee relationship - when the ... ...
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2017 (10) TMI 1078 - ITAT MUMBAI
TDS u/s 194C OR 194J - TDS on maintenance of specialized machines in hospitals for skilled professionals/ technical engineers - short deduction of tds - Held that:- The expenditure on account of AMC o... ...
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2013 (11) TMI 1263 - ITAT PUNE
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 whatev... ...
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FICCI PRE-BUDGET MEMORANDUM 2018-2019
INDEX Topic PREAMBLE ECONOMIC OVERVIEW SECTORAL ISSUES AGRICULT... ...
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2015 (10) TMI 2051 - ITAT MUMBAI
Non deduction of TDS U/S 194J - payment made for hospitality services, doctor’s fees, annual maintenance contrary payment - revenue imposed tax u/s.201(1) and also charged interest u/s.201(1A) - AO di... ...
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2014 (5) TMI 82 - ITAT MUMBAI
Partial confirmation of addition u/s 250 of the Act – Confirmation of estimated gross profit – Held that:- There was no reason to uphold the additions on account of direct costs once the books of acco... ...
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2018 (8) TMI 1537 - MADHYA PRADESH HIGH COURT
Winding up of respondent company under Section 433 (e) on the ground of inability to pay the debt - proof of bonafide debt - Held that:- As pointed out that since it is a BOT project with a concession... ...
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2013 (3) TMI 287 - ITAT RAJKOT
Annual maintenance contracts (AMC) - liable to TDS u/s 194C OR u/s 194J - TDS survey u/s 133A was carried out from 08-09-2008 to 16-09-2008 at the premises of the assessee - can TDS be once again reco... ...
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2008 (10) TMI 653 - ITAT BANGALORE
P. MOHANARAJAN, JUDICIAL MEMBER AND N.L. KALRA, ACCOUNTANT MEMBER For the Respondent : K.R. Pradeep and B.K. Manjunath For the Respondent : Etwa Munda ORDER P. MOHANARAJAN, JUDIC... ...
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2024 (2) TMI 47 - ITAT DELHI
TDS u/s 194J or u/s 194C - payments made towards maintenance of X-Ray machine and CVC machine - assessee in default u/s 201(1) - HELD THAT:- We observe that the contentions and the case laws relied o... ...
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2024 (1) TMI 1131 - ITAT MUMBAI
Credit of Dividend Distribution Tax u/s 115-O not granted - CIT(A) has upheld the order of the AO as per section 115O(4) of the Act, the tax on distributed profits shall be treated as the final payme... ...
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2015 (10) TMI 2252 - ITAT MUMBAI
Short deduction of tax at source - assessee in default - whether as per the terms of agreement with the FTCs Doctors, the tax was liable to be deducted as per section 194J of the Act or as per section... ...
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Quick Insight of Income-tax implications for Financial Year 2022-23
RESERVE BANK OF INDIA www.rbi.org.in BLR.HROPS.CTC.No.S4/50-07-003/2022-23 May 11, 2022 The Regional Director/ Principal Chief General Manager/ Chief General Manager-In-Charg... ...
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Budget Speech 2015-2016
Budget 2015-2016 Speech of Arun Jaitley Minister of Finance February 28, 2015 Madam Speaker, I rise to present the Budget of the Union for the year 2015-16. 2. I present th... ...
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2022 (5) TMI 568 - CESTAT AHMEDABAD
Levy of Service tax - Composite Maintenance Contract - erection and installation of water treatment plants its repair etc. - whether the activity carried out by the Appellant is taxable service under ... ...
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2021 (9) TMI 219 - ITAT HYDERABAD
Receipts short admitted in the P L Account - gross receipts of services received by the assessee were shown more than the assessee offered receipts in P L Account only for the services - mobiliza... ...
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2016 (6) TMI 891 - ITAT MUMBAI
TDS u/s 194J OR 194C - Fees for technical services - TDS on enrollment expenses and AMC charges - TDs on payment for interconnect/port access charges - Held that:- “Fees for technical services” in sec... ...
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2011 (11) TMI 469 - ITAT RAJKOT
Annual maintenance contact, pilotage contract and vehicle hire contracts - 194C OR 194J and 194-I – Held that:-It is clear from agreement that they related to annual maintenance of machineries and no... ...
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2022 (2) TMI 514 - ITAT BANGALORE
Income accrued in India - Receipts on sale of hardware with embedded software - royalty receipts - DTAA between India and UK - assessee is a non-resident foreign company incorporated in United King... ...
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2021 (11) TMI 1023 - ITAT BANGALORE
Income accrued in India - Hardware receipts held to be chargeable to tax in India - receipts on sale of hardware with software embedded therein can be taxed as royalty or not? - assessee is a non-res... ...
