• 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 ma... ...

• 2011 (2) TMI 1290 - ITAT VISAKHAPATNAM

  SUNIL KUMAR YADAV AND BR BASKARAN, JJ. J. Siri Kumar for the Appellant. G.V.N. Hari for the Respondent. ORDER Per Bench. - These appeals are preferred by the assessee as well ... ...

• 2018 (8) TMI 653 - ITAT VISAKHAPATNAM

  Addition u/s 40(a)(ia) - Failure to deduct TDS on expenditure debited as export charges to the Profit & Loss account - assessee contended that, clearing and forwarding charges consisting of payments t... ...

• 2020 (2) TMI 422 - ITAT VISAKHAPATNAM

  Disallowance of claim u/s 10AA - SEZ unit - Scope of the term Service - trading activity - The AO viewed that the assessee is not engaged in the manufacturing activity and only engaged in the tradin... ...

• 2014 (4) TMI 314 - ITAT MUMBAI

  Deletion made u/s 40(a)(ia) of the Act – Non-deduction of tax – Payments made to various parties – Held that:- Ocean freight charges, air freight charges and in land charges are covered by the circula... ...

• 2015 (3) TMI 570 - ITAT AHMEDABAD

  Addition on account of interest expenses - CIT(A) deleted addition - Held that:- AO in the order has noted that Assessee was asked to furnish the cash flow statement and Ld. DR before us has also subm... ...

• 2023 (12) TMI 1288 - CESTAT CHENNAI

  Failure to discharge service tax liability properly for the taxable services rendered - Business Auxiliary Services - Goods Transport Agency Services - short payment of service tax on Custom House Age... ...

• 2013 (11) TMI 474 - ITAT MUMBAI

  Rectification of mistake u/s 154 - Disallowance of expenditure u/s 40(a)(ia) of the Income Tax Act - Commission was paid to non-residents agents for rendering services in respect of procuring export o... ...

• 2017 (12) TMI 724 - CESTAT ALLAHABAD

  Business Auxiliary Services - whether demand of service tax amounting to ₹ 10,22,575/- have been rightly made on the brokerage earned for providing taxable services under the head Business Auxil... ...

• 2016 (5) TMI 73 - ITAT KOLKATA

  Failure to deduct the TDS on the payment made to overseas entities for logistic services - concept of permanent establishment (PE) - Held that:- liability to deduct TDS arises ‘only if the tax is asse... ...

• 2018 (4) TMI 257 - ITAT MUMBAI

  TDS u/s 195 - Addition u/s 40(a)(i) - Non deduction of tds - commission payment made to non-resident agents & outward freight charges paid to foreign shipping company through agents - Inocme accrued i... ...

• 2012 (12) TMI 813 - ITAT, HYDERABAD

  Disallowance of additional depreciation u/s 32(1)(iia) – Non submission of Form 3AA - AO argued that assessee having not fulfilled the mandatory requirements of Sec. 32(1)(iia) by filing a report of ... ...

• 2014 (4) TMI 1143 - ITAT MUMBAI

  TDS u/s 194C - Disallowance of freight expenses u/s. 40(a)(ia) - Held that:- The second proviso to sec, 40(a)(ia) of the Act, inserted by the Finance Act, 2012 with effect from 1.4.2013 is clarificato... ...

• 2022 (11) TMI 529 - ITAT MUMBAI

  TP adjustment - denominator of the profit level indicator (PLI) - TPO has taken operating profit / total cost (OP/TC) as the PLI whereas in the case of the assessee in preceding years, operating prof... ...

• 2017 (10) TMI 238 - ITAT MUMBAI

  Disallowance u/s. 40(a)(ia) - payment of various charges such as demurrage charges, handling charges paid to the Indian agents of non-resident shipping companies - Held that:- The non resident shippin... ...

• 2014 (2) TMI 603 - ITAT CHANDIGARH

  TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship belongs to Foreign Shipping Companies and payment is made to agents - Deletion made on account of violation of section 40(a)(ia) of the... ...

• FICCI PRE-BUDGET MEMORANDUM 2018-2019

  INDEX Topic PREAMBLE ECONOMIC OVERVIEW SECTORAL ISSUES AGRICULT... ...

• TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship belongs to Foreign Shipping Companies...

  TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship belongs to Foreign Shipping Companies and payment is made to agents - the provision of section 172 not come into picture and assessee - No TDS - AT

• 2005 (10) TMI 229 - ITAT DELHI-F

  Liability for tax deduct u/s 194C - Ocean freight - inland haulage charges - Whether Payments of freight were made to non-resident shipping companies or their agents so as to be covered u/s. 172 - HEL... ...

• 2023 (7) TMI 79 - ITAT CHENNAI

  TP Adjustment - taking the comparable of Acropetal Technologies Limited ( Acropetal ) - HELD THAT:- From the SEBI report, it is clear there are irregularities committed in the financials of the compa... ...

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