• 2019 (4) TMI 2000 - ITAT KOLKATA

  TDS u/s 172 - Disallowance u/s. 40(a)(ia) - payments made by the assessee were shipping agent of any non-resident ship owners or charters in respect to which provision of sec. 172 of the Act applies ... ...

• 2012 (11) TMI 285 - ITAT, AHMEDABAD

  Reopening the assessment - disallowance on account of unabsorbed depreciation - Held that:- There was no escapement of any income because unabsorbed depreciation allowance by operation of the provisio... ...

• 2011 (6) TMI 777 - ITAT AHMEDABAD

  SHRI D K TYAGI,JM SHRI A N PAHUJA, AM For the Appellant: Shri M R Chaudhry, Sr. DR For the Respondent: Shri P G Shah, AR O R D E R A N Pahuja: The appeal by the Revenue and th... ...

• 2015 (9) TMI 1670 - ITAT HYDERABAD

  Disallowance of provision for leave encashment u/s. 43B(f) - HELD THAT:- We do not see any reason to interfere with the order of the Ld. CIT(A). Even though it is a fact that Hon'ble Calcutta Hig... ...

• 2014 (3) TMI 617 - ITAT DELHI

  Deletion of addition made on various expenses – Held that:- The assessee raises bills/invoices by estimating net realizable value (i.e. gross sales value in US minus US expenses) and under the relevan... ...

• 2015 (10) TMI 311 - ITAT CHENNAI

  Revision u/s 263 - assessee has not made TDS on granite export expenses for ocean freight charges - Held that:- Regarding the shipping charges, there is a Circular issued by the CBDT No.723 dated 19.9... ...

• PRE-BUDGET MEMORANDUM 2013-2014 - FICCI

  I. PREAMBLE The Union Budget to be presented to the Parliament would be in the midst of one of the most challenging times the world is facing. The USA is dealing with the fiscal cliff, Europe ... ...

• 2011 (10) TMI 523 - ITAT JAIPUR

  Under valuation of stock - Held that:- Assessing Officer was not justified in disturbing the method of valuation of closing stock adopted by the assessee. Accordingly, we hold that the learned Commiss... ...

• 2018 (1) TMI 1408 - ITAT DELHI

  Transfer pricing adjustment - Freight forwarding and logistics with transacted value wrongly mentioned - selection criteria for comparable or non-comparable - Held that:- The assessee is engaged in re... ...

• Tds Under Section 195

  X pvt ltd ,clearing forwarding agent paid freight charges to foregin (HONGKONG) company which doesnt have any agent or doesnt have any place in india. whether i have to deduct the tds under sect... ...

• Payment to Non-Resident

  We have booked ship space through third party (i.e foreign agency) for import of goods in india.Now at the time of payment for ocean freight to third party in foreign currency whether is it liable t... ...

• 2014 (1) TMI 1074 - ITAT JODHPUR

  Disallowance u/s 40(a)(ia) - Held that:- Following ACIT circle-1, Udaipur Vs. M/s Minpro Industries [2012 (5) TMI 232 - ITAT, Jodhpur] - payments made to C&F agents were reimbursement of expenses incu... ...

• 2017 (8) TMI 416 - ITAT DELHI

  Income arising from onshore services - Permanent Establishment - global profit accruing from the offshore supplies to PE in India - Composite contract - Attribution of profit - purposes of supply of B... ...

• 2023 (4) TMI 177 - ITAT JAIPUR

  Application of NP rate of 8.16% on the differential receipt reflected in Form 26AS - Assessee has not shown the receipt on which TDS u/s 194H has been deducted - HELD THAT:- Since the assessee was ve... ...

• 2018 (1) TMI 284 - ITAT MUMBAI

  Non deduction of tds - disallowance of service charges E-Mech Enterprises paid to clearing and forwarding agents M/s Shreeji International and M/s Mahavir Agencies - Held that:- As decided in The Assi... ...

• 2016 (6) TMI 634 - ITAT AMRITSAR

  Non deduction of tds in respect of shipping expenses - assessee in default - whether Inland haulage charges, Terminal handling charges, Bunker adjustment factor, Cost adjustment factor, etc., i.e., sh... ...

• TDS Deduction from payments made to Non-Resident foreign shipping Companies

  : If the Payments are made to an agent of a Foreign(Non-Resident) Shipping Liner. Tds need not be deducted on the following category of expenses: Ocean Freight Terminal Handlin... ...

• 2023 (8) TMI 539 - CESTAT NEW DELHI

  Levy of Service tax - mark-up in freight income (ocean freight) - commission income under category of BAS - legal expenses - difference in figures in ST-3 - value shown as non-taxable in the financial... ...

• 2023 (3) TMI 1344 - ITAT CUTTACK

  Non deduction of TDS - Addition u/s 40(a)(ia) - disallowance of the ocean freight, survey expenses, testing charges and legal charges - HELD THAT:- In the case of Om Sri Nilamadhab Builders (P) Ltd [... ...

• 2022 (3) TMI 36 - ITAT AHMEDABAD

  Disallowance of interest u/s 36(1)(iii) - interest free loans and advances given by the assessee - HELD THAT:- We have gone through the order of the ITAT in the case of assessee in assessment year 20... ...

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