• 2018 (10) TMI 859 - ITAT KOLKATA

  TDS u/s 194J - Non-deduction of TDS @ 10% on pollution control expenses payments made in the relevant accounting period - Held that:- This tribunal’s decision in Hindustan Aeronautics Ltd. vs. ITO [20... ...

• 2023 (11) TMI 104 - CESTAT CHENNAI

  Non-payment of Service Tax - operational surplus - service charges / tax exempted - freight and brokerage - demand of Service Tax alleging that these are in the nature of consideration received for CH... ...

• 2022 (3) TMI 1438 - ITAT MUMBAI

  TP Adjustment - selection of profit level indicator(PLI) basis being operating profit by value add expenses instead of operating profit by total cost adopted by the TPO and DRP - HELD THAT:- As per I... ...

• 2019 (10) TMI 1441 - ITAT DELHI

  TP Adjustment - comparable selection - HELD THAT:- VRL LOGISTICS LIMITED - The business profile of this company is far different from that of the appellant company. Moreover, the segmental accounts a... ...

• Payment received from Freight/Logistic Support Service cannot be treated as Royalty under IT Act, 1961

  The Income Tax Appellate Tribunal, New Delhi ( the Tribunal ) in the case of EXPEDITORS INTERNATIONAL OF WASHINGTON, INC. VERSUS ACIT, CIRCLE 1 (2) (2) , INTERNATIONAL TAXATION, DELHI - 2022 (11) ... ...

• 2022 (4) TMI 798 - ITAT CHENNAI

  TDS u/s 195 - Assessee-in-default - demand u/s 201(1) / 201(1A) - assessee paid international ocean freight charges for import of coal to various shipping agencies including M/s Noble Chartering Inc.... ...

• 2011 (5) TMI 894 - ITAT AHMEDABAD

  Appeal against the disallowance made by the Assessing Officer Section 040(a)(ia) - HELD THAT:- it has been submitted before us by the learned AR that the commission agent has raised separate bills fo... ...

• 2006 (9) TMI 546 - DELHI HIGH COURT

  TDS u/s 194C - Payments made to agents of non-resident shipping companies - In respect of Ocean Freight and Inland Haulage Charges (IHC) - bills of lading - scope of Section 172 in the context of Sect... ...

• 2015 (10) TMI 744 - ITAT JAIPUR

  Difference in job work receipts - comparison between Form No. 26AS and the amount reported as per P&L account - CIT(A) restricted part addition - Held that:- It is noted that the difference as per Fo... ...

• 2019 (8) TMI 1401 - ITAT AHMEDABAD

  Revision u/s 263 - non-deduction of TDS in respect of export fright made to Inter Ocean Shipping and Logistics Services - non furnishing of audit report in form 3CEB - AO accepted return income - HEL... ...

• 2017 (12) TMI 1041 - ITAT AMRITSAR

  Calculation of disallowance of u/s 36(1)(iii) - Held that:- In the present case also we are of the opinion that Assessing Officer should examine the disallowance keeping in view the case laws relied o... ...

• 2014 (9) TMI 257 - ITAT DELHI

  Admission of additional evidence - Held that:- The suspicion so addressed for discarding the evidences relied upon can be addressed only by the evidences as such they go to the root of the matter and ... ...

• 2005 (9) TMI 225 - ITAT BOMBAY-E

  Member(s) : DR. O. K. NARAYANAN., MS. SUSHMA CHOWLA. ORDER-DR. O.K. NARAYANAN, A.M.: This is an appeal filed by the assessee. The appeal relates to the asst. yr. 2000-01. The assessee had cha... ...

• 2020 (3) TMI 108 - ITAT VISAKHAPATNAM

  Deductibility of tax on the payments made to the shipping agents u/s 194C / 195 - AR argued that the Ld.CIT(A) ought to have admitted the additional evidence, since, Circular No.723 dated 19.09.1995 ... ...

• 2020 (2) TMI 1022 - GUJARAT HIGH COURT

  Revision u/s 263 - TDS u/s 194C on export freight payment - HELD THAT:- Tribunal considered the materials placed before it and found that the respondent assessee had made payment for export freight t... ...

• 2020 (1) TMI 115 - ITAT MUMBAI

  Revision u/s 263 - TDS u/s 195 in respect of the demurrage charges - HELD THAT:- The implicit view taken by the A.O while framing the assessment under Sec.143(3) r.w.s. 144C(3), dated 25.01.2017, tha... ...

• 2016 (7) TMI 1551 - ITAT MUMBAI

  Penalty u/s 271B - failure to audit account under section 44AB - assessee was reimbursed various expenses incurred by it by clients/principles and should not have been considered and taken for determ... ...

• 2017 (11) TMI 1743 - ITAT CHENNAI

  Downward adjustment in respect of payment of royalty to Associated Enterprises (AEs) - royalty payment is in excess of limits prescribed under the provisions of Foreign Exchange Management Act, 1999 -... ...

• 2012 (4) TMI 607 - ITAT MUMBAI

  P. M. Jagtap (Accountant Member) And N. V. Vasudevan (Judicial Member) For the Petitioner : N. C. Naniwadekar For the Respondent : B. Jaya Kumar ORDER N. V. Vasudevan (Judicial Mem... ...

• 2022 (2) TMI 740 - NATIONAL COMPANY LAW TRIBUNAL , NEW DELHI BENCH

  Maintainability of application - initiation of CIRP - Corporate Debtor failed to make repayment of its dues - Operational Creditors - existence of debt and dispute or not - time limitation - HELD THA... ...

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