2014 (8) TMI 427 - ALLAHABAD HIGH COURT
Commissioner of Income Tax (TDS) Versus M/s. Bharat Electronics Ltd.
TDS on hiring of Buses - pick-up and drop facilities for the employees - Liability to deduct TDS @ 2% u/s 194C or u/s 194I Explanation to section 194I not considered Held that:- The Tribunal has rightly held that the contract would indicate that ......
2014 (8) TMI 426 - ALLAHABAD HIGH COURT
Commissioner Of Income Tax (TDS) Versus M/s. Delhi Public School, Noida
TDS on hiring of Buses - transportation of students - Liability to deduct TDS @ 2% u/s 194C or u/s 194I Explanation to section 194I not considered Held that:- The Tribunal has rightly held that the contract would indicate that the assessee has n ......
2014 (8) TMI 113 - ITAT MUMBAI
M/s. Janseva Majoor Sahakari Sanstha Maryadit Versus The ITO 18(3) (2), Mumbai
TDS on Labour Charges paid u/s 194C Held that:- The assessee has furnished party-wise details before the AO - labour charges have been paid to 113 parties - assessee has also given the details in respect of those parties where no tax was deducted a ......
2014 (7) TMI 1053 - ITAT COCHIN
M/s. Muthoot Fincorp Ltd. Versus The Assistant Commissioner of Income-tax, Circle-1(1), Trivandrum
Payment on administrative charges Non-deduction of TDS u/s 194C Held that:- Assessee contended that a similar issue came up for consideration before the High Court wherein the Court remitted the issue back to the file of the AO - the exercise he ......
2014 (7) TMI 991 - ITAT DELHI
DCIT Circle 49 (1), New Delhi Versus Delhi Transco Ltd.
TDS u/s 194-I or u/s 194C - rental for the use of transmission line - Whether the present arrangement under the Bulk Power Transmission Agreement can be termed can be covered by the scope of expression any other agreement or arrangement 'for the ......
2014 (7) TMI 512 - ITAT AHMEDABAD
ASSTT COMMISSIONER OF INCOME TAX Versus M/s WELSUIT GLASS & CERAMICS PVT LTD
Disallowance u/s 40(a)(ia) of the Act TDS provision u/s 194C of the Act not complied Held that:- The AO disallowed expenses out of the total expenses claimed by the assessee under the head shipping and forwarding expenses on the ground that th ......
2014 (7) TMI 456 - ITAT AHMEDABAD
INCOME TAX OFFICER Versus SHRI SHEKHAR CHOCKALINGAM MADALIAR
Freight charges u/s 40(a)(ia) of the Act Failure to deduct TDS u/s 194C of the Act - Held that:- The decision in Commissioner of Income-tax-I Versus Valibhai Khanbhai Mankad [2012 (12) TMI 413 - GUJARAT HIGH COURT] followed - The requirements of se ......
2014 (7) TMI 418 - ITAT MUMBAI
The Asst. Commissioner of Income Tax Versus Raj Girish Karia
Disallowance of Freight and insurance charges paid to Shipping Companies u/s 40(a)(ia) - TDS u/s 194C / 195 Held that:- The assessee has to show that the shipping companies to whom payments were made are not only non-residents, but also he has to s ......
2014 (7) TMI 247 - ITAT DELHI
ACIT, TDS, Noida Versus M/s. Cambridge School
Payment made for hiring of buses - Short deduction of TDS u/s 194C of the Act Liability to deduct tax u/s 194I @ 10% - Held that:- CIT(A) rightly of the view that the contract entered by the assessee with the transport service provider is primarily ......
2014 (7) TMI 88 - ITAT HYDERABAD
The Asst. CIT Versus M/s. Air Control Engineers, Hyderabad
Determination of total income Low GP ratio @ 6.6 % - trading in air conditioners (ACs) and maintenance/servicing of ACs - Non deduction of TDS amount Held that:- Assessee contended that substantial works were carried out in March - accounts of th ......
2014 (7) TMI 85 - ITAT HYDERABAD
M/s PRITHVI INFORMATION SOLUTIONS LTD Versus INCOME TAX OFFICER
Non application of mind by revenue before filing an appeal before ITAT - TDS on expenditure booked towards software development - TDS u/s 194C or u/s 194J - whether in the nature of payments towards technical services/fees - Levy of tax and interest ......
2014 (7) TMI 57 - HIMACHAL PRADESH HIGH COURT
M/s. Palam Gas Service Versus Commissioner of Income Tax
Liability to deduct TDS from payment u/s 194C - assessee being merely administrator or acting as transporter - hiring of independent truck owners by the assessee Freight expenses u/s 40(a)(ia) of the Act Held that:- The tender for carriage of LPG ......
2014 (6) TMI 812 - ITAT MUMBAI
Chandrakant C. Gandhi Versus ITO-25 (10) (3), Mumbai
Disallowance u/s 40(a)(ia) of the Act shortfall in deducting TDS - Revenue was of the view that the assessee was only acting as agent and received commission for arrangement of transport Held that:- if there is any shortfall in deducting TDS, the ......
2014 (6) TMI 771 - ITAT AHMEDABAD
Sri Potterterly Joseph Varghese, Prop. Metal India Trade Link Versus Deputy Commissioner of Income Tax
Disallowance u/s 40(a)(ia) of the Act TDS on reimbursements - Claim of clearing and forwarding charges TDS on transportation services was paid by the agent - Held that:- Following CIT vs. Gujarat Narmada Valley Fertilizers Co. Ltd. [2014 (4) TMI ......
2014 (6) TMI 738 - ITAT AHMEDABAD
ITO, Ward-7(2) Ahmedabad Versus Shri Ajay Hirendranath Biswas
Deletion of disallowance u/s 40(a)(ia) of the Act TDS not deducted - Payments made for freight and forwarding expenses and transport expenses Held that:- The addition has been made by the AO by invoking the provision of section 40(a)(ia) of the A ......