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 (10) TMI 183 - MADRAS HIGH COURT
SP. Alaguvel Versus The Deputy CIT Media Circle-I, Chennai
Grant of satellite rights - Nature of transaction is sale or liable for TDS deduction u/s 194J or 194C Disallowance of expenses u/s 40(a)(ia) Payment made amounts to royalty or not - Business of Media and dealing in Movie/ Film Satellite Rights b ......
2015 (3) TMI 669 - ITAT JAIPUR
M/s. Sankalp International Versus ITO, TDS-2 Jaipur
Non deduction of TDS on composite work contract u/s 194C - supply of plant & machinery of windmill, for civil/electrical works and erection and commission of windmill - interest demand for differential TDS was raised u/s 201 & 201(1A) - Held that:- I ......
2014 (10) TMI 107 - GUJARAT HIGH COURT
COMMISSIONER OF INCOME TAX (TDS) Versus DP VEKARIA
Assessee in default u/s 201(1) - Treatment of payment made to hire of JCB Machine, Roller & Tractors Section 194C or 194I Effect of amendment w.e.f. 13-7-2006 Held that:- CIT(A) as well as Tribunal have rightly relied upon M/s. Hindustan Coca C ......
2014 (9) TMI 121 - ITAT PUNE
DCIT, Central Circle, Kolhapur Versus M/s. Manisha Construction Company, M/s. Om Construction Company
Addition u/s 40(a)(ia) - Non deduction of TDS u/s.194C - Payments made to labour contractors for casual labor through single voucher - Held that:- The CIT(A) was rightly of the view that the labourers employed by the appellant come from remote areas ......
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 (12) TMI 222 - ITAT PUNE
Shri Premprakash Vishwakarma Versus ACIT, Circle-9, Pune
Disallowance u/s 40(a)(ia) TDS to be deducted on labour charges or not - Held that:- The assessee is an individual carrying out job work business - The assessee receives the orders from various companies for roughing and finishing of the raw materi ......
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 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 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 (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 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 ......
2015 (3) TMI 600 - ITAT CHANDIGARH
The DCIT. and The Income Tax Officer, Ludhiana Versus Sh. Vikas Sharma
Reopening of assessment - assessee failed to deduct TDS under the provisions of section 194C of the Act and consequently disallowance as per section 40(a)(ia) - Held that:- As relying on Sita World Travels (India) Ltd. v. CIT [2004 (5) TMI 23 - DELHI ......
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 ......