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Income Tax Case Laws - Section: 194C

Cases for Section: 194C
Showing 61 to 75 of 563 Records

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


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


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 ......


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


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 ......

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