2015 (3) TMI 2 - ITAT AHMEDABAD
The ACIT TDS Circle- Ahmedabad Versus M/s. Oil And Natural Gas Corp. Ltd.
Short deduction of tax - application of wrong provision - payments made for hiring of vehicles and other equipments - Assessee had deducted TDS u/s. 194C and not u/s. 194I - Assessee had deducted TDS u/s. 194C and not u/s. 194I - Held that:- In resp ......
2015 (1) TMI 969 - GUJARAT HIGH COURT
COMMISSIONER OF INCOME TAX (TDS) Versus OIL AND NATURAL GAS CORPORATION LTD
Deduction of TDS - contracts pertaining to hiring agreement OR rental agreement - 194-C v/s 194-I - Held that:- We cannot accept the contention of the learned Counsel that if the Tribunal has recorded any erroneous finding of fact or has not properl ......
2015 (1) TMI 315 - ITAT MUMBAI
Asst. CIT (TDS), Mumbai Versus Oil and Natural Gas Corporation Ltd.
TDS u/s.194-I - lease premium and additional Floor Space Index (FSI) charges, paid by the assessee-company to Mumbai Metropolitan Regional Development Authority (MMRDA) toward leasehold land during the relevant year - Held that:- as found by the ld. ......
2014 (12) TMI 924 - ITAT DELHI
The Regional Manager, UPSRTC (Ghaziabad Depot) Versus Dy. Commissioner of Income Tax (TDS)
Hiring of buses treated as hiring of machinery U/S 194-I or u/s 194C Assessee in default u/s 201 - Hired buses were governed under the contracts and "carrying out a work" as explained in section 194 C - no fix rental was paid but the payment made t ......
2014 (11) TMI 440 - ITAT MUMBAI
Assistant Commissioner of Income-tax (TDS), Range -2(1) Versus Maharashtra State Electricity Distribution Co. Ltd.
TDS u/s 194I or u/s 194J - nature of transmission charges paid for use of transmission lines or other infrastructure - whether in the nature of rent - Held that:- Following the decision in Maharashtra State Electricity Distribution Co. Ltd. Versus De ......
2014 (10) TMI 177 - ITAT AHMEDABAD
M/s. Facets Polishing Works Pvt. Ltd. Versus The DCIT, Circle-1, Surat
Deduction u/s 80JJA - Cutting and polishing of diamond does not amount to manufacture or not Held that:- What is required to be examined is the process undertaken for conversion of raw / rough diamonds into superior or polished diamond - the assess ......
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 756 - GUJARAT HIGH COURT
Chandravadan Dhruv Versus Municipal Commissioner & Others
Non-deduction of TDS u/s 194I Petitioner contended that, respondent No.2/the Managing Director, Gujarat State Land Development Corporation Ltd. and under the aforesaid heading of rent, the respondent No.1 has made payment of ₹ 4,87,83,300/- ......
2014 (9) TMI 650 - ITAT MUMBAI
Assistant Commissioner of Income-tax (TDS) Versus M/s Jet Airways (India) Ltd.
Non-deduction of TDS on commission paid to banks on credit cards Held that:- As decided in assessees own case for the earlier assessment year, it has been held in Income Tax Officer-(TDS) -2(1) Versus M/s Jet Airways (India) Ltd. [2013 (8) TMI 586 ......
2014 (9) TMI 548 - ALLAHABAD HIGH COURT
Commissioner of Income Tax-II, Kanpur Versus M/s RHL. Profiles, Ltd.
Assessee in default u/s 201 and 201(1A) Liability to deduct u/s 194I - Whether the assessee was liable to deduct tax as the assessee was not paying any rent to M/s Usha Udyog Ltd. in respect of land and building including the factory but the assess ......
2014 (9) TMI 269 - ITAT HYDERABAD
M/s. Sri Shiva Spinning Mills Ltd., Hyderabad Versus Dy. Commissioner of Income-tax
Estimated disallowance out of electricity expenses - Enhancement of addition by CIT(A) Held that:- CIT(A) rightly noted that from the communication dated 18/02/2009 of the Supdt. Engineer, Operation Circle, AP Transco, Mahaboobnagar Division, it re ......
2014 (9) TMI 167 - ALLAHABAD HIGH COURT
Commissioner of Income Tax (Tds), Kanpur Versus M/s. Fressscale Semiconductor India Pvt. Ltd.
TDS deduction u/s 194C @ 2% or u/s 194I - transport of students - buses/vehicles were hired for fixed tenure and exclusive usage by the assessee - Held that:- The Tribunal was correct in holding that the provisions of Section 194-C of the Act and not ......
2014 (9) TMI 51 - ALLAHABAD HIGH COURT
Commissioner of Income Tax Versus M/s. Apeejay School, Apeejay School Campus
TDS deduction u/s 194C @ 2% or u/s 194I Buses on hire given for exclusive possession for a period of 2 years - Application of Board circular no. 558 dated 28 March 1990 when the Board Circular was issued prior to the introduction of Section 194(A) ......
2014 (8) TMI 563 - ALLAHABAD HIGH COURT
Commissioner of Income Tax (TDS) Versus M/s. Oil India Pvt. Ltd.
TDS deduction u/s 194C @ 2% or u/s 194I Rent for hiring vehicles Held that:- The provisions of Section 194C and not Section 194I of the Act would apply in the case of a transport contract - the assessee had entered into a transport contract with ......
2014 (8) TMI 562 - ALLAHABAD HIGH COURT
Commissioner of Income Tax (TDS) Versus Kothari International School Kothari Charitable Trust
Liability to deduct TDS u/s 194C or under amended section 194I TDS on Pick and drop facilities for students and staff - Held that:- The assessee deducted the tax at source u/s 194C of the Act - the Tribunal is correct in coming to a conclusion that ......