2015 (3) TMI 617 - KARNATAKA HIGH COURT
Commissioner of Income Tax And Others Versus M/s. Manipal Health Systems Pvt Ltd
Tax deducted at source - remuneration paid to consultant Doctors employed by the assessee hospital - employer and employee relationship - TDS u/s. 192 OR u/s. 194J - ITAT deleted tds levy - Held that:- Mere providing of non-competition clause in the ......
2015 (3) TMI 570 - ITAT AHMEDABAD
ACITBK. Circle Versus M/s. Jyotindra International
Addition on account of interest expenses - CIT(A) deleted addition - Held that:- AO in the order has noted that Assessee was asked to furnish the cash flow statement and Ld. DR before us has also submitted that cash flow statement was not submitted b ......
2015 (3) TMI 490 - ITAT LUCKNOW
Income Tax Officer (TDS) Versus M/s Kribhco Shyam Fertilizers Ltd.
Transportation charges paid to GAIL - TDS liability u/s 194C or u/s 1941 - CIT(A) deleting the amount of TDS liability determined by the ITO(TDS) u/s 1941 - Held that:- As relying on asseessee's own case [2013 (7) TMI 1 - ITAT LUCKNOW] GAIL has n ......
2015 (3) TMI 393 - ITAT HYDERABAD
M/s. Sowbhyagya Media Limited Versus The Income Tax Officer
Applicability of section 201(1) - non deduction of TDS - Held that:- As can be seen from the facts on record, A.O. raised the demand on the ground that the assessee has not deducted tax at source on the payments made. However, before the first appel ......
2015 (3) TMI 311 - ITAT PUNE
Henkel Adhesives Technologies Versus Dy. Commissioner of Income Tax
Transfer pricing adjustment - adjustment of ₹ 61,958/- with respect of the international transaction of import of raw materials from the associated enterprise - Held that:- A working of the comparability analysis was furnished at the time of th ......
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 ......
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 ......
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 (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 ......
2015 (3) TMI 236 - ITAT KOLKATA
Assistant Commissioner of Income-tax, Circle-10, Kolkata Versus M/s. Hitech Logistics Ltd.
Disallowance u/s 40(a)(ia) - non deduction of TDS on rent paid to Kolkata Port Trust - Held that:- CIT(A) has deleted the disallowance for the reason that the payments made to Kolkata Port Trust do not attract the TDS provision. For this, he observed ......
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 (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 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 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) ......