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 (2) TMI 986 - ITAT MUMBAI
DCIT (TDS) -3(1), Mumbai Versus Zee Entertainment Enterprises Ltd.
Deduction of TAS for purchase of programmes - Demands u/s 201/201(1A) - assessee was either deducting TAS at a lower rate or was not deducting any TAS at all on various payments being made by the assessee - carriage fee /placement fee paid by the ass ......
2015 (2) TMI 730 - SUPREME COURT
GVK Industries Ltd. & Another Versus The Income Tax Officer & Another
TDS u/s 194J - Nature of an amount term as “success fee” paid to Non Resident Company (NRC) at the rate of 0.75% of the total debt financing - consultancy service or not - whether chargeable under the provisions the Act? - Entitlement to ‘No Objectio ......
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 503 - ITAT BANGALORE
Dy. Commissioner of Income Tax Circle 12(4) Bangalore. Versus. M/s. Teleradiology Solutions Pvt. Ltd.
Deduction u/s.10A - Revenue assails the order of the CIT(A) in directing the AO to exclude the reimbursement of expenditure incurred in foreign exchange towards foreign travel and insurance expenses both from the export turnover as well as total turn ......
2015 (2) TMI 164 - ITAT DELHI
M/s Genins India TPA Ltd. Versus ACIT (TDS) New Delhi
Non deduction of TDS u/s 194J - payments made to various policy holders, as well as to various hospitals on behalf of the insurance companies - Held that:- It is nobody’s case that a patient or a policy holder would be covered within the term “busin ......
2015 (2) TMI 457 - BOMBAY HIGH COURT
The Commissioner of Income Tax (TDS), Pune Versus Grant Medical Foundation (RUBY Hall Clinic)
TDS on payment made to doctors u/s 192 or 194J - doctors drawing variable pay with or without contract - doctors drawing fixed plus variable pay - Assessee treated the same as professional services and deducted TDS u/s 194J - AO and CIT(A) treated th ......
2015 (1) TMI 605 - ITAT DELHI
ACIT TDS Circle, New Delhi. Versus M/s Apollo DKV Insurance Co. Ltd., Apollo Munich Health Insurance Co. Ltd.
TDS u/s 194J - payments made for professional services - assessee is an insurance company - Held that:- Section 194J under sub-section 1 applies when payment is made to a resident towards any sum by way of fee for professional services. The object of ......
2015 (1) TMI 236 - ITAT PUNE
iGATE Computer Systems Ltd. (earlier known as Patni Computer Systems Limited) Versus The Dy. Commissioner of Income Tax (TDS)
TDS u/s 194J - DATA link charges - networks interconnection - Technical or professional services - Held that:- In order to provide managerial, technical and consultancy services, the element of human involvement is necessary – where, there is provis ......
2014 (12) TMI 719 - ITAT MUMBAI
Income tax Officer (TDS) -3(4) Versus M/s. Universal Traffic Co., M/s. Express Transport Pvt. Ltd.
TDS liability - assessee claimed that the provisions of section 194 C and 194J of the Act are not applicable as there was no contract of the assessee with the payees and further the assessee is merely acting as an agent - payment of freight charges ......
2014 (12) TMI 1015 - ITAT HYDERABAD
Asst. Commissioner of Income tax Versus M/s. Aishwaraya Arts Creations P. Ltd.
Requirement to deduct tax on payments made for acquiring satellite rights - Whether payments made by assessee for acquiring satellite rights of films is in the nature of royalty as defined u/s 9(1) Explanation 2 thereby requiring deduction of tax at ......
2014 (12) TMI 265 - DELHI HIGH COURT
Commissioner of Income Tax – IV Versus Delhi Race Club (1940) Ltd.
Royalty paid to other centres and live telecast royalty disallowed u/s 40(a)(ia) – TDS not deducted on the expenses u/s 194J – Whether payment for live telecast of horse race is a payment for transfer of any “copyright” and as such “royalty” or in th ......
2015 (2) TMI 113 - ITAT BANGALORE
M/s. Vishwas Builders Versus The Commissioner of Income Tax, Mangalore.
Revision u/s 263 - AO has not made disallowance of 170 payments towards professional fees and contract charges on which tax had not been deducted at source - Retrospective v/s prospective - Whether to follow the decision of the Hon’ble Special bench ......
2014 (12) TMI 716 - ITAT MUMBAI
ACIT (TDS) 3(1), Mumbai Versus UTV Entertainment Television Limited
Payment made to the cable operators - TDS deduction u/s 194C or u/s 194J – Held that:- The payment was made by the assessee to the cable operators/ MSOs for placing the TV channels in the prime band in order to enhance the viewership and better adver ......
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 ......