2014 (10) TMI 738 - ITAT JODHPUR
ACIT, Circle-1, Udaipur Versus M/s. Chetak Enterprises Ltd.
Non-deduction of TDS on consultancy charges – Disallowance u/s 40(a)(ia) – Whether the payment is purely for consultancy & not reimbursement of the expenses – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been ......
2014 (10) TMI 289 - ITAT DELHI
DCIT, Circle 11 (1), New Delhi Versus M/s. Indian Sugar Exim Corporation Ltd.
Invocation of section 14A r.w Rule 8D – Held that:- The assessee has made investment to the tune of ₹ 2,18,16,75,912/-. It is claimed that ₹ 2,16,09,61,251/- was received from redemption of investments - The assessee’s claim that investme ......
2014 (11) TMI 8 - ITAT MUMBAI
Income Tax Officer Versus M/s. Pratibhuti Viniyog Ltd.
Non deduction of TDS - VSAT charges and transaction charges paid to stock exchange disallowed u/s 40(a)(ia) - Whether the charges were composite charges for professional and technical services rendered by the stock exchange to its members and the ass ......
2015 (2) TMI 677 - RAJASTHAN HIGH COURT
The Commissioner of Income Tax (TDS.) Jaipur Versus M/s Samtel Glass Ltd.
Transmission charges - TDS under section 194C and section 194J - whether it is in the nature of sale or contract in between the respondent-assessee and the Gas Authority of India Ltd ("GAIL") - Held that:- Tribunal committed no error in coming to the ......
2015 (3) TMI 185 - ITAT MUMBAI
Paramount Health Services (TPA) Pvt. Ltd. Versus Income tax Officer Range 7(1) (3)
Non deduction of TDS u/s 194J - payments made to hospitals - disallowance u/s 40(a)(ia) - proceedings under section 201 initiated - Held that:- Provisions of section 40(a)(ia) cannot be invoked for non deduction of tax by TPA service provided being a ......
2014 (11) TMI 720 - ITAT DELHI
Income Tax Officer Versus Dr. Jaideep Kumar Sharma Prop. Dr. Jaideep’s Diagnostic Centre
Disallowance u/s 40(a)(ia) – Tax withholding obligations u/s 194C and 194J discharged or not - Lab testing charges and printing the stationery expenses – Held that:- Following the decision in Rajeev Kumar Agarwal Versus Additional Commissioner of Inc ......
2014 (10) TMI 737 - ITAT HYDERABAD
Conexant Systems (P.) Ltd. Versus Income-tax Officer, Ward-1(2), Hyderabad
Addition of rental income – Held that:- The lease deed dated June 2, 2003 between the assessee- company and Vanenburg IT Park was amended by an addendum with effect from September, 22,2004 to include lease of additional premises (building 'D' 4th flo ......
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 ......
2014 (7) TMI 809 - ALLAHABAD HIGH COURT
Commissioner of Income Tax, Bareilly Versus Sarjoo Sahkari Chini Mill Limited
Subscription made to U.P. Co-operative Cane Federation u/s 40(a)(ia) – Failure to deduct TDS u/s 194J – Held that:- The appropriate course of action would be to restore the proceedings back to the CIT(A) for a fresh evaluation - it is not necessary f ......
2014 (10) TMI 499 - ITAT MUMBAI
ACIT (TDS) 3(2), Mumbai Versus Jet Lite (India) Ltd.
Cargo handling charges to be taxed u/s 194J @ 5% or u/s 194 @ 2% - Held that:- Following the decision in Glaxo Smithkline Consumer Healthcare Ltd. Versus Income-tax Officer, Ward 49(3), New Delhi [2006 (10) TMI 259 - ITAT DELHI] – the services are al ......
2014 (11) TMI 484 - ITAT MUMBAI
Assistant Commissioner of Income-tax, 11(1), Versus NGC Networks (I) (P.) Ltd.
Channel placement fees u/s 40(a)(ia) disallowed – TDS not deducted u/s 194J – Held that:- The DRP held that the disallowance u/s. 40(a)(ia) on account of short deduction of tax is not warranted - the channel placement fee paid to the cable TV operato ......
2014 (7) TMI 259 - ITAT KOLKATA
LILUAH CO-OP BANK LTD Versus ADDL COMMISSIONER OF INCOME TAX AND ASSTT COMMISSIONER OF INCOME TAX
Amount debited to P&L A/c as overdue interest reserve – Held that:- The assesee had rightly contended that the assessee followed the regular system of accounting - the assessee has made the provision following the RBI guidelines - the assessee referr ......
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 (8) TMI 418 - GUJARAT HIGH COURT
Sumit Devendra Rajani Versus Assistant Commissioner of Income Tax -OSD & 1
TDS not credited by Department - Whether in case the deductor had deducted the TDS and for the same Form no.16A has been issued by deductor, the credit of the same can be denied to the assessee and deductee solely on the ground that credit does not a ......
2014 (7) TMI 339 - ITAT HYDERABAD
The Asst. CIT Circle-15(2), Hyderabad Versus M/s. Usha Mullapudi Cardiac Centre, Hyderabad
TDS on payment made to Doctors - TDS u/s 192 or 194J - Relationship of employer and employee - Assessee in default u/s 201 and 201(1A) of the Act – Held that:- A fixed monthly amount was paid by the assessee as remuneration and it is no way concerned ......