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Home Case Index 2012 (12) TMI Income Tax HC Income Tax + HC
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COMMISSIONER OF INCOME TAX, KOLKATA-XI Versus M/s SK. TEKRIWAL - 2012 (12) TMI 873 - CALCUTTA HIGH COURT - Income Tax


Disallowance u/s 40(a)(ia) - lesser deduction of tax and also under different head - 194C v/s 194I - Held that - The conditions laid down u/s.40(a)(ia) for making addition is that tax is deductible at source and such tax has not been deducted. If both the conditions are satisfied then such payment cannot be disallowed u/s. 40(a)(ia). - Here in the present case the assessee has deducted tax u/s. 194C(2) and not u/s. 194I but there is no allegation that this TDS is not deposited with the Governmen.......

 



 

 

  1. The Commissioner of Income-Tax, The Income-Tax Officer Versus Kishore Rao And Others (Huf) - 2016 (4) TMI 430 - KARNATAKA HIGH COURT

  2. The Commissioner of Income-Tax LTU, The Deputy Commissioner of Income-Tax LTU Versus M/s. Hewlett-Packard India Sales Pvt Ltd - 2016 (2) TMI 832 - KARNATAKA HIGH COURT

  3. Reliance Industries Ltd. Versus Commissioner of Income-tax-Mumbai - 2015 (7) TMI 812 - BOMBAY HIGH COURT

  4. THE COMMISSIONER OF INCOME TAX-1, KOCHI. Versus M/s. PVS MEMORIAL HOSPITAL LTD - 2015 (8) TMI 277 - KERLA HIGH COURT

  5. M/s. Three Star Granites Pvt. Ltd. Versus The Asst. Commissioner of Income Tax - 2013 (12) TMI 546 - KERALA HIGH COURT

  6. Tip Top Builders and Construction Pvt. Ltd. Versus Commissioner of Income-tax-III, Kolkata. - 2016 (7) TMI 848 - ITAT KOLKATA

  7. DCIT Circle 13 (1) , New Delhi Versus Nice Projects P. Ltd. - 2016 (4) TMI 825 - ITAT DELHI

  8. Goldwin Medicare Ltd. Versus ACIT (OSD) -2 (1) , Mumbai - 2016 (5) TMI 533 - ITAT MUMBAI

  9. M/s. Neo Sports Broadcast Pvt. Ltd. Versus Principal Commissioner of Income-10, Mumbai - 2016 (5) TMI 540 - ITAT MUMBAI

  10. M/s. Udbhav Constructions Versus Deputy Commissioner of Income-tax, Circle -1, Udupi - 2016 (5) TMI 162 - ITAT BANGALORE

  11. Asst. Commissioner of Income-tax -16 (2) , Mumbai Versus Shri Zubin J Gandevia - 2016 (3) TMI 445 - ITAT MUMBAI

  12. M/s. P.S.R. Associates Versus Addl. CIT, Kakinada Range, Kakinada and DCIT, Circle-1, Kakinada Versus M/s. P.S.R. Associates - 2016 (2) TMI 239 - ITAT VISAKHAPATNAM

  13. M/s Numeric Power Systems Ltd. Now Known As M/s. Swelect Energy Systems Ltd. Versus The Income Tax Officer, Chennai - 2016 (1) TMI 251 - ITAT CHENNAI

  14. Assistant Commissioner of Income-tax, Anand Circle, Anand Versus Emtici Engineering Ltd., and Others - 2015 (9) TMI 225 - ITAT AHMEDABAD

  15. The Assistant Commissioner of Income Tax Versus M/s. Gumbi Software Pvt Ltd - 2015 (8) TMI 1038 - ITAT BANGALORE

  16. M/s. Cipro Pharmaceuticals Versus Asstt. Commissioner of Income Tax, Circle 6 (1) Hyderabad - 2015 (7) TMI 319 - ITAT HYDERABAD

  17. DCIT Circle 6 (1) , New Delhi Versus Medsave Healthcare (TPA) Ltd., New Delhi - 2015 (8) TMI 11 - ITAT DELHI

  18. Addl. Commissioner of Income tax Central Range 3, Hyderabad Versus M/s. Hill County Properties Ltd. - 2015 (5) TMI 930 - ITAT HYDERABAD

  19. ACITBK. Circle Versus M/s. Jyotindra International - 2015 (3) TMI 570 - ITAT AHMEDABAD

  20. Micromax Informatics Ltd. Versus DCIT, Central Circle 16 - 2015 (3) TMI 365 - ITAT DELHI

  21. ADIT, International Taxation Versus Express Drilling Systems LLC C/o Nangia & Co. - 2015 (8) TMI 210 - ITAT DELHI

  22. Deputy Commissioner of Income-tax, Circle-12, Kolkata and Income-tax Officer, Wd-10 (3) , Kolkata Versus Selvel Advertising Pvt. Ltd. - 2015 (5) TMI 682 - ITAT KOLKATA

  23. M/s. Puneet Securities Pvt. Ltd. Versus Asst. CIT Cir. 4 (2) - 2014 (11) TMI 1054 - ITAT MUMBAI

  24. Element K. India Private Ltd. Versus ITO, Ward 11 (1), New Delhi - 2014 (11) TMI 551 - ITAT DELHI

  25. Dy. CIT, Cir. 1 (2) , Kochi Versus M/s. Geojit Investment Services Ltd. - 2015 (10) TMI 68 - ITAT COCHIN

  26. SRI GURJANT SINGH Versus INCOME TAX OFFICER - 2015 (10) TMI 794 - ITAT KOLKATA

  27. CADILA PHARMACEUTICALS LTD Versus ADDL COMMISSIONER OF INCOME TAX - 2014 (7) TMI 684 - ITAT AHMEDABAD

  28. Assistant Commissioner of Income-tax, 11(1), Versus NGC Networks (I) (P.) Ltd. - 2014 (11) TMI 484 - ITAT MUMBAI

  29. Chandrakant C. Gandhi Versus ITO-25 (10) (3), Mumbai - 2014 (6) TMI 812 - ITAT MUMBAI

  30. M/s. Hill County Properties Ltd. Versus Addl. CIT Central Circle, Hyderabad - 2014 (7) TMI 717 - ITAT HYDERABAD

  31. RIDDI SIDDHI BULLIONS LTD Versus ASSTT COMMISSIONER OF INCOME TAX - 2014 (7) TMI 853 - ITAT MUMBAI

  32. M/s Three Star Granites (P) Ltd. Versus ACIT., Cir. 1 (1) Thrissur - 2014 (4) TMI 1058 - ITAT COCHIN

  33. ACIT -11(2), Mumbai Versus M/s. KS. Aiyar & Co. - 2014 (4) TMI 164 - ITAT MUMBAI

  34. M/s Solutions Infosystems P. Ltd. Versus ITO, Co. Ward 9 (1) - 2013 (12) TMI 1531 - ITAT DELHI

  35. HIGHLIGHT PICTURES (INDIA) PVT LTD Versus ACIT - 2013 (11) TMI 309 - ITAT MUMBAI

  36. Assistant Commissioner of Income-Tax, Company Circle II (3) , Chennai Versus Jubilee Plot & Housing Pvt. Ltd., Chennai And Vice Versa - 2013 (6) TMI 740 - ITAT CHENNAI

  37. Hero MotoCorp Ltd. (Formerly known as Hero Honda Motors Ltd.) Versus Addl. Commissioner of Income Tax, New Delhi - 2013 (8) TMI 57 - ITAT DELHI

  38. Cinetek Telefilms P. Ltd. Versus ACIT 11(1) Mumbai - 2013 (6) TMI 460 - ITAT MUMBAI

  39. APOLLO TYRES LTD Versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), ERNAKULAM - 2013 (11) TMI 209 - ITAT COCHIN

  40. Xenitis Infotech Pvt. Ltd. Versus Department of Income Tax - 2013 (4) TMI 344 - ITAT KOLKATA

 

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