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Income Tax Case Laws - Section: 194C

Cases for Section: 194C
Showing 1 to 15 of 598 Records

2015 (6) TMI 809 - ITAT DELHI


Unexplained cash payments reflected in cash book - Held that - The balance sheet of M/s. Mosaic House furnished along with return of income shows the addition of ₹ 1,50,000/- against the property. Moreover it is not in dispute that assessee is .....

2015 (6) TMI 475 - ITAT AMRITSAR

Executive Officer, Jalandhar Improvement Trust Versus Income-tax Officer TDS-II, Jalandhar

Non deduction of TDS u/s 194C - Payment in pursuance of legal obligation, whether in the nature of contract - Payments to Punjab Water Supply and Sewerage Board - Held that - Such payments are out of legal obligations rather than contractual arrangem.....

2015 (6) TMI 453 - ITAT AHMEDABAD

The Income Tax Officer Ward-8 (4) Surat Versus Shri Yogesh M. Patel

TDS u/s.194C on payments made to Sub- Sub Contractor - CIT(A) deleted disallowance - Held that - As per section 194-C(2) of the Act, the contractor is required to deduct the tax on the payment made to the sub-contractor. In the case in hand, the undi.....

2015 (5) TMI 930 - ITAT HYDERABAD

Addl. Commissioner of Income tax Central Range 3, Hyderabad Versus M/s. Hill County Properties Ltd.

Transfer pricing adjustment - DRP directing AO to delete the disallowance made on account of transfer pricing adjustment involving payment of share application money - Held that - This issue is squarely covered in favour of the assessee by the decisi.....

2015 (6) TMI 172 - ITAT KOLKATA

Assistant Commissioner of income Tax, Circle-50, Kolkata Versus Govinda Chandra Pal

Non deduction of TDS under section 40(a)(ia) on labour payment - CIT(A) deleted the addition - Held that - As there is a clear-cut finding given by the ld. CIT(Appeals) that the assessee has duly produced the books of account as well as the bills, et.....

2015 (6) TMI 170 - ITAT KOLKATA

Deputy Commissioner of income Tax and Assistant Commissioner of income Tax, Central Circle-II, Kolkata Versus M/s. Five Star Shipping Agency Pvt. Ltd.

Non deduction of TDS on account of transportation hire charges made under section 40(a)(ia) - no oral contract existed between the assessee and the transporters - whether there is contractual relationship between the assessee and the persons to whom .....

2015 (6) TMI 388 - ITAT HYDERABAD

All India Logistics Pvt. Ltd. Versus The Income-tax Officer

Disallowance of freight expenditure - Held that - Income of assessee has not been estimated by rejecting the books of account, rather a particular item of expenditure claimed by assessee was found to be not allowable due to lack of supporting evidenc.....

2015 (5) TMI 784 - ITAT KOLKATA

I.T.O., Ward-9 (2) Kolkata Versus Gautam Roadways (P) Ltd.

Disallowance u/s 40(a)(ia) - non deduction of tds on payment against freight charges against form 15-I - Held that - Once the specified forms have been collected under Rule 29D(4)(ii) by the assessee even if the same is not submitted to the CIT for o.....

2015 (6) TMI 96 - ITAT PUNE

Kirloskar Oil Engines Ltd. Versus Dy. Commissioner of Income Tax, TDS-II, Pune

TDS on provisions made at the end of the year - The assessee claimed that in number of cases, the exact payees and the amounts payable to them could not be identified before closure of books and in the absence of any identified payees, the provisions.....

2015 (5) TMI 609 - ITAT HYDERABAD

M/s. Ushodaya Enterprises Private Limited Versus Asstt. Commissioner of Income-tax

TDS liability under S.194J in respect of payments made to news service agencies - Held that - Issue is covered by the decision of the Tribunal in assessee s own case for assessment years 2004-05 to 2006-07 2012 (7) TMI 120 - ITAT HYDERABAD against th.....

2015 (5) TMI 543 - ITAT MUMBAI

Harish Chandra Gutt & Co. Pvt. Ltd. Versus ITO

Disallowance of compensation paid to sister concern for executing transactions on the Bombay Stock Exchange - Held that - Assessee has submitted its computation of total income, balance sheet for the relevant assessment year along with details of bro.....


The Commissioner of Income Tax And Others Versus M/s. Sri Marikamba Transport Company, C/o. Jagannatha & Co.

TDS u/s 194C- non-filing of Form No.15-I/J within the prescribed time - payments made to sub-contractors towards freight charges - Default of provisions of Section 40(a)(ia) - Held that - Once, the declaration forms are filed by the sub- contractor, .....


CIT, TDS, Kolkata Versus Khadim Shoes Pvt Ltd.

TDS u/s 194C - nature of contract - works contract or sale purchase contract - purchase of footwear with logo from the job worker - Tribunal disagreeing with the findings of the First Adjudicating authority that the transaction between the assessee a.....

2015 (4) TMI 178 - ITAT DELHI

ITO, Ward-4, Sector-12, Karnal Versus Siri Guru Ram Dass Rice Co.

Unexplained investment in building - difference in the cost of construction shown by the assessee and that determined by the D.V.O. on the basis of reference made u/s 142A - CIT(A) deleted the addition - Held that - No defect in the books of accounts.....


Commissioner of Income-tax, Bangalore Versus Versus Allergan India (P.) Ltd.

Non deduction of TDS - Payments made for execution of contract work - whether transaction between the assessee and M/s. Nicolas Piramal India Ltd., is not a sale transaction but it s a contract manufacturing attracting provisions of section 194C ? - .....

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