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Income Tax Case Laws - Section: 194C

Home Case Index Income Tax Sections List
Cases for Section: 194C
Showing 1 to 15 of 824 Records
 
  • 2016 (8) TMI 773 - ITAT MUMBAI

    Non-deduction/payment of TDS u/s 194C, 194J and 194I - levy of interest u/s 201(1A) against the assessee from April 2005 to March 2011 i.e. till the date of the order dated 31.3.2011 passed by the AO u/s 201(1) and 201(1A) - Held that - The provision... ... ...


  • 2016 (8) TMI 160 - GUJARAT HIGH COURT

    TDS liability u/s 194C - payments on account of Civil and grass cutting, construction and maintenance and for painting job work - Held that - Exchange of information between the assessee and the Assessing Officer though may not have direct bearing on... ... ...


  • 2016 (8) TMI 169 - DELHI HIGH COURT

    Penalty u/s 271C - non deduction of tds - bonafide mistake - Held that - A perusal of the impugned orders of the CIT(A) and the ITAT in the penalty proceedings reveals that neither of the said authorities considered the issue whether in fact there wa... ... ...


  • 2016 (8) TMI 107 - GUJARAT HIGH COURT

    TDS u/s 194C or 194J - TDS on Port Charges - as per the AO the services provided by the C & F agents were in the nature of professional services - Held that - It is clear that C & F agents are nowhere remotely indicated in the explanation to ... ... ...


  • 2016 (7) TMI 1187 - ITAT KOLKATA

    TDS liability - tds on terminalling charges - segregation of agreement into purchase and works contract - Held that - From the facts we find that in the instant case the assessee was buying the petroleum products from BRPL. Besides the above the load... ... ...


  • 2016 (7) TMI 1009 - ITAT CHANDIGARH

    TDS u/s 194C - disallowance on account of advertisement expenditure on the basis that the TDS was not deducted - Held that - The matter requires re-consideration at the level of the ld. CIT(Appeals). The assessee filed copy of certificate from Associ... ... ...


  • 2016 (8) TMI 77 - ANDHRA PRADESH HIGH COURT

    TDS u/s 194C OR 194J - operation and maintenance charges and repairs for maintenance of plant and machinery - Held that - The primary distinction between a payment made under Section 194C and a payment made under Section 194J is that the former arise... ... ...


  • 2016 (7) TMI 745 - ITAT KOLKATA

    TDS u/s 194C - Disallowance u/s 40(a)(ia) - tds on Transportation Charges - CIT(A) deleted the addition - Held that - We find that the Ld. CIT(A) had categorically given a finding that the assessee sufficiently owned number of trucks and depreciation... ... ...


  • 2016 (7) TMI 694 - ITAT MUMBAI

    TDS u/s 194C or 194J - payments made for supplying copies of final negative - Held that - As per section 194J the concerned company has to provide some technical input, as stated by Assessing Officer himself in the assessment order, that print proces... ... ...


  • 2016 (7) TMI 926 - GUJARAT HIGH COURT

    TDS u/s 194C - payments made to Mukadams and Transporters - Held that - Considering the decision of this Court in the case of Krishak Bharati Co-operative Ltd. (2012 (10) TMI 655 - GUJARAT HIGH COURT ) wherein this Court has held that to transport th... ... ...


  • 2016 (7) TMI 609 - ITAT KOLKATA

    Reopening of assessment - non offering of truck income - non deduction of tds u/s 194C - Held that - With regard to the first reason recorded by the AO namely not offering truck income to the extent of ₹ 67,600/-, the assessee had declared inco... ... ...


  • 2016 (7) TMI 611 - ITAT KOLKATA

    Reopening of assessment - whether there was an obligation on the part of the assessee to deduct tax at source in terms of seciton 194C? - Held that - As already seen while concluding the original assessment proceedings the issue of TDS on dyeing and ... ... ...


  • 2016 (7) TMI 612 - ITAT KOLKATA

    TDS u/s 194C - non deduction of tds - Disallowance u/s 40(a)(ia) - Held that - We find that the expenses incurred is only towards promotion of business of the assessee and does not fall under the definition of work as defined in 194C of the Act. Henc... ... ...


  • 2016 (7) TMI 613 - ITAT KOLKATA

    Disallowance made u/s 14A - Held that - No disallowance u/s 14 A of the Act need to be made by invoking the provisions of Rule 8D(2) of the Rules as the investments admittedly are business expediency investments and strategic investments. Since the i... ... ...


  • 2016 (7) TMI 325 - ITAT KOLKATA

    TDS u/s 194C - Addition u/s 40(a)(ia) - expenses incurred on the purchase of software related to computers whereas assessee has claimed the same as computers maintenance expenses - Held that - We find that AO has made the assessment u/s. 144 of the A... ... ...


 
   
 
 
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