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Income Tax Case Laws - Section: 194C

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Cases for Section: 194C
Showing 1 to 15 of 764 Records

2016 (4) TMI 825 - ITAT DELHI

DCIT Circle 13 (1) , New Delhi Versus Nice Projects P. Ltd.

TDS u/s 194C OR 194I - disallowance u/s 40(a)(ia) - Held that - There is nothing in the section which say that disallowance could be made u/s 40(a)(ia) of the Act for short deduction of tax at source. - Decided in favour of assessee - Addition being liquidated damages paid on the breach of a contract - Held that - CIT(A) has recorded his observation in detail in respect of deletion of the addition made by the ld. Assessing Officer by recording a clear finding that the amount paid by the assessee are in the nature of compensation paid to the parties for failure to deliver any or all the goods, ....... - .......

2016 (4) TMI 524 - ITAT MUMBAI

Smt. Madhu Mehta, C/o G.P. Mehta & Co. Versus The Dy. Commissioner of Income Tax

TDS u/s 194C - reimbursement of expenses - Held that - We hold that reimbursement of expenses paid by the assessee to S. Natesa Iyer and company for reimbursement of air freight , insurance charges and postal charges in connection with export consignment shipped from India to Lusaka(Zambia) cannot be disallowed by invoking provisions of Section 40(a)(ia) of the Act as there is no liability on the assessee to deduct tax at source u/s 194C of the Act on these reimbursement of expenses paid by the assessee company. However, payment which was paid to M/s S. Natesa Iyer & Co. vide invoice dated ....... - .......

2016 (4) TMI 38 - ITAT MUMBAI

Income Tax Officer (OSD) (TDS) -3 (1) Versus M/s. Viacom18 Media P. Ltd.

TDS u/s 194C OR 194J - payments for production of programmes for broadcasting and telecasting and payments for uplinking charges - Held that - As decided in assessee s own case for A.Y. 2009- 10 Coordinate Bench followed the decision of the Hon ble Delhi High Court in the case of Prasar Bharati (2006 (11) TMI 159 - DELHI High Court ) holding that placement charges/ carriage fees is covered under the definition of work ....... - .......


DCIT, Circle-2 (1) , Vijayawada Versus Yekkala Subba Rao

TDS u/s 194C - non deduction of TDS on hire charges paid - disallowance u/s 40(a)(ia) - Held that - Mere hiring of vehicle without any risk associated with the carriage of goods does not amount to carrying out any work or sub contract as defined u/s 194C(2) of the Act. Consequently, hire charges paid f ....... - .......

2016 (3) TMI 752 - ITAT MUMBAI

Mr. Vasant J. Khetani Versus Joint Commissioner of Income Tax-17 (3) , Mumbai

Disallowance u/s 43B - premium on transfer of lease-hold rights of land owned by BMC - Held that - premium on transfer of lease-hold right is not collected under any provisions of any law in force in India, we hold that said premium on transfer of lease-hold rights of land owned by BMC is not a fee as defined u/s 43B(a) of the Act and is not hit by Section 43B(a) of the Act and the same cannot be disallowed for non- compliance of provisions of Section 43B of the Act - We hold that the liability to pay the premium to BMC on transfer of lease-hold rights of the land owned by the BMC in favour of ....... - .......

2016 (3) TMI 542 - ITAT AHMEDABAD

ACIT, Circle-6, Ahmedabad Versus Shri Popatlal Joitaram Patel

Addition on account of cessation of liability u/s 41(l) - CIT(A) deleted the addition - Held that - Assessee has himself agreed for the addition vide note sheet dated 22.12.2009 in the file of ld. Assessing Officer but the same has not been given any cognizance by the ld. CIT(A) in his appellate order. When the assessee himself is agreeing to the addition in the given circumstances, when the sundry creditors of ₹ 62,62,863/- were outstanding for some three years or more then this aspect should have been examined in depth by the ld. CIT(A) by way of passing a speaking order on this ground ....... - .......

2016 (4) TMI 426 - ITAT PUNE

Dy. Commissioner of Income Tax, (TDS) 2, Pune Versus Shri Maruti Windpark Developers

TDS u/s 194C - Whether on the payments made for hiring of machinery, cranes etc., the tax at source is to be deducted under the provisions of section 194C or section 194I? - Held that - Tribunal in the case of Bharat Forge Ltd. Vs. Addl. CIT (2013 (11) TMI 1263 - ITAT PUNE ) in a similar case has held that on the payments made for hiring of cranes, the provisions of section 194C would apply. In the said case contractor was to bear the expenses for petrol, operator day to day repair and main ....... - .......

2016 (4) TMI 665 - ITAT AHMEDABAD

Shivji Devraj Sharma Versus Income-tax Officer, Ward 2 (5) , , Baroda

Unexplained cash credit u/s 68 - Held that - As regards unsecured loan received from Ashwinkumar L. Patel at ₹ 75,000/- and from Sumitraben J. Patel of ₹ 1,25,000/-, assessee has not provided any details except the affidavits and copies of some ledger account and bank account of Asst. Year 2007- 08 and following years. These affidavits cannot be taken as a substantive proof in order to satisfy the provisions of section 68 of the Act in regard to the identity, creditworthiness and genuineness of loan taken during the year. No evidence in the form of PAN, bank statement, income-tax r ....... - .......

2016 (4) TMI 302 - ITAT AHMEDABAD

Income-tax Officer (TDS) -4, Surat Versus Shri Mahuva Pradesh Sahakari Khand Udyog Mandali Ltd.

TDS u/s 194C - contractual payments of cutting and transporting the sugarcane from fields to the factory gate - assessee in default - Held that - There is no dispute with regard to the fact that the payment ₹ 185/- P.M.T. was given as advance purchase price to farmers to enable them to meet the expenditure of harvesting, cutting and transporting. Therefore, in our considered view, the Assessing Officer was not justified in making the assessee liable for deducting the tax on such payments as the payments were not given for carrying out the work of harvesting, cutting and transporting on b ....... - .......

2016 (3) TMI 214 - ITAT DELHI

Dish TV India Ltd. Versus ACIT (TDS) , Noida And Vica-Versa

TDS u/s 194J or 194C - payments made to various TV channels - assessee, Dish TV India Limited, is an Indian company engaged in the business of distribution of channels from its DTH (Direct to Home) network - Held that - Revenue has taken similar stand in the succeeding years by holding the magnetizing of the provisions of section 194J to the similar payments, for which the matter is sub judice. Be that as it may, the rule of res judicata is not applicable in fiscal statutes like income-tax. The contention of the ld. AR about the applicability of the rule of consistency , in our considered opin ....... - .......



TDS u/s 194C - payments made to the harvesters and transporters were pursuant to a Contract - Held that - In the instant case, assessee is involved in manufacturing Sugar and its byproducts in a large scale. Therefore, the assessee has no escape but to comply with various Fiscal Statues such as Income Tax, Sales Tax, Customs Act, Central Excise Act etc., and Labour Laws such as Factories Act, ESI Act, PF Act etc. Further, there is clear evidence on record to show that the assessee has paid large sums of fee to the Lawyers and availed services of Chartered Accountant also. These two aspects nam ....... - .......

2016 (3) TMI 1019 - ITAT NAGPUR

Asstt. Commissioner of Income-Tax Versus M/s Chadda Transport

TDS u/s 194C(2) - non deduction of tds on payments made to transporters - whether no relationship of a contractor between the appellant and the small contractor exists? - CIT(A) held that non-existence of a formal contractual agreement vitiates the very existence of an oral contract - disallowance u/ section 40(a)(ia) - Held that - Since no amount of the freight was unpaid or was payable as on 31-03-2007 we hold that the provisions of section 40(a)(ia) are not attracted and in this view of the matter we are of the opinion that Revenue s appeal is liable to be dismissed. - The assessee is a tra ....... - .......

2016 (2) TMI 831 - ITAT MUMBAI

Shri Syed Kamrul Islam Versus The ITO 19 (3) (2) , Mumbai And Vica-Versa

TDS u/s. 194C not paid - Addition u/s. 40(a)(ia) - payment of labour charges - non genuineness of the entire payment - Held that - On perusal of the Ld. CIT(A) s order, the remand report submitted by the AO, further enquiries conducted by the Ld. CIT(A), we do not find any infirmity in the order passed by the Ld. CIT(A) in deleting the disallowance made u/s. 40(a)(ia) of the Act as the payment made by the assessee to karigars is not contractual and therefore, the provisions of Sec. 194C have no application. The Ld. CIT(A), however, sustained the disallowance made by the AO at 20 of the labour ....... - .......

2016 (4) TMI 755 - ITAT PUNE

Pushpa Ghanshyamdas Bansal Versus The Income Tax Officer, Ward 1 (1) , Nashik

Disallowance made under section 40A(3) - Held that - The explanation of the assessee vis- -vis cash payments to drivers of transporters vehicles was that the payments were made in order to look after various expenses on road. However, the claim of the assessee was rejected by both the authorities below as the responsibility of the cash expenditure to be incurred on road was of the transporters, for which the transporters are supposed to handover cash to the drivers of the vehicles. The assessee on the other hand, further claimed that the TDS provisions were complied with wherever applicable. I ....... - .......

2016 (3) TMI 963 - ITAT MUMBAI

Neo Sports Broadcast Pvt. Ltd. Versus CIT (TDS) , Charni Road, Mumbai

Reimbursement of bank guarantee commission - TDS u/s.194A 10 OR u/s.194C 2 - revision u/s 263 - Held that - In the instant case, there is no money borrowed or debt incurred. Therefore, provisions of sec. 2(28A) and sec. 194A do not apply. Payment made to NCL is not income by way of interest . The impugned receipt would be in the nature of reimbursement of expenses incurred by it. In view of the above discussion, we do not find any merit in the order passed u/s.263 in respect of one of the possible view taken by the AO. Ev ....... - .......


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