Bookmarks   Feedback   Annual Subscription   New User   Login  
Tax Management India .com   
   TMI - Tax Management India. Com   
WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    status foodgrain pulses and oilseed    *    Service tax exemption for transportation of life saving medicines    *    Applicability Of Service tax on Liquidated Damages    *    Goods and GST Bill passed    *    CENVAT CREDIT    *    Excise Cenvat credit on Electricity Power bill    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    GLOW SIGN AND HOARDING    *    Regarding cenvat credit on service tax on rent a cab    *    Potato Chips as Namkeen    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat credit on water treatment plant    *    Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - Tri    *    CENVAT credit demo cars capital goods input nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - Tri    *    Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - Tri    *    Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the executive, at the same time, provided for sufficient guidelines and safeguards so that such discretion does not convert into arbitrary or discretionary exercise of powers - HC    *    Strengthening Our Debt Markets (Dr. Raghuram G. Rajan, Governor - August 26, 2016 - at Annual Day Address to Foreign Exchange Dealers Association of India, Mumbai)    *    Violation of Clause 49 of the Listing Agreement - whole Time Director chaired the Audit Committee Meeting - levy of penalty of ₹ 5 lac cannot be said to unreasonable or excessive - SAT

Income Tax Case Laws - Section: 194D

Home Case Index Income Tax Sections List
Cases for Section: 194D
Showing 1 to 10 of 10 Records
  • 2016 (5) TMI 1254 - ITAT MUMBAI

    TDS u/s 194J OR 194C - nature of services received by the assessee by incurring data storage expenses - Held that - CIT(A) after having examined and perused agreements with the service providers and after going into the various services provided reac... ... ...

  • 2015 (11) TMI 116 - ITAT KOLKATA

    Penalty u/s. 271C - failure to deduct tax and deposit to Govt. account - short deduction of TDS u/s. 194D of the Act treating the payments as contractual receipts u/s. 194C - CIT(A) deleted penalty - Held that - The assessee has made payments treatin... ... ...

  • 2014 (12) TMI 1174 - ITAT VISAKHAPATNAM

    Revision u/s 263 - as per CIT(A) the amount has been split into two parts so as to avoid the attraction of provisions section 40A(3) - Held that - The copies of the ledger account of the Lorries demonstrate that the payment in question has been made ... ... ...

  • 2011 (12) TMI 226 - ITAT CHENNAI

    Business expenditure - CIT(A) deleted disallowance of various expenses expenses disallowed by A.O. on ground that same have been incurred by Shriram Group Companies(SGC) though paid by assessee invoices are raised in name of Shriram group of companie... ... ...

  • 2010 (10) TMI 359 - ITAT, MUMBAI

    TDS on reinsurance commission - Survey - Assessee in default - there was no agency relationship between the assessee and Bajaj and the arrangement between the parties was to share the premium, risk etc. on principal-to-principal basis - assessee comp... ... ...

  • 2009 (2) TMI 234 - ITAT BOMBAY-G

    ... ...
    ... ... tion will not attract the provisions of s. 194D. On the facts of the present case. s. 194D is not attracted. We hold accordingly. The order under ss. 201(1) and 201(1A) is accordingly set aside. 38. In the result, appeals of the assessee are allowed.

  • 2007 (9) TMI 190 - DELHI HIGH COURT

    Since assessee was assessed to a loss for the A.Y. 1976-77 to 1978-79, thus for the AY 1979-80, assessee was not required to compute advance tax as per sec. 209(1)(a) or file a statement of advance tax interest levied for non-furnishing of statement is not justified

  • 2007 (7) TMI 7 - HIGH COURT , BOMBAY

    Where the employer deduct TDS from the salary of employee, whether the revenue can recover the said amount of TDS with interest from the concerned employee? It was held that revenue can not collect TDS from the employee directly. Bar contained in section 205 applicable.


    Revenue contended that (i) Extra shift allowance has to be calculated on the basis of the number of days on which the concern worked (ii) Assessee liable for interest u/s 215 and 217(1A) Held that revenue contention was not correct and allowed appeal of assessee in both cases

  • 2006 (4) TMI 50 - ITAT, KOLKATA

    Deduction of tax at source - Revenue contended that assessee had paid commission to the franchisees and liable to deduct tax at source but as per assessee it is discount on sale - Held that revenue contention was correct and regarded assessee as defaulter

what is new what is new

Advanced Search

Latest Updates




More Options


|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version