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Income Tax Case Laws - Section: 194I

 
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Cases for Section: 194I
Showing 1 to 15 of 171 Records
 

2015 (5) TMI 396 - BOMBAY HIGH COURT

The Commissioner of Income Tax (TDS) Versus M/s. Maharashtra State Electricity Distribution Company Limited

TDS on wheeling and transmission charges - payment made by the assessee to entities like Maharashtra State Electricity Transmission Company Limited (MSETCL) and Power Grid Corporation of India Limited (PGCIL) for the use of transmission lines or othe.....

2015 (5) TMI 391 - ITAT DELHI

Macro Nirman Pvt. Ltd Versus ITO

Addition on account of difference in contract receipts shown by the appellant and accounted for by the customer M/s Uniproducts India Ltd. - Held that - Assessee company is in the business of the building contract work and has followed AS-7 accountin.....

2015 (3) TMI 617 - KARNATAKA HIGH COURT

Commissioner of Income Tax And Others Versus M/s. Manipal Health Systems Pvt Ltd

Tax deducted at source - remuneration paid to consultant Doctors employed by the assessee hospital - employer and employee relationship - TDS u/s. 192 OR u/s. 194J - ITAT deleted tds levy - Held that - Mere providing of non-competition clause in the .....

2015 (3) TMI 570 - ITAT AHMEDABAD

ACITBK. Circle Versus M/s. Jyotindra International

Addition on account of interest expenses - CIT(A) deleted addition - Held that - AO in the order has noted that Assessee was asked to furnish the cash flow statement and Ld. DR before us has also submitted that cash flow statement was not submitted b.....

2015 (3) TMI 490 - ITAT LUCKNOW

Income Tax Officer (TDS) Versus M/s Kribhco Shyam Fertilizers Ltd.

Transportation charges paid to GAIL - TDS liability u/s 194C or u/s 1941 - CIT(A) deleting the amount of TDS liability determined by the ITO(TDS) u/s 1941 - Held that - As relying on asseessee's own case 2013 (7) TMI 1 - ITAT LUCKNOW GAIL has not.....

2015 (3) TMI 393 - ITAT HYDERABAD

M/s. Sowbhyagya Media Limited Versus The Income Tax Officer

Applicability of section 201(1) - non deduction of TDS - Held that - As can be seen from the facts on record, A.O. raised the demand on the ground that the assessee has not deducted tax at source on the payments made. However, before the first appell.....

2015 (3) TMI 311 - ITAT PUNE

Henkel Adhesives Technologies Versus Dy. Commissioner of Income Tax

Transfer pricing adjustment - adjustment of ₹ 61,958/- with respect of the international transaction of import of raw materials from the associated enterprise - Held that - A working of the comparability analysis was furnished at the time of th.....

2015 (1) TMI 969 - GUJARAT HIGH COURT

COMMISSIONER OF INCOME TAX (TDS) Versus OIL AND NATURAL GAS CORPORATION LTD

Deduction of TDS - contracts pertaining to hiring agreement OR rental agreement - 194-C v/s 194-I - Held that - We cannot accept the contention of the learned Counsel that if the Tribunal has recorded any erroneous finding of fact or has not properly.....

2014 (12) TMI 924 - ITAT DELHI

The Regional Manager, UPSRTC (Ghaziabad Depot) Versus Dy. Commissioner of Income Tax (TDS)

Hiring of buses treated as hiring of machinery U/S 194-I or u/s 194C Assessee in default u/s 201 - Hired buses were governed under the contracts and carrying out a work as explained in section 194 C - no fix rental was paid but the payment made to th.....

2015 (1) TMI 315 - ITAT MUMBAI

Asst. CIT (TDS), Mumbai Versus Oil and Natural Gas Corporation Ltd.

TDS u/s.194-I - lease premium and additional Floor Space Index (FSI) charges, paid by the assessee-company to Mumbai Metropolitan Regional Development Authority (MMRDA) toward leasehold land during the relevant year - Held that - as found by the ld. .....

2015 (5) TMI 111 - ITAT AHMEDABAD

ACIT, TDS Circle, Ahmedabad Versus Hazira LNG. Pvt. Ltd.

TDS on hiring of pipeline for transportation of gas - TDS u/s 194C or u/s 194I - Issue clarified in Circular no. 9/2012, dated 17-10-2012 - Held that - It is an undisputed fact that Assessee has used the pipeline owned by GSPL for the transportation .....

2014 (11) TMI 440 - ITAT MUMBAI

Assistant Commissioner of Income-tax (TDS), Range -2(1) Versus Maharashtra State Electricity Distribution Co. Ltd.

TDS u/s 194I or u/s 194J - nature of transmission charges paid for use of transmission lines or other infrastructure - whether in the nature of rent - Held that - Following the decision in Maharashtra State Electricity Distribution Co. Ltd. Versus De.....

2015 (3) TMI 236 - ITAT KOLKATA

Assistant Commissioner of Income-tax, Circle-10, Kolkata Versus M/s. Hitech Logistics Ltd.

Disallowance u/s 40(a)(ia) - non deduction of TDS on rent paid to Kolkata Port Trust - Held that - CIT(A) has deleted the disallowance for the reason that the payments made to Kolkata Port Trust do not attract the TDS provision. For this, he observed.....

2014 (10) TMI 177 - ITAT AHMEDABAD

M/s. Facets Polishing Works Pvt. Ltd. Versus The DCIT, Circle-1, Surat

Deduction u/s 80JJA - Cutting and polishing of diamond does not amount to manufacture or not Held that - What is required to be examined is the process undertaken for conversion of raw / rough diamonds into superior or polished diamond - the assessee.....

2014 (9) TMI 756 - GUJARAT HIGH COURT

Chandravadan Dhruv Versus Municipal Commissioner & Others

Non-deduction of TDS u/s 194I Petitioner contended that, respondent No.2/the Managing Director, Gujarat State Land Development Corporation Ltd. and under the aforesaid heading of rent , the respondent No.1 has made payment of ₹ 4,87,83,300/- du.....

 
   
 
 
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