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Classification - Product prawn feed - The legislature providing for exemption of such product from payment of tax does not necessarily and by itself imply that the product was otherwise exigible to tax. - HC    *    Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the appellant should have paid duty on the value of pipes as indicated in the contract - Having failed to raise this issue at the material time it cannot be said that the appellants had suppressed or mis-declared anything to enable the revenue to invoke extended period of limitation - Tri    *    Refund claim - reduction in value - credit notes raised by the Assessee subsequent to the sale/removal of goods - trade discounts given to its buyers including the component of excise duty - refund allowed - SC    *    Duty liability - parts of dumpers and others imported, further repacked and labelled by the appellant and sold - whether the items/parts which are repacked are parts of automobiles to fall under Third Schedule and/or Section 4A Notification or not - held yes - Tri    *    Cenvat credit - excess electricity sold to state govt. - The factum of consumption of electricity generated within the factory partly and sold out partly is an accepted proposition in the law and cenvat credit cannot be denied is also decided by various case laws - Tri    *    Classification - Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan - based on the quotes from Explanatory Notes to HSN, it is clear that the subject items are in the category of food supplements and are rightly classifiable under Chapter Heading 2106.90 99. - Tri    *    The process of mixing base paint with tinter amounts to manufacture and is liable to payment of duty at the depot. - Tri    *    Goods and GST Bill passed    *    Travelling expenses incurred outside India by on duty employee whether taxable?    *    Opinion for availment of Cenvat Credit on invoices provided by CHA against service received for Export and Import.    *    FM: Government to now focus on increasing the banks’ ability to support growth    *    service tax payament-reg    *    CBDT signs 20 Unilateral Advance Pricing Agreements with Indian taxpayers    *    CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE    *    should i buy machinery after gst or before gst which will be benefit for me    *    Captive consuption to be shown in ER-1 Return filed through ACES system -reg    *    Rebate claim issue    *    DTA supplied goods at SEZ - Order receive in US $    *    Government to issue Fifth Tranche of Sovereign Gold Bonds: Applications for the Bonds will be accepted from 1st September to 9th September, 2016 and Bonds will be issued on 23rd September,2016    *    RBI Reference Rate for US $

Income Tax Case Laws - Section: 194I

Home Case Index Income Tax Sections List
Cases for Section: 194I
Showing 1 to 15 of 236 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 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 1035 - ITAT DELHI

    TDS u/s 194A - lease premium / lease charges paida to M/s. New Okhla Industrial Development Authority (NOIDA) for the purpose of acquiring land - Held that - Respectfully following the ratio laid down by Hon ble Allahabad High Court in case of Canara... ... ...


  • 2016 (8) TMI 472 - ITAT JAIPUR

    Tds u/s 194I - failure to deduct tax at source on payment made to RIICO - assessee in default u/s 201(1) - development charges paid by the assessee to Rajasthan State Industrial Development and Investment Corporation Limited (RIICO) towards allotment... ... ...


  • 2016 (7) TMI 449 - ITAT KOLKATA

    Application of section 145(3)- Held that - Consistently the books of accounts have been accepted by the revenue in the earlier years prior to search and in years subsequent to search proceedings. In these circumstances, we find that the Learned CITA ... ... ...


  • 2016 (6) TMI 689 - ITAT MUMBAI

    TDS u/s 194I - non deduction of tds on amount paid for lease - demand u/s 201(1) and 201(1A) - Held that - We have observed that the assessee along with his wife Mrs. Kavita Vikram Shah purchased a plot of residential land whereby lease deed for a pe... ... ...


  • 2016 (6) TMI 498 - ITAT PUNE

    TDS u/s 194I - non deduction of tax at source from the lease premium paid to PCNTDA for acquisition of Lease hold rights for 99 years - assessee in default - Held that - We find in appeal the Ld.CIT(A) following various decisions of the Mumbai Bench ... ... ...


  • 2016 (6) TMI 528 - ITAT PUNE

    TDS u/s 194I - non deduction of tds on lease premium paid to Pimpri Chinchwad New Township Development Authority (PCNTDA) - demand raised under section 201(1) and 201(1A) - Held that - The issue arising in the present appeal before us is identical to... ... ...


  • 2016 (8) TMI 867 - ITAT MUMBAI

    TDS u/s 194A - loan processing fees - non deduction of TDS - Held that - The first payment is on account of loan processing fees paid to the Nationalized Bank. This fee is charged by the bank for, processing the application filed by the borrower and ... ... ...


  • 2016 (5) TMI 965 - ITAT JAIPUR

    TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - Held that - Lease document has used the Development charges and Economic rent to be payable by the assessee. As the document has used two dif... ... ...


  • 2016 (6) TMI 125 - ITAT CHENNAI

    Transfer pricing adjustment - exclusion of income from annual maintenance charges from the total income - treatment to expenditure for earning the annual maintenance income - Held that - TPO has proposed to exclude the income from annual maintenance ... ... ...


  • 2016 (4) TMI 825 - ITAT DELHI

    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 ... ... ...


  • 2016 (4) TMI 314 - MADRAS HIGH COURT

    TDS u/s 194I - upfront payment made by an assessee for the acquisition of leasehold rights over an immovable property for a long duration of time say 99 years - whether constitute rental income at the hands of the lessor, obliging the lessee to deduc... ... ...


  • 2016 (3) TMI 880 - DELHI HIGH COURT

    TDS u/s 194I - whether the tour operators/travel agents were required to deduct TDS under Section 194-I of the Act while making payments to the hotels on behalf of foreign tourists? - Held that - The Revenue is right in its contention that applicabil... ... ...


  • 2016 (5) TMI 1149 - KARNATAKA HIGH COURT

    TDS u/s 194J - whether analysis and distribution (SLDC) of electricity by KPTCL from generation point to the consumers of the assessee involving utilization of sophisticated machineries, involvement of technical expertise, application of science, ser... ... ...


 
   
 
 
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