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Income Tax Case Laws - Section: 194I

Cases for Section: 194I
Showing 1 to 15 of 177 Records

2015 (7) TMI 45 - ITAT DELHI

DCIT, Circle 13 (1) , New Delhi Versus M/s Neemrana Hotel Pvt. Ltd

Disallowance u/s 40(a)(ia) - TDS as per provisions of section 194 I (Rent) or S. 194C (Payment to Contractors) - assessee submitted that the assessee was having Revenue Sharing Arrangements with other parties, so TDS was not required to be deducted u.....

2015 (5) TMI 864 - ITAT KOLKATA

I.T.O., Ward-57 (3) Kolkata Versus Earnest Towers (P) Ltd.

TDS u/s 194I - Premium for acquiring leasehold rights for the leased plot - whether falls within the purview of sub clause (i) of explanation to sec. 194I which specifies the meaning of the term rent ? - whether payment of premium was for acquisition.....

2015 (6) TMI 209 - ITAT MUMBAI

The Deputy Commissioner of Income Tax, (TDS) , Circle, Thane Versus M/s. Paradise Infra-Con Pvt Ltd

Liability to TDS u/s 194I- payment made by the assessee being lease premium - CIT(A)deleted the addition - Held that - As the issue involved in the present case as well as all the material facts relevant thereto are similar to the case of Wadhwa &.....

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.....


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 (6) TMI 751 - ITAT MUMBAI

Centrum Broking Ltd Versus Asstt. Commissioner of Income Tax

Disallowance of VSAT and Lease line charges u/s 40(a)(ia) - Held that - This issue has been decided in favour of the assessee in the case of The CIT Vs. M/s The Stock and Bond Trading Company (2011 (10) TMI 172 - BOMBAY HIGH COURT) wherein followed c.....

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.....



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 .....

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