2016 (1) TMI 1087 - ITAT MUMBAI
ITO (TDS) 3 (4) , Mumbai Versus Unichem Laboratories Ltd.
TDS u/s 194H - whether relationship between the assessee and distributors is in the nature of principal to principal and not that of principal to agent? - Held that - As observed that the assessee company is raising sale invoice s on the distributor M/s Rudra Pharma Distributors Limited which are placed on the paper book filed by the assessee company while the ledger account showing invoices raised and payments received from distributor M/s Rudra.....
2016 (1) TMI 315 - ITAT MUMBAI
Asstt. Commissioner of Income Tax, TDS Circle Versus M/s Raymond Ltd.
TDS u/s 194J - non deduction of TDS on the rebates and incenties - CIT(A) deleted the disallowance - Held that - There should be an agency among the parties for the payment of commission and brokerage to bring the parties within the ambit of section 194H. There is no dispute that the law relied by the counsel of the parties but the crux of the said law is that in the case of incentives and rebates where there is no element of Agency the provision.....
2016 (1) TMI 810 - KARNATAKA HIGH COURT
THE COMMISSIONER OF INCOME TAX, TDS, BANGALORE AND THE INCOME TAX OFFICER, TDS WARD, HUBLI Versus HUBLI IELECTRIC SUPPLY COMPANY LTD.
TDS u/s 194J - Tribunal held that Section 194J not applicable on payment of transmission charges to KPTCL - Held that - The contents of the power transmission agreement there is no mention of any offer with regard to any technical services by the KPTCL. Plain and simple intention of the parties to the agreement as discernable from the power transmission agreement is that the assessee was desirous of using the transmission network belonging to the.....
2016 (1) TMI 662 - ITAT KOLKATA
Income Tax Officer Versus M/s Intelsys Technologies Pvt Ltd
TDS u/s 194C - Addition on account of payment of software charges without making TDS - CIT(A) deleted the addition - Held that - All the relevant details were available before AO but he has not exercised his power to verify the purchase bills. The AO has just only treated the purchase transaction as software development charges on premise and on the basis of nomenclature shown in financial statement of assessee. It is pertinent to note that merel.....
2016 (1) TMI 503 - ANDHRA PRADESH HIGH COURT
COMMISSIONER OF INCOME TAX (TDS) Versus HERAMEC LTD
TDS u/s 194J - procurement of ready study data by the parent company, from another foreign company, and supplying it to the assessee amounts - Non deduction of tds on technical services rendered to a resident - Held that - As the ready study data, purchased by M/s.Alkor Petroo Limited from M/s.Hardi Exploration and Production (Hardi UK), was supplied by them to their subsidiary i.e., the assessee; and the amount paid by M/s.Alkor Petroo Limited t.....
2016 (1) TMI 580 - PUNJAB AND HARYANA HIGH COURT
Commissioner of Income Tax (TDS) Chandigarh Versus DAV College, Sector-10, Chandigarh
TDS u/s 194J or 192 - whether relation with Guest Faculty (professional teaching staff) is equivalent in nature to an employer/employee relationship? - Held that - This Court in M/s Ivy Health Life Services Pvt. Ltd. s case (2015 (12) TMI 1063 - PUNJAB AND HARYANA HIGH COURT) held that it was required to be seen whether the agreement between the assessee and the concerned doctors was a contract for service or a contract of service . In case, it i.....
2016 (1) TMI 617 - ITAT MUMBAI
M/s. B4U Television Network India Ltd. Versus Dy. Commissioner of Income Tax (TDS) – 1 (1) , Mumbai
TDS u/s 194J - non deduction of tds - whether the remuneration paid to the director Mr. K. S. Kalyansundaram is liable to be taxed in view of provision contended u/s. 192(1) or is liable to be taxed in view of the provision contended in section 194J ? - Held that - In view of the terms and conditions of the contract of Mr. K. S. Kalyansundaram, it is apparent that he is not regular employee of the company. There is nothing on record to which it c.....
2016 (1) TMI 496 - ITAT HYDERABAD
M/s BHARATI AIRTEL LTD Versus DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-14 (1) , HYDERABAD
Selection of TDS rates - TDS u/s 194C OR 194J - Rectification of mistake - assessee submitted that instead of remitting the mater back to the file of the Assessing Officer, the Tribunal could have decided the issue on the basis of facts and material available on record - Held that - On a perusal of the finding of the Tribunal it is seen that the Tribunal, after analysing the terms of the agreement between the assessee and the service provider and.....
2016 (1) TMI 126 - ITAT KOLKATA
M/s Saregama (I) Ltd. Versus Assistant Commissioner of Income-Tax (TDS) , Circle-59, Kolkata
TDS u/s 194J - outright purchase of copyright - non deduction of TDS - Assessee in default - Held that - The assessee is an Indian company engaged, inter alia, in the business of manufacture and sale of audio cassettes, CDs etc. and also in production of films/TV Serials and in its course of business activities assessee made payments for acquisition of copyright of music/films from the music producers, i.e. transfer of ownership of copyrights for.....
2016 (1) TMI 177 - ITAT HYDERABAD
ACIT (TDS) Circle-2 (1) , Hyderabad Versus M/s. Planet Online P. Ltd. and M/s. Planet Online P. Ltd. Versus DCIT, Circle-15 (2) Hyderabad.
Tds u/s 194J - band width charges - non deduction of TDS - Held that - The band width charges are not liable for TDS under section 194J and dismiss the departmental appeal on this issue. - Decided in favour of assessee. BR BR TDS on Sodexo coupons given by an employer to the employee - Held that - As regards the applicability of TDS provisions to Sodexo Coupons is concerned, we find that this issue is covered in favour of the assessee by the deci.....
2016 (1) TMI 247 - ITAT JAIPUR
The Income Tax Officer, (TDS) , Bundi. Versus The Secretary, Krishi Upaj Mandi Samiti, Bundi.
TDS u/s 194J - payments made by the assessee to RSAMB on account of statutory contribution, against which the assessee received professional and technical services from RSAMB - Held that - It is found that there is no contractor-contractee relationship between the assessee and the RSAMB. The RSAMB is a parental body of Krishi Upaj Mandi Samiti. The Krishi Upaj Mandi Samiti is required to make a contribution out of its income to the marketing boar.....
2015 (11) TMI 1310 - PUNJAB AND HARYANA HIGH COURT
Commissioner of Income Tax (TDS) Chandigarh Versus The Accounts Officer, M/s Dakshin Haryana Bijli Vitran Nigam Limited, Panchkula
TDS u/s 194J - payments made by the assessee in form of transmission/wheeling and SLDC charges - ITAT quashed TDS liability making a mention of Explanation 2 to section 9(1)(viii) of I.T.Act, regarding term technical service by using the word human - Held that - As decided in Commissioner of Income Tax (TDS) Chandigarh vs. Dakshin Haryana Bijli Vitran Nigam Limited 2014 (6) TMI 542 - PUNJAB & HARYANA HIGH COURT the issue arising in these appe.....
2016 (1) TMI 679 - ITAT MUMBAI
DCIT-2 (2) , Mumbai Versus M/s Manilal Patel Clearing Forwarding Pvt. Ltd. and ITO (TDS) (OSD) -Range-2, Mumbai Versus M/s Manilal Patel Clearing Forwarding Pvt. Ltd.
TDS U/S 194J and 194I - tds not deducted on dock fees and airport terminal charges and cargo handling charges - Held that - The stand of the Assessing Officer is that since the total reserves exceeds the investment in securities, income from which is exempt, therefore, it can be presumed that investment were out of borrowed funds. However, the investments were made by the assessee over the years and the total reserves in the respective years were.....
2016 (1) TMI 859 - ITAT MUMBAI
Shri Girish M. Kothari Versus Jt. Commissioner of Income Tax Range–23 (2) , Mumbai
Addition on interest income on the basis of AIR data - Held that - There is no dispute to the fact that the assessee is following mercantile system of accounting. Moreover, as per the AIR information available in Assessing Officer s record, assessee in the relevant F.Y. has received interest of ₹ 6,60,822 from Everest Niwara. This fact is also evident from form no.26AS, a copy of which is submitted before us by the learned Counsel for the a.....
2016 (1) TMI 1025 - ITAT MUMBAI
The ACIT, (TDS) , Mumbai Versus M/s Rediff. Com India Ltd.
TDS u/s 194J - Non deduction of TDS on payment towards Internet charges (Band Width charges) - CIT(A) deleted the disallowance - Held that - the dispute with regard to the nature of payment made for purchase of software was settled at rest only by Finance Act 2012 through which Explanation-4 was added to Sec. 9(1)(vii). Although the said amendment was given retrospective effect, legal maxim, lex non cogit ad impossibillia, meaning thereby that th.....