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Income Tax Case Laws - Section: 194J

 
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Cases for Section: 194J
Showing 1 to 15 of 257 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 471 - ITAT PUNE

Igate Global Solutions Ltd (In The Matter of Erstwhile Igate Computer Systems Ltd - Since Amalgamated) Versus The Dy. Commissioner of Income Tax (TDS) -2, Pune

Non deduction of tds on datalink charges - technical services u/s 194J - Held that - As decided in assessee own case 2015 (1) TMI 236 - ITAT PUNE merely because for maintenance purpose certain human intervention was provided, cannot lead to the surmi.....

2015 (5) TMI 609 - ITAT HYDERABAD

M/s. Ushodaya Enterprises Private Limited Versus Asstt. Commissioner of Income-tax

TDS liability under S.194J in respect of payments made to news service agencies - Held that - Issue is covered by the decision of the Tribunal in assessee s own case for assessment years 2004-05 to 2006-07 2012 (7) TMI 120 - ITAT HYDERABAD against th.....

2015 (5) TMI 543 - ITAT MUMBAI

Harish Chandra Gutt & Co. Pvt. Ltd. Versus ITO

Disallowance of compensation paid to sister concern for executing transactions on the Bombay Stock Exchange - Held that - Assessee has submitted its computation of total income, balance sheet for the relevant assessment year along with details of bro.....

2015 (5) TMI 122 - BOMBAY HIGH COURT

The Commissioner of Income Tax-4 Versus M/s. HSBC Securities And Capital Markets (India) Pvt. Ltd.

Disallowance u/s 40(a)(ib) - deduction of STT claimed by the Assessee - ITAT allowed the claim - Held that - The requisite details of the clients have been provided by the assessee clearly. If the parties are clients of the assessee and from whom bro.....

2015 (4) TMI 543 - ITAT AHMEDABAD

Income Tax Officer & Dy. Commissioner of Income-tax Versus Shri Pratapsingh Ranjitsinh Rajput

Unexplained cash credit u/s.68 - CIT(A) deleted the addition - Held that - Amount of ₹ 1,00,000/- received from Nanak Sadi Centre and ₹ 2,50,000/- received from Nilkanth Industries was not found cash credits but repayment received from th.....

2015 (4) TMI 256 - ITAT MUMBAI

ITO (TDS) & Others Versus M/s Times Global Broadcasting Co. Ltd. & Others

Short deduction of TDS - payment of channel placement charges to cable operators/MSOs - TDS u/s 194J 10 or 194C 2 - CIT(A) held that assessee was not in default on account of short deduction of tax u/s 201(1) as well as interest levied thereon u/s 20.....

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 (5) TMI 788 - ITAT LUCKNOW

Asst. CIT, Range IV, Lucknow Versus M/s Madhyanchal Vidyut Vitran Nigam Ltd.

Disallowance of transmission charges paid to U.P. Power Corporation Limited - non-deduction of TDS under section 194J - Held that - Assessee-company is making payment of transmission charges to the transmission company in consideration of availing th.....

2015 (2) TMI 986 - ITAT MUMBAI

DCIT (TDS) -3 (1) , Mumbai Versus Zee Entertainment Enterprises Ltd.

Deduction of TAS for purchase of programmes - Demands u/s 201/201(1A) - assessee was either deducting TAS at a lower rate or was not deducting any TAS at all on various payments being made by the assessee - carriage fee /placement fee paid by the ass.....

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 (2) TMI 730 - SUPREME COURT

GVK Industries Ltd. & Another Versus The Income Tax Officer & Another

TDS u/s 194J - Nature of an amount term as success fee paid to Non Resident Company (NRC) at the rate of 0.75 of the total debt financing - consultancy service or not - whether chargeable under the provisions the Act? - Entitlement to No Objection Ce.....

2015 (3) TMI 503 - ITAT BANGALORE

Dy. Commissioner of Income Tax Circle 12(4) Bangalore. Versus. M/s. Teleradiology Solutions Pvt. Ltd.

Deduction u/s.10A - Revenue assails the order of the CIT(A) in directing the AO to exclude the reimbursement of expenditure incurred in foreign exchange towards foreign travel and insurance expenses both from the export turnover as well as total turn.....

2015 (2) TMI 164 - ITAT DELHI

M/s Genins India TPA Ltd. Versus ACIT (TDS) New Delhi

Non deduction of TDS u/s 194J - payments made to various policy holders, as well as to various hospitals on behalf of the insurance companies - Held that - It is nobody s case that a patient or a policy holder would be covered within the term busines.....

2015 (2) TMI 457 - BOMBAY HIGH COURT

The Commissioner of Income Tax (TDS), Pune Versus Grant Medical Foundation (RUBY Hall Clinic)

TDS on payment made to doctors u/s 192 or 194J - doctors drawing variable pay with or without contract - doctors drawing fixed plus variable pay - Assessee treated the same as professional services and deducted TDS u/s 194J - AO and CIT(A) treated th.....

 
   
 
 
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