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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: 194J

Home Case Index Income Tax Sections List
Cases for Section: 194J
Showing 1 to 15 of 398 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 814 - CALCUTTA HIGH COURT

    TDS u/s 194J - payment on account of royalty - Held that - Allow the appeal for the limited purpose of remanding the matter to the learned Tribunal for the purpose of considering whether the services provided by the recipient of the aforesaid sum of ... ... ...


  • 2016 (8) TMI 325 - ITAT AHMEDABAD

    TDS u/s 194J - license fees paid to IRCTC (Indian Railway Catering & Tourism Corporation) due to non deduction of tax from the payment - Held that - The license fee is paid consequent to regular system devised by IRCTC which calls for tenders off... ... ...


  • 2016 (8) TMI 422 - KARNATAKA HIGH COURT

    Non-deduction of tax at source on roaming charges paid to other service providers - whether the Tribunal is right in law in holding that the assessee could not have been deemed as one in default for non-deduction of tax at source on roaming charges p... ... ...


  • 2016 (8) TMI 107 - GUJARAT HIGH COURT

    TDS u/s 194C or 194J - TDS on Port Charges - as per the AO the services provided by the C & F agents were in the nature of professional services - Held that - It is clear that C & F agents are nowhere remotely indicated in the explanation to ... ... ...


  • 2016 (8) TMI 1036 - ITAT VISAKHAPATNAM

    TDS u/s 194C OR 194H - contract for supply of labour - Held that - The contract between the assessee and the agencies is a mere contract for supply of labour for execution of work contract as defined under the provisions of section 194C, but not a co... ... ...


  • 2016 (8) TMI 77 - ANDHRA PRADESH HIGH COURT

    TDS u/s 194C OR 194J - operation and maintenance charges and repairs for maintenance of plant and machinery - Held that - The primary distinction between a payment made under Section 194C and a payment made under Section 194J is that the former arise... ... ...


  • 2016 (7) TMI 694 - ITAT MUMBAI

    TDS u/s 194C or 194J - payments made for supplying copies of final negative - Held that - As per section 194J the concerned company has to provide some technical input, as stated by Assessing Officer himself in the assessment order, that print proces... ... ...


  • 2016 (7) TMI 758 - ITAT CHENNAI

    TDS u/s 195 - Disallowance made under section 40(a)(I) - expenditure incurred on subscription paid to nonresidents abroad - Held that - The authorities below have not checked with the invoices submitted by the assessee as to whether the services rend... ... ...


  • 2016 (7) TMI 160 - ITAT MUMBAI

    Remuneration paid to the partners disallowed - higher remuneration of partnership - Held that - Assessee claimed the deduction of higher remuneration of partnership based on supplementary partnership deed dated 02-04-2003 in the assessment years 2005... ... ...


  • 2016 (7) TMI 106 - ITAT MUMBAI

    Method of accounting - Disallowance u/s 40(a)(ia) - short accounting of receipts in the books of accounts vis- -vis in the TDS certificates - rejection of books of accounts - Since the assessee working as sole selling agent make direct payment to pri... ... ...


  • 2016 (7) TMI 178 - ITAT KOLKATA

    TDS u/s 194J - non deduction of tds - recovery of dues - Held that - It is not clear from the records as to what is the component of the professional charges paid beyond ₹ 20,000/- so as to determine the liability to TDS u/s 194J of the Act. In... ... ...


  • 2016 (6) TMI 891 - ITAT MUMBAI

    TDS u/s 194J OR 194C - Fees for technical services - TDS on enrollment expenses and AMC charges - TDs on payment for interconnect/port access charges - Held that - Fees for technical services in section 194J of the Incometax Act, 1961, has the same m... ... ...


  • 2016 (6) TMI 691 - ITAT KOLKATA

    TDS u/s 194J - Non deduction of Tax at Source on consultancy & accounting charges - genuineness of expenses - Held that - Expenditure claimed by the assessee under the head consultancy & accounting charges does not represent the professional ... ... ...


  • 2016 (7) TMI 105 - ITAT KOLKATA

    TDS u/s 194C - payment made to advertising agency without deduction of tax at source - 2nd proviso to section 40(a)(ia) inserted by the Finance Act, 2012, w.e.f. 1.4.2013 applicable retrospectively - Held that - Assessee accepting the tds liability h... ... ...


 
   
 
 
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