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Income Tax Case Laws - Section: 194J

Cases for Section: 194J
Showing 1 to 15 of 267 Records

2015 (7) TMI 175 - ITAT JAIPUR

M/s Bharti Hexacom Limited Versus Income Tax Officer, (TDS) -II, Jaipur

Non-deduction of tax u/s 194H - transaction of prepaid card sold to distributor and price at which the end customer buys alleging the difference to be payment of commission - Held that - Recently this Bench has decided similar issue in the case of Ta.....

2015 (6) TMI 457 - ITAT HYDERABAD

The Income Tax Officer Versus Smt. Dr. R. Indira Gouri

Disallowance under section 40(a)(ia) - non deduction of TDS on payments made by the assessee on account of consultancy charges to anesthetist and architect/contractor - CIT(A) deleted disallowance - Held that - Both the amounts in question on account.....

2015 (6) TMI 277 - ITAT KOLKATA

PCB Enterprise Pvt Ltd, Kolkata Versus ACIT, Central Circle-XXVIII, Kolkata

Disallowance u/s 40(a)(ia) - non deduction of TDS on internal audit fee - Held that - In each of the case audit fee did not exceed Rs.,20,000/-. The relevant assessment year involved is 2006-07 relevant to financial year 2005-06. In view of the provi.....

2015 (5) TMI 931 - ITAT DELHI

Deputy Commissioner of Income Tax Circle-49 (1) , New Delhi Versus Artemis Medicare Service Ltd., Artemis Medicare Service Ltd Versus Deputy Commissioner of Income Tax Circle-49 (1) , New Delhi

Tds liability - assessee is a hospital and has doctors working in it by virtue of employment as well as certain agreement entered between - whether payment made by the assessee to the doctors is covered u/s 194J in respect of 3rd and 4th category of .....

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 (6) TMI 96 - ITAT PUNE

Kirloskar Oil Engines Ltd. Versus Dy. Commissioner of Income Tax, TDS-II, Pune

TDS on provisions made at the end of the year - The assessee claimed that in number of cases, the exact payees and the amounts payable to them could not be identified before closure of books and in the absence of any identified payees, the provisions.....

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 (7) TMI 109 - ITAT BANGALORE

Asstt. Commissioner of Income-Tax Circle-12 (4) , Bangalore Versus M/s Torry Harris Business Solutions (P) Ltd.

TDS on payment made for Internet services i.e. leased line benefits/broadband services - Whether are not in the nature of technical services and do not attract the provisions of sec.194J - Held that - The issue is covered in favour of the assessee by.....

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 (6) TMI 24 - ITAT RAJKOT

Indian Oil Corporation Ltd (Western Region Pipeline) Ltd And Others Versus ACIT, TDS Cir. Rajkot and Others

Non-deduction of tax under section 194C - assessee-in-default under section 201(1) - Held that - As the appellant was required to deduct tax on the year end provisions made by it. However, as tax has been deducted subsequently before due date of fili.....

2015 (6) TMI 236 - ITAT HYDERABAD

Dy. Commissioner of Income Tax Versus M/s. Lanco Amarkantak Power (P) Ltd

Liability to TDS u/s 194J - payment of service charges to Chhattisgarh State Industrial Development Corporation Ltd - whether the nature of the payment is Professional fee? - CIT(A) deleted tds liability as the service charges paid by treating the sa.....

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