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Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Constitution of Grievance Redressal Committee    *    Commerce Secretary’s Discussions through DVC with Indian Ambassadors in European Countries on Trade Issues    *    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Central Excise Exemption of ₹ 150 Lakhs    *    Handling of Cargo in Customs Areas (Amendment) Regulations, 2016    *    Export under GST Act    *    Cenvat credit on water treatment plant    *    Banking Sector Reforms: A Journey, Not a Destination (Shri S. S. Mundra, Deputy Governor – August 24, 2016 – at India Banking Reforms Conclave 2016 organized by Governance Now in Mumbai)    *    Exchange Rate Notification with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)    *    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri

Income Tax Case Laws - Section: 194LA,

Home Case Index Income Tax Sections List
Cases for Section: 194LA,
Showing 1 to 15 of 23 Records

    Land acquired being agriculture land - appellant s case is that the lands acquired being agricultural lands were outside the ambit of section 194L and 194LA - revenue records not to be considered as additional evidence - Held that - The appellant not... ... ...

  • 2016 (8) TMI 164 - GUJARAT HIGH COURT

    TDS on Payment of compensation on acquisition of certain immovable property - applicability of section 194LA qua the compensation for the buildings - Held that - Section 194LA applies when the compensation for acquisition of immovable property is bei... ... ...

  • 2016 (3) TMI 496 - ITAT AHMEDABAD

    Penalty u/s 271C - non deduction of tds u/s 194LA - Held that - The assessee had paid compensation to the land owners but has not deducted the tax u/s 194LA of the Act from such payments as the assessee was under bona fide belief that he was not unde... ... ...

  • 2015 (10) TMI 2184 - KARNATAKA HIGH COURT

    Non deduction of TDS under Section 194LA - land so surrendered by the land owner in favour of BBMP - whether there is compulsory acquisition of land? - ITAT deleted addition - Held that - The provisions of Section 194LA would be applicable only in ca... ... ...

  • 2015 (11) TMI 180 - ITAT BANGALORE

    Non deduction of tds u/s 194LA - compensation paid to various persons for acquiring the non-agricultural land - Held that - It is clear that the question of compulsory acquisition will arise only where the compensation cannot be determined by agreeme... ... ...

  • 2015 (10) TMI 540 - KERALA HIGH COURT

    Liability to deduct tax at source - payments of compensation to the persons from whom land was acquired in connection with the project - case of the petitioner that, as per the provisions of Right to Fair Compensation and Transparency in Land Acquisi... ... ...

  • 2015 (10) TMI 75 - ITAT HYDERABAD

    Non deduction of tax at source u/s 194LA - assessee paying compensation to the property owners on account of road widening - assessee corporation strongly contended that the acquisition proceedings made as per section 146 of Hyderabad Municipal Corpo... ... ...

  • 2015 (9) TMI 134 - ITAT JAIPUR

    TDS liability u/s 194LA - payments in lieu of the agriculture land acquired by JDA for carrying out its development plans - assessee in default - Held that - From the record, it emerges that the assessee demonstrated its case for no liability of TDs ... ... ...

  • 2015 (5) TMI 844 - ITAT KOLKATA

    Interest received from Bank deposits to the extent as income from other sources.- CIT(A) deleted the addition - Held that - The income from interest by the assessee since is assessable separately under the head income from other sources , therefore, ... ... ...

  • 2015 (9) TMI 1100 - ITAT MUMBAI

    Non deduction of TDS as per the provisions of section 194L/194LA - Held that - First issue of payment of compensation vis-a-vis TDS under section 194L/194LA of the Act is concerned, the facts on the record show that to implement the scheme of the Gov... ... ...

  • 2014 (11) TMI 638 - ITAT BANGALORE

    TDS liability u/s 194LA - voluntary surrender of land - value of development rights There was no compulsory acquisition and was no payment of any monetary consideration Accourding to AO The transfer of land to BBMP though is stated to be free of cost... ... ...


    TDS on Compulsory acquisition u/s 194LA Land acquired by agreement - Whether the land acquired by agreement by the Assessee under the Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam, 1973 is compulsory acquisition within the meaning of section 194 LA ... ... ...

  • 2014 (6) TMI 609 - ITAT HYDERABAD

    Chargeability of interest u/s 201(1) of the Act - Non-deduction of TDS u/s 194LA of the Act Structural component of land compensation paid Held that - Assessee has deducted tax on the land portion of the compensation paid to the land owners - If the ... ... ...

  • 2014 (4) TMI 170 - PUNJAB & HARYANA HIGH COURT

    Stay application Entitlement for benefit u/s 10(37) of the Act - Compensation received on acquisition of land - Whether the assessee is entitled to the grant of unconditional stay of recovery of demand - Held that - The assessee received a total amou... ... ...

  • 2013 (7) TMI 774 - PUNJAB & HARYANA HIGH COURT

    Deduction for TDS on Compensation u/s 28 of Land acquisition Act - Held that - interest under Section 28 is, unlike under Section 34 of the 1894 Act, an accretion in value and regarded as part of the compensation itself which is not the case of inter... ... ...

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