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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: 195

Home Case Index Income Tax Sections List
Cases for Section: 195
Showing 1 to 15 of 794 Records
 
  • 2016 (8) TMI 769 - GUJARAT HIGH COURT

    Re-opening of assessment - TDS u/s 195 - Held that - It was only after such detailed scrutiny that the Assessing Officer passed the order of assessment in which he made no additions on the ground of failure to deduct tax at source. It is true that he... ... ...


  • 2016 (8) TMI 822 - GUJARAT HIGH COURT

    Penalty levied u/s.271C - non deduction of tds - Held that - The assessee could not be faulted if it thought that its own determination of what would be the income of the Canadian and UK Companies were not conclusive of its liability to deduct tax fr... ... ...


  • 2016 (8) TMI 1009 - ITAT PUNE

    TDS u/s 195 - P.E. in India - Whether the payments made by the assessee in lieu of designs, drawings, plans made by Gensler is in the nature of royalty/fee for included services and thus the assessee was liable to deduct tax at the time of making suc... ... ...


  • 2016 (8) TMI 57 - ITAT BANGALORE

    TDS u/s 195 - disallowance u/s. 40(a)(ia) - Held that - We find that the income and expenses recorded in the books of Subex Ltd. in the intervening period between 1.9.2007 and 31.3.2008 were recorded in the assessee s books by way of journal entry. W... ... ...


  • 2016 (8) TMI 166 - DELHI HIGH COURT

    TDS u/s 195 - withholding of tax - payments made/ to be made to Steria France under the Management Services Agreement - whether the payment made by Steria (India) for the management services provided by Steria France will not be taxable in India in t... ... ...


  • 2016 (8) TMI 47 - ITAT DELHI

    TDS u/s 195 - Royalty Income chargeable to tax - payment for purchase of shrink wrapped readymade software from salesforce.com, Singapore - taxability in India - Held that - The said payment does not fall with the purview of royalty as well as Articl... ... ...


  • 2016 (8) TMI 1001 - ITAT DELHI

    Treatment to project work as separate profit centre - segmental approach - Held that - The inferences drawn by the TPO are incorrect and quite clearly the assessee was not doing a simple support service per se for the project work undertaken by its A... ... ...


  • 2016 (8) TMI 678 - SUPREME COURT OF INDIA

    TDS - assessee in default - assessing authority has issued certificates authorizing the payment without deduction of tax - after the issuance of the said certificate the assessee made payments as against each invoices without any deductions Held that... ... ...


  • 2016 (8) TMI 69 - ITAT CHENNAI

    Non granting 100 depreciation on software purchase - Held that - In this case, the assessee acquired the software for the purpose of its business and it is a intangible asset under clause (iia) to sec.32(I) of the Act. Thus, outright acquisition of c... ... ...


  • 2016 (8) TMI 906 - ITAT MUMBAI

    Reduction in Quantum of MAT Credit U/sec 115JAA - reduction on account of exclusion of Educational cess and surcharge - Held that - The income tax includes surcharge and educational cess for giving the credit u/s.115JAA of the Act. No law contrary to... ... ...


  • 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 562 - ITAT MUMBAI

    TDS u/s 195 - non deduction of tax at source on payment to Centre for Investment and Business Advisory, Indonesia as fees for technical services (FTS) under section 9(1)(vii) - Disallowance of expenses under section 40(a)(ia) - India-Indonesia DTAA -... ... ...


  • 2016 (7) TMI 567 - ITAT MUMBAI

    TDS u/s 195 - professional fees paid outside India without deduction of tax at source - disallowance u/s 40(a)(i) - PE existence - Held that - From the details on record there is no material to establish that any technical knowledge, skill, etc. have... ... ...


  • 2016 (7) TMI 580 - ITAT KOLKATA

    TDS u/s 195 - whether the payments made by the assessee to its foreign subsidiaries would fall under the ambit of fees for technical services as per the DTAA - PE in India - Held that - We find that as per Article 7 of UK and Singapore Treaty, in the... ... ...


  • 2016 (8) TMI 504 - ITAT MUMBAI

    TDS u/s 195 - income from Indian operation - whether the assessee did had an agency PE in the form of Taj India within the meaning of Article 5(4) of the India-Mauritius-DTAA? - Held that - An agent is deemed to be a PE of a foreign enterprise, if he... ... ...


 
   
 
 
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