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Addition u/s 68 - the loan which has been returned to the respective creditors cannot be taxed in the hands of assessee as its income - Tri    *    CENVAT credit - dumpers/ tippers will be in the nature of inputs for providing Supply of tangible goods services & not capital goods Tri    *    CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE    *    Captive consuption to be shown in ER-1 Return filed through ACES system -reg    *    Travelling expenses incurred outside India by on duty employee whether taxable?    *    should i buy machinery after gst or before gst which will be benefit for me    *    After GST - Machinery booking on commission    *    Applicability Of Service tax on Liquidated Damages    *    Dr. Liam Fox, U.K. Secretary of State for International Trade calls on the Union Finance Minister Shri Arun Jaitley: Both the leaders call for forging deeper trade and investment arrangements between the two countries    *    Notification of Protocol for amendment of the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, and for the encouragement of mutual trade and investment between India and Mauritius    *    Scheme of Rebate of State Levies on Export of Garments 2016    *    CENVAT CREDIT    *    Cenvat credit on water treatment plant    *    Excise Cenvat credit on Electricity Power bill    *    Regarding cenvat credit on service tax on rent a cab    *    Service tax exemption for transportation of life saving medicines    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    Workshop on Government E-Marketplace (GeM) for Suppliers for E-Procurement    *    Ms. Penny Pritzker, U.S. Secretary of Commerce calls on the Union Finance Minister Shri Arun Jaitley: Both the leaders discussed the measures to increase the bilateral trade among the two countries.    *    Potato Chips as Namkeen    *    LTC exemption for travelling to Sri Lanka    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014

Income Tax Case Laws - Section: 271C

Home Case Index Income Tax Sections List
Cases for Section: 271C
Showing 1 to 15 of 115 Records
 
  • 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 169 - DELHI HIGH COURT

    Penalty u/s 271C - non deduction of tds - bonafide mistake - Held that - A perusal of the impugned orders of the CIT(A) and the ITAT in the penalty proceedings reveals that neither of the said authorities considered the issue whether in fact there wa... ... ...


  • 2016 (6) TMI 888 - ITAT CHANDIGARH

    Penalty u/s 271CA - waiver of penatly u/s 273B - failure with respect to TCS liability - Held that - Levy of penalty under section 271C of the Income-tax Act, 1961, for failure To deduct tax at source, is not automatic. In order to bring in applicati... ... ...


  • 2016 (6) TMI 838 - ITAT KOLKATA

    Penalty u/s 271(1)(c) - validity of show cause notice - Held that - The show cause notice u/s. 274 of the Act is defective as it does not spell out the grounds on which the penalty is sought to be imposed. Following the decision of the Hon ble Karnat... ... ...


  • 2016 (6) TMI 739 - KERALA HIGH COURT

    Penalty under Section 271C - non deduction of tds as required by them under Section 194A - Held that - When there is a failure on the part of the assessee to deduct tax at source in violation of Section 194A, the penal provisions of Section 271C are ... ... ...


  • 2016 (6) TMI 485 - ITAT COCHIN

    Penalty levied u/s. 271C - short delay in remitting the TDS to the credit of Central Government - Held that - We find that there is a reasonable cause established by the assessee for remitting the TDS belatedly to the credit of the Central Government... ... ...


  • 2016 (5) TMI 22 - ITAT DELHI

    Rectification of mistake - rectification of the order passed u/s 201(1) and 201(1A) seeked - Held that - what is required for adjudication is only the subsequent appeal of the assessee which is filed by him against the order u/s 154 dated 30th April,... ... ...


  • 2016 (5) TMI 96 - ITAT HYDERABAD

    Stay - Penalty under section 271C - tds u/s 194H - whether the assessee is required to make any TDS under section 194H is pending adjudication before the Hon ble Supreme Court of India as divergent views have been expressed by various High Courts in ... ... ...


  • 2016 (3) TMI 818 - ITAT AGARA

    Penalty under section 271 C - failure to deduct tax on payment made on account of salary - Held that - In FY 2008-09 the assessee was found to have failed to deduct tax on payment made on account of salary amounting to ₹ 1,54,072/-. Subsequentl... ... ...


  • 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... ... ...


  • 2016 (1) TMI 583 - SUPREME COURT

    Penalty u/s 271C - Penalty for failure to deduct tax at source - reasonable cause - ITAT and HC deleted the penalty levy - Held that - In the present appeals we are concerned with levy of penalty u/s 271-C for which it is necessary to establish that ... ... ...


  • 2016 (5) TMI 69 - ITAT CHANDIGARH

    Penalty under section 271C - failure to deduct tax - Held that - In the present case, we find that the assessee has not been treated as an assessee-in-default as per section 201 of the Act and is, therefore, neither liable to deduct nor pay any tax a... ... ...


  • 2015 (12) TMI 910 - DELHI HIGH COURT

    Failure to deposit TDS deducted from the salary received by the expatriate employee outside India - penalty u/s 271C - Held that - In the present case, in light of the factual findings of the ITAT that there was nothing brought on record by the Depar... ... ...


  • 2016 (1) TMI 680 - ITAT MUMBAI

    Penalty u/s Sec. 271C - non deduction of tds on five foreign remittances u/s 195 - (i) Engineering and Draughting services provided by AEC. - (ii) Payments for purchase of shrink wrapped software (i.e. standard computer software) - Held that - It is ... ... ...


  • 2015 (11) TMI 116 - ITAT KOLKATA

    Penalty u/s. 271C - failure to deduct tax and deposit to Govt. account - short deduction of TDS u/s. 194D of the Act treating the payments as contractual receipts u/s. 194C - CIT(A) deleted penalty - Held that - The assessee has made payments treatin... ... ...


 
   
 
 
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