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Income Tax Case Laws - Section: 271C

 
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Cases for Section: 271C
Showing 1 to 15 of 89 Records
 

2015 (6) TMI 399 - KERALA HIGH COURT

M/s Classic Concepts Home India Pvt Ltd Versus The Commissioner of Income Tax

Penalty levied under Section 271C - tax was deducted at source and was remitted belatedly - Held that - It is the admitted case of the parties that the tax was deducted at source and the same was remitted belatedly, though with interest. In such a ca.....

2015 (1) TMI 424 - GUJARAT HIGH COURT

COMMISSIONER OF INCOME TAX (TDS) Versus INDIAN PETROCHEMICALS CORPORATION LTD.

TDS u/s 192 - Gift coupons were given to employees - perquisites - Penalty u/s 271C - Short deduction of tax - revenue contended that Gift coupons were given to employees for performance of their duty and not as mementos - Held that - Assessee acted .....

2014 (12) TMI 721 - ITAT LUCKNOW

Dy. CIT (TDS), Lucknow Versus M/s. Sahara India Commercial Corporation Ltd.

TDS u/s 194C Putting up a logo on aircraft is also a type of hoarding which is advertising contract or not Board s Circular No.715 dated 8th Aug. 1995 - Nature of payment and the impact of non-deduction of tax - Held that - The payment made to M/s Sa.....

2015 (1) TMI 299 - ITAT MUMBAI

M/s. Dhariwal Films Pvt. Ltd. Versus The Additional Commissioner of Income Tax, (TDS)

Addition su/s 68 - Burden to prove - cash credit - genuineness of creditors Held that - The assessee furnished before CIT(A) certain details relating to the loan creditors for each of the year under consideration - In the remand report, the AO has po.....

2014 (10) TMI 170 - ITAT COCHIN

Shri Thomas Muthoot, Muthoot House Versus ACIT, Cir. 1, Thiruvalla

Levy of penalty u/s 271C Non-deduction of TDS on interest payment to partnership firm Levy of interest u/s 201(1) and 201(1A) - Revenue was of the view that the assessee had to deduct tax u/s 194A in respect of interest paid to the partnership firm i.....

2014 (11) TMI 281 - ITAT COCHIN

Shri Thomas Muthoot, Muthoot House Versus ACIT, Cir. 1, Thiruvalla

Levy of interest u/s 201(1) & 201(1A) Held that - Tax includes surcharge - non deduction of tax is equally applicable in respect of non deduction of tax on surcharge also - the CIT(A) is not justified in distinguishing the order of this Tribunal .....

2014 (12) TMI 20 - GUJARAT HIGH COURT

COMMISSIONER OF INCOME TAX (TDS) Versus NUCLEAR POWER CORPORATION OF INDIA LTD.

Penalty u/s 271C - Whether the Tribunal has substantially erred in upholding the order of the CIT(A) to delete the penalty u/s 271C Held that - TDS not deducted on reimbursement of food expenses paid to its employees u/s 192 Held that - CIT(A) and Tr.....

2014 (11) TMI 717 - ITAT VISAKHAPATNAM

Deputy Commissioner of Income-tax, Circle -3(1) (TDS), Vijayawada Versus Vijaya Bank, Kothagudem

TDS u/s 194 - Failure to prove regarding forwarding of Form No. 15G/H or not - Order u/s 201(1) and 201(1A) assessee in default - Held that - The assessee has furnished declarations in the prescribed format in respect of interest payment/credit made .....

2014 (6) TMI 604 - ITAT AHMEDABAD

The ITO, TDS-3, Ahmedabad Versus Shri Mahesh D. Agrawal Prop of MR. Chemicals

TDS u/s 194A on Interest - non deduction of TDS due to direct adjustment by the Kotak Mahindra Ltd. Assessee had obtained margin amount from Kotak Mahindra Ltd for making application in public issue of shares and the amount paid to Kotak Mahindra Ltd.....

2014 (5) TMI 810 - ITAT JODHPUR

The DCIT, (TDS) Jodhpur Versus Oil India Limited,

Cancellation of penalty u/s 271C of the Act Payment made for services rendered - Liability to deduct TDS u/s 194J of the Act on rent paid for hiring crane Held that - Following M/s Oil India Limited Versus Dy. CIT. (TDS), Jodhpur 2013 (11) TMI 1237 -.....

2014 (6) TMI 1 - ITAT CUTTACK

Ortel Communications Ltd. Versus JCIT (TDS), Bhubaneswar

Penalty u/s 271C of the Act Failure to deduct TDS u/s 194C of the Act Payment made to broadcasters of different TV channels on account of air time charges Held that - Following ORTEL COMMUNICATIONS LTD Versus ASSTT COMMISSIONER OF INCOME TAX (TDS) 20.....

2014 (4) TMI 1015 - ALLAHABAD HIGH COURT

The Commissioner of Income Tax-II Lucknow Versus M/s. Sahara India Mutual Benefit Co. Ltd.

Waiver of penalty u/s 273B Cancellation of penalty u/s 271C of the Act TDS at the time of credit of interest or at the time of actual payment Held that - The Tribunal rightly held that the tax has been deducted at source at the time of actual payment.....

2014 (2) TMI 800 - ALLAHABAD HIGH COURT

Commissioner of Income Tax (TDS) Versus GM. (Telecom), BSNL

Waiver of penalty - Reasonable cause - Scope of reasonable cause as defined in section 273B of the Act - Short deduction of TDS on account of the payment of trade discount/commission to franchisees - Whether reasonable cause for a failure to deduct t.....

2014 (1) TMI 1233 - ITAT HYDERABAD

Asst. CIT, Circle-15(2) Hyderabad Versus M/s. Good Health Plan Limited

Validity of admission of Additional grounds penalty u/s 271C - period of limitation - Held that - The CIT (A) is correct in admitting the additional ground raised before him for adjudication as this additional ground raised by the assessee goes to th.....

2013 (11) TMI 619 - KARNATAKA HIGH COURT

COMMISSIONER OF INCOME TAX &INCOME TAX OFFICER Versus M/s HINDUSTAN LEVER LTD

TDS deduction u/s 194B - Prize money given in kind Assessee in default u/s 201 - Held that - it is clear that provisions of Section 194B does not provide for deduction of tax at source where the winnings are wholly in kind and it simply puts a respon.....

 
   
 
 
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