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Commissioner of Income Tax (TDS) Versus Hakmichand D. And Sons

2017 (10) TMI 483 - GUJARAT HIGH COURT

TDS u/s 194J - liability to deduct tax at source for license fees paid to IRCTC - Held that:- Under sub-section (1) of Section 194C, any person responsible for paying any sum to any resident for carrying out any work in pursuance of a contract betwee .....

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would apply in case of a payment being made by a contractor to a contractee and not vice-versa. In the present case, the payment of licence fee was made by the contractee to the contractor and therefore section 194C of the Act would not apply. - .....

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ssee. - TAX APPEAL NO. 663 of 2017 To TAX APPEAL NO. 668 of 2017 - Dated:- 11-9-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. For The Appellant : Mr Bhatt With Mrs Mauna M Bhatt, Advocate For The Opponent : Mr Saurabh Soparkar With B.S.Soparkar .....

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is liable to deduct tax at source for license fees paid to IRCTC? ' 2. The issue in the nutshell pertains to the disallowance under section 201(1) read with section 194J of the Act on the payments made by the assessee by way of license fees to I .....

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201 for such expenditure. Similar issue came up for consideration before this Court in Tax Appeal No. 569 of 2017 in context of disallowance made by the Assessing Officer under section 40(a) (ia) of the Act. The Court rejected Revenue's appeal m .....

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of licence fee. According to the Revenue, on such payments, the assessee had to deduct tax at source which admittedly the assessee had not done. Section 194J of the Act raises the requirement for deduction of tax on payment of professional or technic .....

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n 194C, any person responsible for paying any sum to any resident for carrying out any work in pursuance of a contract between the contractor and the specified person is required at the time of credit of such sum in the account of the contractor or a .....

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