Category: Sec. 194C

Bombay H.C : Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in not treating the Hospital Based Consultants (HBCs) as employees and therefore provisions of Section 192 is not applicable?

High Court Of Bombay Pr.CIT (TDS) vs. National Health & Education Society (P.D. Hinduja Hospital & Medical Research Centre) Section 3, 131, 133A, 192, 194C, 194H, 194J, 201, 201(1), 201(IA), 260A S.C.Dharmadhikari & B.P. Colabawalla, JJ. Income Tax Appeal No.105 of 2016 WITH 116 of 2016, 112 of 2016, 115 of 2016, 121 of 2016, 128 …

Bombay H.C : Provisions of section 194LA are not applicable, without appreciating the fact that cost of construction incurred by the assessee is the consideration paid for acquiring such rights, interest and titles from such squatters/hutments

High Court Of Bombay CIT (Tds) vs. Mumbai Metropolitan Regional Development Authority Section : 194C, 194J, 194L, 194LA Asst. Year : 2000-01 to 2009-10 S.C. Dharmadhikari & B.P. Colabawalla, JJ. Income Tax Appeal (IT) No. 308, 309, 310, 311, 312, 314, 373 of 2016 6th September, 2018 Counsel appeared: Suresh Kumar for the Petitioner.: R.S. Padvekar, …

Bombay H.C : In case of assessee carrying on business of broadcasting of television channels, payments of placement charges and subtitling charges would fall within meaning of ‘work’ covered in clause (iv) of Explanation to section 194C, and, thus, assessee was justified in deducting tax at source under section 194C while making said payments

High Court Of Bombay CIT, TDS-2, Mumbai vs. UTV Entertainment Television Ltd. Section 194C, 194J S. Oka And A.K. Menon, JJ. IT Appeal Nos. 525, 732,741 And 1035 Of 2015 October  11, 2017 ORDER 1. The submissions of the learned counsel appearing for the parties were heard on earlier date. As there is a challenge to …

Allahabad H.C : The expenses incurred by the Assessee amounting to Rs.2,31,11,513/-under head “Payment made of lorry hire charges’ is not covered under Section 40(a)(ia) of the Income Tax Act, 1961 as the provisions of Section 194-C of the Income Tax Act, 1961 are not found applicable

High Court Of Allahabad CIT vs. Shark Roadways Pvt. Ltd. Section 260-A, 40(a)(ia), 194-C Asst. Year 2008-09 Sudhir Agarwal & Virendra Kumar, JJ. Income Tax Appeal No. 9 of 2013 1st May, 2017 Counsel Appeared: D.D. Chopra for the Appellant.: Ashish Raj Shukla, Illigible, R.B. Shukla for the Respondent SUDHIR AGARWAL & VIRENDRA KUMAR, JJ. 1. …

Punjab & Haryana H.C : Whether a person who fails to deduct at source under section 194C is not liable to pay interest under section 201(1A) if the payee of such amounts has files a nil return or a return showing a loss?

High Court Of Punjab And Haryana CIT (TDS)-1, Chandigarh vs. Punjab Infrastructure Dev. Board Section 201, 194C Assessment year 2007-08 S.J. Vazifdar, CJ. And Deepak Sibal, J. IT Appeal No. 73 Of 2016 December 20, 2016 ORDER S.J. Vazifdar, CJ. – This is an appeal against the order of the Income Tax Appellate Tribunal, allowing the …

Punjab & Haryana H.C : The nature of work carried out by sub-contractors to be mere a work within the meaning of Section 194C and the work carried does not fall under professional and technical service provided within the meaning of Section 194J read with Explanation 2 to section 9(1)(vii) of the Income Tax Act, 1961

High Court Of Punjab And Haryana Pr. CIT, TDS-II, Chandigarh vs. Senior Manager (Finance), Bharat Heavy Electricals Ltd. Section 194C, 194J S.J. Vazifdar, CJ. And Deepak Sibal, J. IT Appeal No. 242 Of 2016 (O&M) December 9, 2016 ORDER S.J. Vazifdar, CJ. – This is an appeal against the order of the Income Tax Appellate Tribunal …

Delhi H.C : The “wheeling charges” paid by the Assessee, in the facts of this case, was deductable as it did not amount to “fees for technical services” within the meaning of Section 194J

High Court Of Delhi CIT vs. Delhi Transco Ltd. Section 194C, 194J, 201(1), 201(1A) Asst. Year 2005-06 S. Muralidhar & Vibhu Bakhru, JJ. ITA 384/2012, 566/2013, 570/2013, 323/2015, 324/2015, 325/2015, 341/2015 6th August, 2015 Counsel appeared: Kamal Sawhney, Senior Standing counsel with Raghvendra Singh, Junior Standing counsel for the Petitioner.: A.B. Dial, Senior Advocate with Ginny …
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