Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Sec. 194C

Karnataka H.C : Whether section 194C would apply in respect of supply of printed material as per prescribed specifications?

Avijit Das / September 5, 2013

High Court Of Karnataka CIT Vs. Bangalore District Co-Operative Milk Producers Societies Union Ltd. Assessment Years : 2000-01 To 2004-05 […]

Sec. 194C, Sec. 204(iii), Section 197, Section 204

Punjab & Haryana H.C : the Hon’ble Income Tax Appellate Tribunal, Delhi Bench, New Delhi has erred in law in deleting the demand of Rs.55,80,301/- created on a/c of short deduction of tax from the payment of Rs.46,83,10,501/- made to eight different parties of contract work done by him

Avijit Das / January 28, 2013

High Court Of Punjab & Haryana CIT vs. Parle Biscuits Pvt. Ltd. Section 194C, 197, 204(iii) Hemant Gupta & Ritu

Income Tax Case Laws, Sec. 143(2), Sec. 194C, Sec. 40(a)(ia), Section 204

Delhi H.C : the assessee, who was aggrieved by the orders passed by the Assessing Officer as well as the Commissioner of Income Tax (Appeals), had, inter alia, taken the ground that the addition of Rs.8,51,43,744/- by invoking the provisions contained in Section 40(a)(ia) of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’) was erroneous

Avijit Das / January 9, 2013

High Court Of Delhi CIT vs. Hardarshan Singh Section 40(a)(ia), 143(2), 194C, 204 Badar Durrez Ahmed & R. V. Easwar,

Sec. 194C, Sec. 40(a)(ia)

Gujarat H.C : Where assessee co-operative society having collected jeep rentals on behalf of its members owning those jeeps, remitted said amount to members, it being a welfare activity and there was no element of work contract involved, assessee was not required to deduct tax at source while making remittance in question

Avijit Das / September 18, 2012

High Court Of Gujarat ITO, Ward â€“ 3 Vs. Ankleshwar Taluka ONGC Land Looser Travellers Co. Op. Society Section :

Sec. 194J, Sec. 194C

AAR : Provisions u/s 194J or 194C of the IT Act, 1961 are applicable on Transmission, Wheeling & SLDC Charges paid by the appellant company to M/S RRVPNL & others vide demand of interest u/s 201(1) and 201 (IA) of the Act, by the Ld. AO and upheld by the Ld. Commissioner (Appeals) vide the above mentioned order is justified

Avijit Das / August 27, 2012

Authority For Advance Rulings (Income-Tax), New Delhi Ajmer Vidyut Vitran Nigam Ltd., In Re Section : 194J, 194C Justice P.K.

Sec. 194C, Sec. 194-I

Madras H.C : payment of landing and parking charges is to be treated as payment of contractors under Section 194 C and not as payment of rent under Section 194 I

Avijit Das / July 13, 2012

High Court Of Madras CIT, Chennai VS. Singapore Airlines Ltd. Assessment Years : 1997-98 To 1999-2000 Section : 194C, 194-I

Sec. 36(1)(iii), Sec. 194C, Sec. 37(1)

Delhi H.C : Not liable to deduct the tax at source for payment made to its franchisees under Section 194C .

Avijit Das / April 19, 2012

High Court Of Delhi CIT VS. Career Launcher India Ltd. Assessment Yars : 2004-05 And 2005-06 Section : 36(1)(iii), 37(1),

Karnataka H.C : the transactions entered into between the assessee and the TPL is a contract for sale and not contract for work, when the entire transaction under the agreement were in the nature of work contract, and T.D.S. was deductible

Avijit Das / January 5, 2012

High Court Of Karnataka CIT, Central Circle vs. Nova Nordisk Pharma India Ltd. Assessment Year : 1997-98 Section : 194C

Gujarat H.C : The contract between the gas suppliers and the assessee is a contract for sale of goods and not work contract so as to attract the provisions of Section 19AC

Avijit Das / July 12, 2011

High Court Of Gujarat CIT (Tds) vs. Krishak Bharati Cooperative Ltd. Assessment Year : 2005-06 Section : 194C Akil Kureshi

Punjab & Haryana H.C : The ITAT was justified in confirming the order of the Commissioner of Income-tax (Appeals) deleting the addition of Rs. 6,30,32,453 on account of disallowance made under section 40(a)(ia) of the Income-tax Act, 1961, without appreciating that payments by the truck operators’ union to the truck operator members were covered within the meaning of section 194C of the Act, being payment to a sub-contractor.

Avijit Das / March 23, 2011

High Court Of Punjab & Haryana CIT vs. Truck Operators’ Union Section : 194C Adarsh Kumar Goel And Ajay Kumar

Post pagination

← Previous 1 2 3 4 … 6 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top