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On appeal the learned CIT(A), following the decision of the Hyderabad Bench of the Tribunal in the case of ACIT vs. Mohammed Suhail in ITA No. 1536/Hyd/2014 dated 13.02.2015, held that the provisions of Section 194C(6) are independent of the provisions of Section 194C(7) and mere non compliance to the procedure laid down in Section 194C(7 ...
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Nitin M Panchamiya [2015] 228 Taxman 259 (Bombay HC)(Mag) – The Hon'ble ITAT held that cinematographic films can be covered under the ambit of 'productions of programs for broadcasting and telecasting' and that the payment made for production of such films would fall for consideration u/s 194C of the Act (Pg. 20 – Case …
09 Oct 2023. 0 comment. Bharatpur Dugdha Utpadak Sahkari Sangh Ltd. Vs ITO (ITAT Jaipur) -. ITAT Jaipur held that the provision of section 194C of the Income Tax Act is applicable to work and not for purchase made which are liable for VAT. Hence, TDS u/s. 194C is not leviable as payments were made for purchase of material and not for any …
Aero Club Vs DCIT (ITAT Delhi) ITAT Delhi held that rent is subjected to TDS @ 10% under section 194-I of the Income Tax Act, whereas, Common Area Maintenance (CAM) charges are subjected to TDS @ 2% under section 194C of the Income Tax Act.. Facts- A survey u/s 133A(2A) of the Income Tax Act, 1961 was carried out in the case of …
Sec. 263 revision initiated by CIT second time to cancelling non-existing original assessment order isn't tenable: PCIT v. Padma Kumar Jain - [2022] HC (Jharkhand) Gold wastage during creation of ornaments can't be treated as 'making charges'; Sec. 194C TDS not applicable - P.R. Gold and Silver Craft v. DCIT - [2022] (Chennai - Trib.)
Uygun kurulumlu kırıcılar etkin bir kırma işlemi oluştururken, yüksek kalitede alçı tozunun ön işlemi sorunsuz bir şekilde tamamlanır. Alçı kırma-eleme ünitesinde değirmen için maksimum besleme boyutu olan 0-10 mm'ye getirilir. Çeneli Kırıcılar. Darbeli Kırıcılar. Eleme Üniteleri. Ağır Hizmet Tipi Bantlı ...
Housekeeping, A/C Maintenance etc TDS under section 194C @2% and Not 194I @10% : ITAT Fact and Issue of the Case. Brief facts of the case are that the assessee was a tenant of R. City Mall, Ghatkopar of R. Mall Developers Pvt. Ltd in the FY 2010-11, relevant to A.Y 2011- 12, this appeal of assessee is with reference to sec 201 and …
where Hon'ble ITAT Bench, Kolkata dt. 06-08-2010 has held that the materials were not supplied by the assessee, hence there is no contract with reference to any work to attract the provision of section 194C in the case of BDA Ltd. Vs ITO reported in 281 ITR 99 (Bom), The Hon'ble Bombay High Court, on the issue involved has held as under :
Johnson Watch Company Pvt. Ltd Vs ACIT (ITAT Delhi) ITAT Delhi held that assessee duly deducted TDS @2% u/s 194C Income Tax Act on payment of Common Area Maintenance (CAM) Charges as …
The requirement of Sec. 194C (2) is that the sub-contractor should carry out the whole or any part of the work undertaken by the contractor. Q. 116 X a co-operative society was formed by the truck owners and it entered into contract with company for transportation. The company deducted TDS u/s. 194C (2).
ITAT: TDS on gross contractual payment to digital media agency covered under Sec.194C, not Sec.194J Jul 30, 2022 Simply Register/Sign In to access the free content across the portals!
ITAT: Shoppers Stop's 'Sales or Return' arrangement with vendors, not 'work contract', Sec.194C inapplicable Dec 20, 2022 Simply Register/Sign In to access the free content across the portals!
"(a) Whether on the facts and in the circumstances of the case and in law, the ITAT was justified in holding that tax was deductible from payment of outsourcing expenses such as processing charges, call centre operations and business services etc. under section 194C instead of section 194J of the Act without appreciating that the nature of services …
194C/194J IN CASE OF ADVERTISING AGENCY CIRCULAR NO.714, DATED 3-8-1995. 1. Finance Act, 1995 has amended section 194C dealing with tax deduction at source for carrying out any work by introducing Explanation III therein. By this Explanation, the expression "work" has been defined, inter alia, to also include— (a) …
Siva Valli Vilas Jewellers (P) Ltd. v. DCIT (2021) 212 TTJ 101 / 202 DTR 89 (Chennai)(Trib.) S. 194C : Deduction at source-Contractors-Provision is applicable only when assessee has paid or credited any charges covered thereunder-Estimated excessive wastage treated as Making charges-Disallowance cannot be made for failure to deduct …
Yenilenen Taş Kırma Ünitesi ile böbrek taşı bulunan hastalarımıza, en modern cihazları kullanarak taş kırma tedavisi uygulayabiliyoruz. Bu durum hem bizim hem de bölgemiz açısından sevindirici. Böbrek taşı, böbrek kanalları içerisinde oluşan mineral içerikli sert kitlelerdir. Bu taşların hangi etkenlerden dolayı ...
In a significant ruling, the Income Tax Appellate Tribunal, Kolkata bench has observed that section 194C of the Income Tax Act, 1961 is not applicable to the wages paid to labourers. ... therefore the provision of Sec. 194C r.w.s. 40(a)(ia) of the Act are not attracted.It was further contended that the payment was made to the employees after ...
On the aspect of observation of the learned CIT that Sections 194C(6) and Section 194C(7) have to be read together to extend the immunity from TDS, our attention is drawn to the fact that though the Finance Act, (N0.2) 2009 introduced, inter alia, Sec. 194C(6) and 194C(7), similar and analogous provision had been very much in existence …
ITAT:No Sec 40(a)(ia) dis-allowance for short TDS; Sec 194C applicable on outsourced studio payments Mar 03, 2014 Simply Register/Sign In to access the …
Per C.N. Prasad, JM This appeal is filed by the Revenue against the order of the CIT(A)-28, Mumbai dated 22.01.2016 for A.Y. 2011-12. 2. The only issue in the appeal of the Revenue is that the CIT(A) erred in deleting the disallowance made under Section 40(a)(ia) of the Income Tax Act, 1961 (hereinafter the Act) ignoring the fact that the …
ESWL (TAŞ KIRMA) ÜNİTESİ Ekstra Corporeal Shock Wave Lithotripsy (ESWL); vücut dışında oluşturulan şok dalgası ile taş kırma demektir. Amacı; cerrahi...
Akshatam Construction LLP Vs DCIT (ITAT Ahmedabad) Admittedly the assessee has paid car hire charges of Rs. 1,21,775/- and the AO was of the view that hiring of car falls under the provision of section 194C of the Act. Thus the assessee was required to deduct the tax as per section 194C of the Act but failed to do so.
TAŞ KIRMA (ESWL) ÜNİTESİ. ESWL NEDİR? ESWL (Extracorporeal shock wave litotripsi) vücüdun dışından ameliyatsız olarak şok dalgalarıyla böbrek ve idrar yollarındaki taşları kırma yöntemidir. Günümüzde uygun olan hastalarda perkütan nefrolitotomi, üreteroskopi gibi taş ameliyatlarına alternatif olarak kullanılabilmektedir.
Section 194C-TDS on payment to Contractor. Updated on: 15 Sep, 2023 12:19 PM. Section 194C covers the TDS that is deducted from specific payments made …
Provisions of section 194C apply to a contract for carrying out any work including supply of labour for carrying out any work. Payments to recruitment agencies …
24/05/2022. TDS ON CAR RENTAL: SECTION 194C OR 194 I. The AO during the assessment proceedings found that the assessee has incurred car hiring charges amounting to ₹ 1,21,775/- which was subject to the provisions of TDS under the provisions of section 194C of the Act. But the assessee has not deducted the TDS on such expenses.
Sec.194C, not Sec.194-I Assessee [TS-352-ITAT-2022(Bang)] ITAT: Holds amended Sec.201(1)-proviso as retrospective since removes statutory anomaly over sums paid to NRs Assessee [TS-393-ITAT-2022(PAN)] Undisclosed Income / Investments ITAT: No prohibition against NRI accepting gifts from relatives, holds Sec. 68 additions
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