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406 results for “TDS”+ Section 194Jclear

Sorted by relevance

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Key Topics

Section 194J99 Section 4087 TDS73 Section 201(1)61 Deduction56 Section 20153 Section 194H47 Addition to Income47 Disallowance42 Section 14A

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

Showing 1–20 of 406 · Page 1 of 21

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38

Section 143(3)33

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

TDS) has erred in concluding that roaming charges paid to other telecom operators by the appellant attracts provisions of section 194J

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

Section 194HSection 201Section 201(1)

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

Section 194HSection 201Section 201(1)

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

Section 194HSection 201Section 201(1)

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

Section 194HSection 201Section 201(1)

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

Section 194HSection 201Section 201(1)

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J

TATA TELESERVICES LTD.,NEW DELHI vs. ACIT, CIRCLE-76(1), NEW DELHI

In the result the appeal of the assessee is allowed

ITA 1057/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191Section 194Section 194HSection 201Section 201(1)

TDS u/s 194H is deductible in case of discounts allowed to the distributors on sale of starter Kits and recharge vouchers. Ground no2 is decided in favour of the assessee. 12. Ground no.3 whether the assessee in default for non - deduction of tax at source under the provisions of section 194J

M/S. UNITECH WIRELESS (TAMILNADU) PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2356/DEL/2015[2011-12]Status: DisposedITAT Delhi31 May 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

Section 133ASection 194HSection 201(1)

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon'ble Bangalore ITAT in the case of Bangalore Electricity Supply Co.Ltd. v. ITO (TDS) [2012] 20 ITR (Trib) 265 wherein payment made by State Load Dispatch Center (SLDC) is held not liable to be deducted TDS U/s 194J

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2926/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

Section 133ASection 194HSection 201(1)

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon'ble Bangalore ITAT in the case of Bangalore Electricity Supply Co.Ltd. v. ITO (TDS) [2012] 20 ITR (Trib) 265 wherein payment made by State Load Dispatch Center (SLDC) is held not liable to be deducted TDS U/s 194J

M/S. UNITECH WIRELESS (TAMILNADU) PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2355/DEL/2015[2010-11]Status: DisposedITAT Delhi31 May 2022AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

Section 133ASection 194HSection 201(1)

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon'ble Bangalore ITAT in the case of Bangalore Electricity Supply Co.Ltd. v. ITO (TDS) [2012] 20 ITR (Trib) 265 wherein payment made by State Load Dispatch Center (SLDC) is held not liable to be deducted TDS U/s 194J

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2925/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

Section 133ASection 194HSection 201(1)

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon'ble Bangalore ITAT in the case of Bangalore Electricity Supply Co.Ltd. v. ITO (TDS) [2012] 20 ITR (Trib) 265 wherein payment made by State Load Dispatch Center (SLDC) is held not liable to be deducted TDS U/s 194J

DCIT, NEW DELHI vs. M/S. C L EDUCATE LTD., NEW DELHI

In the result ground number of the appeal of revenue is dismissed

ITA 5820/DEL/2013[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh.Yatendra Singh, Sr. DR

Section 194CSection 201(1)

section 201(1A). 15. Brief facts of this case is that the assessee is engaged in regular faculty on rolls of the company and the assessee is also using the services of teachers whom it is showing as retainers and payment made to them is subject to TDS u/s 194J