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14 results for “TDS”+ Section 194Lclear

Sorted by relevance

Delhi14 Mumbai2 Bangalore2 Telangana1 Karnataka1 Chennai1 Kolkata1

Key Topics

Section 194I25 Section 194C20 Deduction14 TDS14 Section 201(1)12 Survey u/s 133A7 Section 564 Section 10(37)4 Section 194L4 Section 254(2)4 Section 1924 Addition to Income3

FORTIS HOSPITALS LTD

ITA/132/2021HC Delhi29 Jul 2021

Bench: The Learned

Section 143(3)Section 194LSection 254(2)Section 260ASection 32(1)(ii)

TDS on the said amount as its part of the sale consideration. Here it is pertinent to mention the section 194L

FORTIS HOSPITALS LTD vs. ACIT CIRCLE 9(2) NEW DELHI

ITA-132/2021HC Delhi29 Jul 2021

Bench: The Learned

Section 194L

Section 254(2)

Section 260A

Section 32(1)(ii)

TDS on the said amount as its part of the sale consideration. Here it is pertinent to mention the section 194L

PRANAV SARAN,NEW DELHI vs. ACIT CIRCLE-32(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 499/DEL/2021[2016-17]Status: DisposedITAT Delhi04 May 2022AY 2016-17

Bench: Shri Amit Shukla & Shri Pradip Kumar Kedia

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Ajay Kumar, Senior DR

Section 10(37)Section 143(3)Section 194LSection 251Section 251(2)Section 28Section 45Section 45(5)Section 56Section 57

TDS u/s 194L and 194LA).” 4. The assessee has declared interest received on enhanced compensation u/s 28 under the Land Acquisition Act, 1894, of Rs.3,31,93,013/-. Later on, in the revised return, the assessee has claimed 50% deduction u/s 57 of the Act on the said interest. The AO accepted the interest income at Rs.1

M3M INDIA PVT. LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5433/DEL/2024[2019-20]Status: DisposedITAT Delhi11 Mar 2026AY 2019-20

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR

Section 194CSection 194ISection 201(1)

TDS u/s 194C of the Act. 6. Ld. DR has submitted that merely mentioning of wrong section in the assessment order has not prejudiced the assessee and ld. CIT(A) has duly taken into consideration the applicability of Section 194C of the Act instead of Section 194I of the Act. 7. However, this very aspect has been taken into consideration

M3M INDIA PVT.LTD.,GURGOAN vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5431/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR

Section 194CSection 194ISection 201(1)

TDS u/s 194C of the Act. 6. Ld. DR has submitted that merely mentioning of wrong section in the assessment order has not prejudiced the assessee and ld. CIT(A) has duly taken into consideration the applicability of Section 194C of the Act instead of Section 194I of the Act. 7. However, this very aspect has been taken into consideration

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5432/DEL/2024[2018-19]Status: DisposedITAT Delhi11 Mar 2026AY 2018-19

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR

Section 194CSection 194ISection 201(1)

TDS u/s 194C of the Act. 6. Ld. DR has submitted that merely mentioning of wrong section in the assessment order has not prejudiced the assessee and ld. CIT(A) has duly taken into consideration the applicability of Section 194C of the Act instead of Section 194I of the Act. 7. However, this very aspect has been taken into consideration

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5434/DEL/2024[2021-22]Status: DisposedITAT Delhi11 Mar 2026AY 2021-22

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR

Section 194CSection 194ISection 201(1)

TDS u/s 194C of the Act. 6. Ld. DR has submitted that merely mentioning of wrong section in the assessment order has not prejudiced the assessee and ld. CIT(A) has duly taken into consideration the applicability of Section 194C of the Act instead of Section 194I of the Act. 7. However, this very aspect has been taken into consideration

M3M INDIA PVT.LTD.,HARYANA vs. JCIT(OSD) TDS CIRCLE, GURGAON

ITA 5660/DEL/2024[2020-21]Status: DisposedITAT Delhi11 Mar 2026AY 2020-21

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR

Section 194CSection 194ISection 201(1)

TDS u/s 194C of the Act. 6. Ld. DR has submitted that merely mentioning of wrong section in the assessment order has not prejudiced the assessee and ld. CIT(A) has duly taken into consideration the applicability of Section 194C of the Act instead of Section 194I of the Act. 7. However, this very aspect has been taken into consideration

ACIT, NEW DELHI vs. M/S. FORTIS HOSPITALS LTD., NEW DELHI

Appeal is allowed

ITA 2910/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Aug 2019AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 2910/Del/2017 (A.Y. 2010-11)

Section 143(2)Section 14ASection 194LSection 40

TDS on the payment of non-compete fee, the CIT (A) observed in the order that the assessee paid non compete fee of Rs. 15.50 crore as part of the sale consideration for acquiring the Wockhardt Group of Hospitals without deducting the tax within the meaning of Section 194L

ACIT, CIRCLE-16(1), NEW DELHI vs. NATIONAL HIGHWAYS & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 50/DEL/2023[2016-17]Status: HeardITAT Delhi06 Nov 2023AY 2016-17

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

For Respondent: 1. Whether in the facts and circumstances of the case

Section 194ASection 56

Section 194l of the Income Tax Act, 1961. As assessee pays the same to the Government, it does not need to deduct tax at source on its repayment to the Government. Thus, in all practical purposes rent collected by the assessee from its tenants and rent paid to the Government (actual transfer of rent to the Government) is its outgo

ACIT CIRCLE-16(1), NEW DELHI vs. NATIONAL HIGHWAYS & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 49/DEL/2023[2017-18]Status: HeardITAT Delhi06 Nov 2023AY 2017-18

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

For Respondent: 1. Whether in the facts and circumstances of the case

Section 194ASection 56

Section 194l of the Income Tax Act, 1961. As assessee pays the same to the Government, it does not need to deduct tax at source on its repayment to the Government. Thus, in all practical purposes rent collected by the assessee from its tenants and rent paid to the Government (actual transfer of rent to the Government) is its outgo

DCIT, CIRCLE 16(1), NEW DELHI vs. NATIONAL HIGHWAYS &INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 132/DEL/2023[2018-19]Status: HeardITAT Delhi06 Nov 2023AY 2018-19

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

For Respondent: 1. Whether in the facts and circumstances of the case

Section 194ASection 56

Section 194l of the Income Tax Act, 1961. As assessee pays the same to the Government, it does not need to deduct tax at source on its repayment to the Government. Thus, in all practical purposes rent collected by the assessee from its tenants and rent paid to the Government (actual transfer of rent to the Government) is its outgo

THE COMMISSIONER OF INCOME TAX vs. M/S TEJ QUEBECOR PRINTING LTD.

ITA/724/2005HC Delhi17 Jan 2006

Bench: HON'BLE MS. JUSTICE MANJU GOEL,HON'BLE MR. JUSTICE MANMOHAN SARIN

For Appellant: Mr. R.D. Jolty with Ms. Sonia Mathur

Section 140Section 192Section 201(1)Section 260

TDS return filed by the assessee that no ITA Nos.726, 715, 724, 725/2005 page 2 of 11 e, ' salary had been paid to the employee nor any deduction under Section 192 made by the respondent-assessee. The Assessing Officer accordingly held the assessee company to be in default under Section 201(1) and 201(1A) of the Act. Liability arising

THE COMMISSIONER OF INCOME TAX vs. M/S TEJ QUEBECOR PRINTING LTD.

ITA/726/2005HC Delhi17 Jan 2006

Bench: HON'BLE MS. JUSTICE MANJU GOEL,HON'BLE MR. JUSTICE MANMOHAN SARIN

For Appellant: Mr. R.D. Jolly with Ms. Sonia Mathur

Section 140Section 192Section 201Section 201(1)Section 20ISection 255(4)Section 260

TDS return filed by the assessee that no ITA Nos.726, 715, 724, 725/2005 page 2 of 11 e, ' salary had been paid to the employee nor any deduction under Section 192 made by the respondent-assessee. The Assessing Officer accordingly held the assessee company to be in default under Section 201(1) and 201(1A) of the Act. Liability arising