SRI.FATHERAJ SINGHVI, vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

24 for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. Xxxxxxxxxx” 18. The aforesaid shows that in the clause (k) if the said failure relates to a statement referred to in sub-section (3) of Section 200 or the sub-section (3) of Section 206C

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

24 for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. Xxxxxxxxxx” 18. The aforesaid shows that in the clause (k) if the said failure relates to a statement referred to in sub-section (3) of Section 200 or the sub-section (3) of Section 206C

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS PVT LTD

Appeals are partly allowed to the extent indicated

Bench: S.SUJATHA,VINEET SARAN

TDS) vs APOLLO HOSPITALS INTERNATIONAL LTD. reported in (2013 (359) ITR 78) (Gujarat) has taken a similar view that the consultant doctors were not getting salary, but the payment to them was in the nature of professional fees liable to deduction under Section 194G and Section 192 of the Act had no application. 19. We are in agreement with

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS

Appeals are partly allowed to the extent indicated

Bench: S.SUJATHA,VINEET SARAN

TDS) vs APOLLO HOSPITALS INTERNATIONAL LTD. reported in (2013 (359) ITR 78) (Gujarat) has taken a similar view that the consultant doctors were not getting salary, but the payment to them was in the nature of professional fees liable to deduction under Section 194G and Section 192 of the Act had no application. 19. We are in agreement with

THE COMMISSIONER OF INCOME TAX vs. M/S MUKAND LTD

The appeals stand dismissed

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

TDS provisions, the payment should be examined with reference to the services for which payment is made. The nomenclature given by the assessee or HSL does not change the applicability of the provisions. Any amount credited towards fee for professional or technical services attracts the provisions of Section 194J of the Act. Taxability or otherwise of the said amount

THE COMMISSIONER vs. M/S MUKAND LTD

The appeals stand dismissed

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

TDS provisions, the payment should be examined with reference to the services for which payment is made. The nomenclature given by the assessee or HSL does not change the applicability of the provisions. Any amount credited towards fee for professional or technical services attracts the provisions of Section 194J of the Act. Taxability or otherwise of the said amount

THE COMMISSIONER OF INCOME TAX vs. M/S KALYANI STEELS LTD

The appeals stand dismissed

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

TDS provisions, the payment should be examined with reference to the services for which payment is made. The nomenclature given by the assessee or HSL does not change the applicability of the provisions. Any amount credited towards fee for professional or technical services attracts the provisions of Section 194J of the Act. Taxability or otherwise of the said amount

THE COMMISSIONER OF INCOME TAX vs. M/S KALYANI STEELS LTD

The appeals stand dismissed

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

TDS provisions, the payment should be examined with reference to the services for which payment is made. The nomenclature given by the assessee or HSL does not change the applicability of the provisions. Any amount credited towards fee for professional or technical services attracts the provisions of Section 194J of the Act. Taxability or otherwise of the said amount

THE COMMISSIONER OF INCOME TAX vs. M/S KALYANI STEELS LTD

The appeals stand dismissed

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

TDS provisions, the payment should be examined with reference to the services for which payment is made. The nomenclature given by the assessee or HSL does not change the applicability of the provisions. Any amount credited towards fee for professional or technical services attracts the provisions of Section 194J of the Act. Taxability or otherwise of the said amount

THE COMMISSIONER OF INCOME TAX vs. M/S HINDUSTAN LEVER LTD

In the result, appeals filed by the revenue fail

Bench: B.MANOHAR,DILIP B.BHOSALE

TDS need be deducted in respect of a sum of Rs.54,73,643/- where gifts like car, gold, silver etc., were distributed to 3rd parties under price scheme without taking into consideration proviso to Section 194B and Section 2(24

COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED

Appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

TDS were to be initiated, it ought to have been reasonably done within the limitation provided for completion of assessment under Section 153 of the Act. The period for assessment or reassessment under Section 147 of the Act would be a different case, as it relates to income escaping assessment and not a normal, regular assessment. It would, thus

THE COMMISSIONER OF INCOME TAX vs. THE NATIONAL CO-OPERATIVE BANK LTD

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

TTK HEALTHCARE TPA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS as prescribed under Section 194J has been upheld by the Bombay as well as Delhi High Court except to the extent of penalty as prescribed under Section 271C. It is also argued that the person referred to in Section 194J and Explanation (a) appended to Section 194J(1) need not himself / herself is to be a Doctor and therefore

THE COMMISSIONER OF INCOME-TAX vs. M/S VODAFONE SOUTH LTD

The appeals are dismissed

Bench: S.N.SATYANARAYANA,JAYANT PATEL

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. Vs. ITO (TDS) order dated 16.03.2012 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.KARNATAKA POWER TRANSMISSION vs. THE DEPUTY COMMISSIONER OF

In the result, the appeals are allowed

Bench: S.SUJATHA,N.K.PATIL

TDS Officer and the Appellate Commissioner would go contrary to the provisions of Section 201[1] of the Act that existed during the relevant time. 26. We have examined the applicability of Section 194A of the Act to the present case. Section 194A of the Act mandates the tax deductor to deduct ‘income tax’ on ‘any income

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. PUMA SPORTS INDIA P., LTD.,

The appeal stands dismissed

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 40(a)(i) of the Act. He has also contended that the income of non resident by way 6 of commission is to be considered as accrued or arisen or deemed to accrue or arise in India. 6. On the other hand, learned Counsel for the respondent-assessee has supported the order passed by the Tribunal and has placed

L. VENKATARAMANA RAJU vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

TDS) and also from payment of income tax in view of Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 and Section 194-LA of the Income Tax Act amended vide Finance Act 67 of 2017 w.e.f 01.04.2017 as well as the CBDT Circular dated 25.10.2016? Re. Point No.1

M/S SRI BALAJI CORPORATE SERVICES vs. UNION OF INDIA MINISTRY OF FINANCE

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

TDS) and also from payment of income tax in view of Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 and Section 194-LA of the Income Tax Act amended vide Finance Act 67 of 2017 w.e.f 01.04.2017 as well as the CBDT Circular dated 25.10.2016? Re. Point No.1