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91 results for “TDS”+ Section 194Iclear

Sorted by relevance

Delhi200 Mumbai192 Kolkata91 Bangalore36 Raipur18 Jaipur17 Chennai15 Ahmedabad10 Hyderabad8 Visakhapatnam6 Pune6 Jabalpur5 Karnataka4 Chandigarh3 Varanasi3 Jodhpur2 Telangana2 Surat2 Cochin1 Nagpur1 Kerala1

Key Topics

Section 40152 Section 194I92 TDS65 Deduction64 Section 194C59 Section 143(3)54 Addition to Income46 Section 201(1)45 Disallowance45 Section 194J

ITO, WD-58(1), KOLKATA, KOLKATA vs. M/S ITD-ITD CEM JV (CONSORTIUM OF ITD ITD CEMENTATION), KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1462/KOL/2014[2011-12]Status: DisposedITAT Kolkata12 Jul 2017AY 2011-12

For Appellant: Disha Kedia, ACAFor Respondent: Shri Sourabh Kumar, Addl. CIT (DR)

Section 133A(1)Section 194ASection 194CSection 194ISection 201(1)

TDS u/s 194I, that the Composite Agreement could not be broken upto apply section 194I. It has been held by the Delhi

M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

Showing 1–20 of 91 · Page 1 of 5

32

In the result, the appeals filed by the Assessee are allowed

ITA 151/KOL/2016[2011-2012]Status: DisposedITAT Kolkata18 Jul 2018AY 2011-2012

Section 11Section 194Section 194ISection 201(1)

section 40(a)(ia) of the Act for non-deduction of TDS u/s 194I of the Act. Accordingly, AO disallowed

D.C.I.T., CIRCLE-12, KOLKATA, KOLKATA vs. M/S VANTAGE ADVERTISING PVT. LTD., CHENNAI

In the result the appeal by the revenue is dismissed

ITA 2616/KOL/2013[2010-2011]Status: DisposedITAT Kolkata03 Jan 2018AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

For Appellant: Md. Usman, CIT(DR)For Respondent: Shri J.P.Khaitan, Sr.Advocate &

Section 133(6)Section 14A

TDS and not Section 194I of the Act which applies to payment of rent. The Assessee contended that it never

M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA

In the result, the appeal of the revenue in ITA No

ITA 1864/KOL/2012[2009-10]Status: DisposedITAT Kolkata15 Sept 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

Section 143(3)Section 194ISection 40

section 194I of the Act. 4.20. Accordingly, we hold that the payment of roaming charges of Rs.55,41,01,320/- does not fall under the ambit of TDS

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D,C,I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

In the result, the appeal filed by the Revenue in ITA No

ITA 975/KOL/2024[2013-2014]Status: DisposedITAT Kolkata11 Feb 2026AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115Section 143(3)Section 250Section 36(1)(viia)Section 40

TDS under section 194I of the Income Tax Act, 1961 though TDS was actually made and paid to the credit

SRI GOPINATH GHORAI,PURBA MEDINIPUR vs. ACIT, CIR-27, HALDIA, HALDIA

In the result the appeal of the assessee is dismissed

ITA 1/KOL/2016[2005-2006]Status: DisposedITAT Kolkata29 Apr 2016AY 2005-2006

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri S.S.Viswanethra Ravi, Jm ] I.T.A No. 01/Kol/2016 Assessment Year : 2005-06

For Appellant: G.Banerjee, FCAFor Respondent: Shri Rajat Kumar Kureel, JCIT,Sr.DR

Section 143(3)Section 147Section 148Section 154Section 194Section 194CSection 40

TDS was not deductible under section 194C but applicable under section 1941 is a debatable issue which cannot be adjudicated upon under section 154 of Income Tax Act, 1961. Aggrieved by the order of CIT(A), the assessee has preferred this appeal before the Tribunal. 5. We have heard the arguments of both the parties and also perused the relevant

INCOME TAX OFFICER-WARD-41(1), KOLKATA, KOLKATA vs. SRI PURNA CHANDRA SAHOO, KOLKATA

In the result, Revenue’s appeal stands allowed for statistical purpose

ITA 2734/KOL/2013[2009-2010]Status: DisposedITAT Kolkata05 Oct 2016AY 2009-2010

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2009-10

Section 143(2)Section 143(3)Section 194CSection 194ISection 28Section 29Section 30Section 37Section 40Section 40A

TDS on its expenses incurred towards hiring of Machines under section 194I of the Act and transport charges under section

M/S. HUTCHISON TELECOM EAST LTD.,KOLKATA vs. ACIT, CIRCLE - 57, KOLKATA, KOLKATA

In the result, the appeals and cross objections of the assessee for the Asst Years

ITA 1101/KOL/2005[2002-03]Status: DisposedITAT Kolkata16 Nov 2016AY 2002-03

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Niraj Kumar, CIT

Section 194JSection 201Section 201(1)

TDS provisions u/s 194J of the Act. 4.18 As far as the applicability of provisions of section 194C are concerned, we hold that the provisions of section 194C of the Act would become applicable only where some work (works contract) is being carried out and there is some human intervention involved in the carriage of such work. The term 'work

DCIT, CIR-1(2), KOLKATA, KOLKATA vs. M/S THE JUTE CORPORATION OF INDIA LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 2640/KOL/2019[2008-09]Status: DisposedITAT Kolkata08 Sept 2021AY 2008-09

Bench: Shri P.M. Jagtap, Hon’Ble Vice-, Kz & Shri Aby T. Varkey, Hon’Ble) Assessment Year: 2008-09 Deputy Commissioner Of Income Tax, Circle-1(2), Kolkata........................………..…..........Appellant Vs. M/S. The Jute Corporation Of India Ltd...................................................…………...................Respondent 15N, Hudco Building Nellie Sengupta Sarani Kolkata – 700 087 [Pan : Aabct 8820 B] Appearances By: Shri Biswajit Syam, Advocate, Appeared On Behalf Of The Assessee. Shri T.P. Singh, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 16Th, 2021 Date Of Pronouncing The Order : September 8Th, 2021 Order Per P.M. Jagtap, Vice-, Kz :- This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 5, Kolkata, (Hereinafter The ‘Ld. Cit(A)’), Dt. 26/08/2019, Passed U/S 250 Of The Income Tax Act, 1961 (The ‘Act’).

Section 143(3)Section 148Section 194ISection 250Section 40

TDS u/s 194C and 194I except in some cases involving pending amount of Rs.16,62,007/ involving pending amount of Rs.16,62,007/- on account of freight charges on account of freight charges and Rs.23,63,893/- on account of godown and storage charges. He accordingly on account of godown and storage charges. He accordingly on account of godown

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

ITA 712/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

Section 133ASection 194CSection 194JSection 201(1)Section 271CSection 9(1)(vi)

section 194I of the Act. The Tribunal held that the 10 I.T.A. Nos. 708, 712 & 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Pvt. Ltd. assessee, therefore was not liable to deduct tax at source u/s 194I of the Act and he could not be treated as the assessee in default u/s 201(1)/201

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

ITA 708/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

Section 133ASection 194CSection 194JSection 201(1)Section 271CSection 9(1)(vi)

section 194I of the Act. The Tribunal held that the 10 I.T.A. Nos. 708, 712 & 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Pvt. Ltd. assessee, therefore was not liable to deduct tax at source u/s 194I of the Act and he could not be treated as the assessee in default u/s 201(1)/201

SDV INTERNATIONAL LOGISTICS LTD.,KOLKATA vs. ACIT, CIR-59 (TDS), KOLKATA, KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

ITA 510/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

Section 133ASection 194CSection 194JSection 201(1)Section 271CSection 9(1)(vi)

section 194I of the Act. The Tribunal held that the 10 I.T.A. Nos. 708, 712 & 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Pvt. Ltd. assessee, therefore was not liable to deduct tax at source u/s 194I of the Act and he could not be treated as the assessee in default u/s 201(1)/201

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. M/S ITD-ITD CEM JV, KOLKATA

In the result, both the appeals of revenue are dismissed

ITA 932/KOL/2015[2012-2013]Status: DisposedITAT Kolkata14 Jun 2018AY 2012-2013

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 101(1)Section 133A(1)Section 194ISection 201(1)

TDS under section 194I of the Act by placing reliance on the decision of Hon’ble High Court of Delhi

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. ITD CEMENTATION JV, KOLKATA

In the result, both the appeals of revenue are dismissed

ITA 713/KOL/2016[2011-2012]Status: DisposedITAT Kolkata14 Jun 2018AY 2011-2012

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 101(1)Section 133A(1)Section 194ISection 201(1)

TDS under section 194I of the Act by placing reliance on the decision of Hon’ble High Court of Delhi

ORIENT PAPER & INDUSTRIES LIMITED,KOLKATA vs. J.C.I.T RANGE - 6,KOLKATA, KOLKATA

In the result, the appeal in ITA 430/Kol/2013 of assessee is partly allowed and appeal in ITA 648/Kol/2013 of the revenue is dismissed

ITA 430/KOL/2013[2009-10]Status: DisposedITAT Kolkata10 Aug 2016AY 2009-10

Bench: : Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

For Appellant: Shri Asim Chaudhury, ld.ARFor Respondent: Shri Niraj Kumar, CIT, ld.Sr.DR

Section 143(3)Section 14A

TDS under section 194I of the act and added such amount for violation of section 40(a)(ia) of the Act. The assessee

SRI SUTANU MAHANTY,KOLKATA vs. JCIT, RG-53, KOLKATA, KOLKATA

In the result, for statistical purpose, the appeal of assessee is treated as allowed

ITA 302/KOL/2015[2010-2011]Status: DisposedITAT Kolkata19 Feb 2018AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2010-11

Section 133(6)Section 143(3)Section 194CSection 194ISection 196Section 40

TDS under section 40(a)(ia) of the Act and added to the total income of assessee. 4. Aggrieved, assessee preferred an appeal before Ld. CIT(A). The assessee before Ld. CIT(A) submitted that there was the payment of display rental charges to certain parties which was below the limit as specified under section 194C & 194I

A.C.I.T CIR - 52,KOLKATA, KOLKATA vs. SRI SUDARSHAN PANJA, KOLKATA

In the result the appeal by the revenue is partly allowed for statistical purposes

ITA 1878/KOL/2013[2007-08]Status: DisposedITAT Kolkata08 Mar 2017AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ] Assessment Year : 2007-08

For Appellant: Shri Saurav Kumar, JCITFor Respondent: Shri Somnath Roy Chowdhury, AR

Section 144Section 194ISection 40

section 194I of the Act and therefore the only disallowance of payment on or after 13.07.2006 without TDS are liable

ITO, WARD-45(2), KOLKATA, KOLKATA vs. M/S ASHOK TRADING COMPANY, KOLKATA

In the result, Revenue’s appeal is partly allowed for statistical purpose

ITA 650/KOL/2012[2006-07]Status: DisposedITAT Kolkata07 Oct 2015AY 2006-07

Bench: Shrin.V.Vasudevan & Shri Waseem Ahmedassessment Year :2006-07

Section 143(3)(II)Section 194CSection 40Section 68

TDS does not attract to this transaction. However many parties to whom the confirmation letter was sent by the AO, got returned. So the CIT(A) sustained the disallowance of Rs. 3,00,040/- from where the confirmation was not received. However the addition for a sum of Rs. 3,29,900/- has been deleted. ITA No.650/Kol/2012

DEBJYOTI MISHRA,KOLKATA vs. ITO, WARD-22(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 1411/KOL/2016[2006-07]Status: DisposedITAT Kolkata31 Jan 2017AY 2006-07

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri Miraj D.Shah, ld.ARFor Respondent: Md. Ghyas Uddin, JCIT, ld.DR

Section 142(1)Section 143(2)Section 148Section 234ASection 40

TDS deduction under section 194C does not arise. We find force in the submissions of the Ld.AR in this regard. The impugned addition as made by the AO is admittedly below the prescribed monetary limit as required u/section 194I

VANSH PROJECT SERVICES,KOLKATA vs. ITO,(TDS) 3(3), KOLKATA, KOLKATA

Appeal is dismissed

ITA 2297/KOL/2016[2007-08]Status: DisposedITAT Kolkata05 Oct 2018AY 2007-08

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2007-08 Vansh Project Services, V/S. Income Tax Officer 73, Purna Das Road, (Tds) Ward-3(3), 10B, Kolkata-29 Middleton Row, [Pan No.Aadfv 9729 L] Kolkata-71 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.K. Goswami, Advocate अपीलाथ" क" ओर से/By Appellant Shri A. Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing -10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2007-08 Arises Against The Commissioner Of Income Tax (Appeals)-24, Kolkata’S Order Dated 24.11.2015, Passed In Case No.659/Cit(A)-24/Kol/2011-12, In Proceedings U/S. 201(1)/201(1A) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee’S Sole Substantive Ground Pleaded In The Instant Appeal Challenges Correctness Of The Cit(A)’S Action Partly Affirming The Assessing Authority’S Findings Holding It To Be An Assessee In Default For Short Deduction Of Tds Of ₹9,48,336/- Along With Interest Of ₹4,55,207;Totalling To ₹14,03,527/-; Respectively 201(1) & 201(1A) As Follows:- “4. The Ao Has Record The Short Deduction Of Tax Us. 194I Of R.9,48,336/ & Interest Thereon Of Rs.4,55,207/- Aggregating To Rs.14,03,537/-. The Order Was Passed Ex- Parte As The Appellant Did Not Respond To The Ao'S Notice. In Appeal The Grounds Have Been Raised Against The Said Levy Of Tax & Interest. The Submissions Contained In Sof Enclosed To Form No.35 On The Point Is As Under:-

Section 194Section 194CSection 194ISection 201(1)

TDS cannot be deducted on the whole amount and as such section 194I is not applicable. Further the assessee obtains