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684 results for “TDS”+ Section 194C(1)clear

Sorted by relevance

Mumbai684Delhi644Kolkata434Bangalore284Chennai184Ahmedabad146Jaipur114Hyderabad90Cochin75Chandigarh61Pune59Indore55Karnataka50Raipur49Cuttack48Visakhapatnam45Rajkot42Nagpur40Amritsar30Jodhpur24Surat22Patna19Panaji18Jabalpur16Lucknow16Allahabad15Ranchi14Guwahati14Agra8Kerala8Telangana7SC5Dehradun4Varanasi3Rajasthan2Calcutta2A.K. SIKRI ROHINTON FALI NARIMAN1Orissa1Gauhati1

Key Topics

Section 40141Section 194C135Section 201102TDS69Section 201(1)65Section 194J64Deduction62Disallowance51Addition to Income42Section 143(3)

ACIT 16(1), MUMBAI vs. UTV ENTERTAINMENT TELEVISION LTD(NOW KNOWN AS M/S.DISNEY BROADCASTING (INDIA) LIMITED), MUMBAI

ITA 5958/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jun 2019AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5958/Mum/2017 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit 16(1) Utv Entertainment R.No. 439, Aayakar Television Ltd. (Now Bhavan, M.K Marg, Known As M/S. Disney V. Mumbai 400020 Broadcasting (India) Ltd.) 11, Solitaire Corporate Park, Guru Hargovind Marg, Chakala , Mumbai-400093 स्थायी ऱेखा सं./ Pan: Aaccv4782D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Charanjeet Singh Gulati (Cit-Dr) Shri. Abhishek Tilak Assessee By: सुनवाई की तारीख /Date Of Hearing : 11.03.2019 घोषणा की तारीख /Date Of Pronouncement : 06.06.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 5958/Mum/2017, Is Directed Against Appellate Order Dated 16.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 15.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 144C(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.5958/Mum/2017

For Respondent: Shri. Charanjeet Singh Gulati
Section 143(3)Section 194CSection 194JSection 40Section 9(1)(vi)

Showing 1–20 of 684 · Page 1 of 35

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37
Section 8017
Section 80I16

194C of the 1961 Act , wherein the AO made additions to the tune of Rs. 88,08,20,017/- under provisions of Section 40(a)(ia) of the 1961 Act on the ground that the assessee has infringed provisions of Section 194J read with Section 40(a)(ia) of the 1961 Act on payments made towards Channel Placement/Carriage Fees, vide

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 127/MUM/2023[2013-14]Status: DisposedITAT Mumbai16 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 131/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 128/MUM/2023[2014-15]Status: DisposedITAT Mumbai16 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 133/MUM/2023[2019-20]Status: DisposedITAT Mumbai16 Aug 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 132/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 129/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 130/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

SAFE AND SURE MARINE SERVICES PRIVATE LIMITED,MUMBAI vs. ITO (TDS), WARD 8(1)(1), MUMBAI, MUMBAI

In the result, the appeal of the assessee is partly allowed for partly allowed for 7

ITA 4566/MUM/2025[2013–14]Status: DisposedITAT Mumbai16 Dec 2025

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2013-14

For Respondent: None
Section 201Section 201(1)

194C and 194J. The assessee contended that and 194J. The assessee contended that the said expenditure had the said expenditure had been capitalised, and therefore TDS provisions were inapplicable. been capitalised, and therefore TDS provisions were inapplicable. been capitalised, and therefore TDS provisions were inapplicable. The Assessing Officer rejected this contention and held the assessee The Assessing Officer rejected this

WIN CABLE & DATACOM P.LTD,MUMBAI vs. ASST CIT (TDS) 3(1), MUMBAI

In the result, appeals filed by the assessee are hereby allowed

ITA 3635/MUM/2016[2001-02]Status: DisposedITAT Mumbai20 Apr 2018AY 2001-02

Bench: S/Shri R.C. Sharma (Am) & Amarjit Singh (Jm) I.T.A. No. 3635/Mum/2016(Assessment Year 2001-02)

Section 191Section 194CSection 201Section 201(1)

1) and 201(1A) read with section 194C of the I.T. Act, 1961 was concluded on 29.3.2011, therefore, the orders in question are not justifiable specifically in view of the findings of the Hon’ble ITAT in ITA No. 5190/Mum/2014 in the case of Hathway Nsik Cable Network Private Limited Vs. Tax Recovery Officer(TDS

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7209/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3645/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

ITA 6848/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7211/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7212/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7208/MUM/2013[2004-05]Status: DisposedITAT Mumbai20 Sept 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3646/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS

M. R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 790/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7213/MUM/2013[2009-10]Status: DisposedITAT Mumbai20 Sept 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 3711/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS