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3,347 results for “TDS”+ Section 194Cclear

Sorted by relevance

Mumbai687 Delhi649 Kolkata434 Bangalore284 Chennai184 Ahmedabad146 Jaipur114 Hyderabad90 Cochin75 Chandigarh62 Pune59 Indore55 Karnataka50 Raipur49 Cuttack48 Visakhapatnam45 Rajkot42 Nagpur40 Amritsar30 Jodhpur24 Surat22 Patna18 Panaji18 Jabalpur16 Lucknow16 Allahabad15 Ranchi14 Guwahati14 Agra8 Kerala8 Telangana7 Calcutta7 SC5 Dehradun4 Varanasi3 Rajasthan2 A.K. SIKRI ROHINTON FALI NARIMAN1 Orissa1 Gauhati1

Key Topics

Section 194C131 Section 4081 Section 201(1)71 TDS62 Deduction56 Addition to Income45 Disallowance43 Section 143(3)37 Section 26336 Section 20135 Section 194

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

ITA 1171/JPR/2019[2015-16]Status: DisposedITAT Jaipur12 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Nitesh Gupta (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 194C(6)Section 194C(7)Section 40

TDS under the provision of section 40(a)(ia) of the Act? 5. Whether the provision of section 194C(6) & 194C

SOMA RANI GHOSH,KOLKATA vs. DCIT, CIR-49, KOLKATA, KOLKATA

Showing 1–20 of 3,347 · Page 1 of 168

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34

In the result, the appeal of the assessee is allowed

ITA 1420/KOL/2015[2012-2013]Status: DisposedITAT Kolkata09 Sept 2016AY 2012-2013

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

Section 194CSection 194C(6)Section 194C(7)Section 40

TDS u/s 194C. Needless to say that subject to compliance with the provisions of Section 194C(6), immunity from TDS

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya

Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

TDS u/s 194C. Needless to say that subject to compliance with the provisions of Section 194C(6), immunity from TDS

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, BHARATPUR vs. M/S ARIHANT TRADING CO., BHARATPUR

In the result, appeal of the Revenue is dismissed

ITA 1113/JPR/2018[2015-16]Status: DisposedITAT Jaipur19 Mar 2019AY 2015-16

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri K. C. Gupta (JCIT) fu/kZkfjrh dh vksj ls@

Section 194CSection 194C(6)Section 194C(7)Section 40

section 194C stated that it has not deducted TDS as provisions of section 194C(6) provides that no deduction is required

EAGLE STEEL INDUSTRIES PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, AHMEDABAD

In the result, appeal filed by the Assessee is allowed

ITA 2871/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad13 Aug 2018AY 2012-13

Bench: Shri P. K. Kedia & Shri Mahavir Prasad)

For Appellant: NoneFor Respondent: Shri James Kurian, Sr. D.R

Section 194CSection 194C(6)Section 194C(7)Section 197Section 197ASection 40

TDS is required to be deduced in case of payment to transporters if it furnished the PANs. 3.2 The submission of the assessee has been considered carefully but the same is not acceptable in light of the provisions of Sub-Section (7) to Section 194C

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)

TDS as per provisions of section 194C. Section 194C covers Broadcasting and Telecasting work under the works contract and thus

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

C.A. No.-007865-007865 - 2009Supreme Court29 Jul 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 194C of the Act. He further stated that it is not practical to deduct tax at source while making payment to a truck owner/ operator because no truck owner accepts payment after TDS

INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1499/JPR/2024[2021-22]Status: DisposedITAT Jaipur28 Apr 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by

For Appellant: Sh. Naman Maloo, CAFor Respondent: Sh. P. P. Meena, CIT

Section 143(3)Section 144CSection 144C(5)Section 201Section 40Section 92B(2)

section 194C of the Act and accordingly not liable for TDS. Relevant extract of section 194C of the Act is as under

PRINCIPAL COMMISSIONER OF INCOME TAX-5,KOKATA vs. M/S. L.G.W. LTD

ITA/35/2020HC Calcutta12 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022 Appearance : Ms. Smita Das De, Adv. ….For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. …For Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, For Brevity) Is Directed Against The Order Of The Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) Dated 5Th October, 2018 In I.T.A. No.1786/Kol/2016 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration: - A) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Has Misinterpreted Section 194C, More Particularly 194C (7) Of The Income Tax Act, 1961 Read With Rule 31A Of The Income

Section 194CSection 194C(6)Section 194C(7)Section 200Section 234Section 260ASection 31Section 31ASection 48Section 6

section 194C, more particularly 194C (7) of the Income Tax Act, 1961 read with Rule 31A of the Income 2 Tax Rules, 1962 in holding that the assessee is not liable to deduct TDS

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. ULTRATECH CEMENT LTD UNIT AWARPUR CEMENT WORKS,

In the result, the appeal of the assessee is allowed

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

Section 194CSection 194C(6)Section 201

section 194C(6) w.e.f. 16-2015 an exemption has been provided to transporters owning up to 10 goods carriages and prior to that date, there was no exemption provided u/s 194C(6) of the Act from TDS

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 227/IND/2021[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 194C(6), immunity from TDS under sec. 194C(1) of the Act in relation to payments to transporters, applies

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 235/IND/2021[2011-12]Status: DisposedITAT Indore30 Jan 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 194C(6), immunity from TDS under sec. 194C(1) of the Act in relation to payments to transporters, applies

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 226/IND/2021[2012-2013]Status: DisposedITAT Indore30 Jan 2023AY 2012-2013

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 194C(6), immunity from TDS under sec. 194C(1) of the Act in relation to payments to transporters, applies

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), DAVANGERE vs. M/S MUURUGARAJENDRA OIL INDUSTRY PVT LTD , CHITRADURGA

In the result, appeal filed by the Revenue is dismissed

ITA 2094/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Apr 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13

For Appellant: Shri Pradeep Kumar, CITFor Respondent: Shri V. Srinivasan, Advocate

Section 194(6)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40

TDS u/s 194C. Needless to say that subject to compliance with the provisions of Section 194C(6), immunity from TDS

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DCIT, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 977/JPR/2018[2012-13]Status: DisposedITAT Jaipur18 Dec 2018AY 2012-13

For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 143(3)Section 145(3)Section 251Section 40

Section 194C(6), immunity from TDS under sec. 194C(1) in relation to payments to transporters, applies transporter and non-transporter

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 978/JPR/2018[2013-14]Status: DisposedITAT Jaipur18 Dec 2018AY 2013-14

For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 143(3)Section 145(3)Section 251Section 40

Section 194C(6), immunity from TDS under sec. 194C(1) in relation to payments to transporters, applies transporter and non-transporter

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 979/JPR/2018[2014-15]Status: DisposedITAT Jaipur18 Dec 2018AY 2014-15

For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 143(3)Section 145(3)Section 251Section 40

Section 194C(6), immunity from TDS under sec. 194C(1) in relation to payments to transporters, applies transporter and non-transporter

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. ZUBERI ENGINEERING COMPANY, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 1122/JPR/2018[2012-13]Status: DisposedITAT Jaipur18 Dec 2018AY 2012-13

For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 143(3)Section 145(3)Section 251Section 40

Section 194C(6), immunity from TDS under sec. 194C(1) in relation to payments to transporters, applies transporter and non-transporter

INCOME TAX OFFIECER-17(3)(4), MUMBAI vs. SUGARCHEM, MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

ITA 2071/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Shri C.N. Prasad & Shri Manoj Kumar Aggarwalincome Tax Officer-17(3)(4) M/S. Sugarchem 1St Floor, Aayakar Bhavan Kshamalaya, 3Rd Floor Vs. M.K. Road, Mumbai 400020 Marine Lines Mumbai 400020 Pan – Aayfs3762P Appellant Respondent

For Appellant: Shri Purushotttam KumarFor Respondent: Shri Bhpendra Shah

Section 143(3)Section 194C(6)Section 194C(7)Section 40

TDS was deductible on the payments made as the transporters have furnished their PAN details to the assessee as per provisions of Section 194C

M/S TATA PROJECTS LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result, appeals of the assessee are allowed

ITA 4404/DEL/2016[2015-16]Status: DisposedITAT Delhi14 Dec 2016AY 2015-16

Bench: Shri O.P. Kant & Smt Suchitra Kamblei.T.A .No.-4403/Del/2016 (A.Y 2014-15) & I.T.A .No.-4404/Del/2016 (A.Y 2015-16)

Section 133ASection 194CSection 194C(7)Section 201Section 3Section 6

TDS u/s 201(1) read with Section 194C and directed to deposit the TDS as per the provisions of Section