Section 194I of the Income Tax Act
The decision most relied on for Section 194I is CIT v. Bharti Cellular Ltd. (330 ITR 239), cited in 147 of the 74 judgments on BharatTax that turn on this section.
Leading authorities on Section 194I
The Supreme Court holds that for a service to qualify as 'fees for technical services' under Section 9(1)(vii) of the Income-tax Act or Article 12 of a DTAA, direct human involvement or intervention in rendering the service is essential. This principle applies to telecommunication services like interconnect charges and roaming charges, and also to services related to software use.
Interest received by an assessee on loans and advances provided to its employees is assessable as 'business income' under the Income Tax Act.
A statutory provision is not construed to have retrospective operation unless such a construction is explicitly stated in the Act or arises by necessary and distinct implication.
An order under section 201(1) of the Income Tax Act for Assessment Year 2009-10 can be passed when the TDS statement is required to be filed.
The Assessing Officer (AO) must examine the assessee's accounts and be satisfied with the correctness of the expenditure claimed to have been incurred for earning income not forming part of the total income before making any disallowance under Section 14A.
Interest under section 201(1A) cannot be levied if the recipient of income has already paid the due taxes. The onus is on the revenue to prove that taxes have not been recovered from the primary liable person.
Judgments on Section 194I
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