45 [Penalty for failure to furnish statements, etc.. 271H. (1) Without prejudice to the provisions of the Act, 45a [the Assessing Officer may direct that a person shall pay by way of] penalty, if, …
194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor) for carrying out any work (including supply of labour for carrying …
INCOME TAX : Where assessee, a transport contractor, faced disallowance of transport expenses under section 40(a)(ia) for non-deduction of TDS, since E-TDS returns …
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...Section 194C(7) is independent of the Section 194C(6) and relies on the judgment of Soma Rani Ghosh (ITA 420/Kol/2015) of jurisdictional ITAT. After giving a …
Basic provisions of section 194C of the Income Tax Act . Section 194C of the Income Tax Act states that any person making payment to a resident person, who is carrying …
ORDER PER BENCH: These six appeals filed on 15.04.2011 by the Revenue and the corresponding Cross-Objections[CO] filed on 25.5.20011 by the assessee against six …
Chennai-Observation of summer vacation in ITAT, Chennai Benches, Chennai from 19 to 30, May 2025 Download PDF 166.617 kb : 14-May-2025: Ahmedabad - Pronouncement List for 15th …
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History. This section was introduced in the year 1972 and subsequently amended from time to time. The scope of the said provision has been explained by CBDT from time to …
No Sec. 194C TDS on FMV of by-product arose from paddy milling kept by miller as per agreement: ITAT 9 Views When as per the terms of the agreement, the by-product is never …
ITAT: Rules on disallowances u/Sec. 40(a)(i)/ 40(a)(ia) for non-deduction of tax… SC issues notice in SLP on applicability of Sec.194C on EDC payments by realtors to HSVP SB Chennai …
Is provision of Sec 194C applicable to payment for water supplied by tanker for manufacturing activity? ashutosh majumdar. Expert Member ... 11:25:43 PM. Well, S. 194C, …
Sec 194C TDS Not applicable on reimbursement of petrol exp paid for hiring cabs : ITAT. In order to rationalize the provisions of disallowance on account of non-deduction of tax …
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ITAT: Sec.194C-TDS inapplicable on OYO's 'minimum guarantee payment' made… HC: Sec.194C-TDS applicable on EDC, privity of contract between real estate… Delhi HC holds …
Further, in Soma Rani Ghosh vs DCIT ( ITA No. 1420 /KOL/ 2015), ITAT Kolkata it was held that if the assessee complies with the provisions of Section 194C(6), no disallowance …
A TDS verification survey was conducted by the Assessing Officer (AO) and assessee was treated as assessee-in-default for non-deduction tax at source (TDS) under section 194C while making payment to drivers, restaurant …
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are covered under the provisions of sec. 194C, but not under the provisions of sec. 194H of the Income Tax Act, 1961. Aggrieved by the CIT(A), the Revenue is in appeal before us. 6. We …
Landmark Judgements for Section 194C (TDS on Repair and Maintenance), Income Tax Act, 1961. In the case of Vide Eastern Typewriter Service v. State of Andhra …
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S. 194C vs. 194J: Law on whether payments for construction, erection & commissioning etc of plants involving inputs from technical personnel constitutes "payments for technical services" …
TDS under section 194C: What is section 194C, When TDS under section 194C need to be deducted, FAQs on section 194C. ... Business Expediency ITAT – Interest-Free …
On the aspect of observation of the learned CIT that Sections 194C(6) and Section 194C(7) have to be read together to extend the immunity from TDS, our attention is drawn to …
Whether TDS is deductible u/s 194C or 194J is always a matter of concern in day to day business world. Today an attempt has been made to provide the basis to reduce such …
wherein it was stated that in view of SC judgment, section 194C would apply to all types of contracts including transport contracts, labour contracts, service contracts, advt. contracts, …
The amendment to section 263 of the Act by insertion of Explanation 2 to Section 263 of the Act is declaratory & clarificatory in nature and is inserted to provide clarity on the issue as to which …
3. Concluding that the benefit of non-deduction of tax u/s 194C (6) was not applicable to the assessee on account of the non-compliance of Section 194C(7).4. Passing …
The question before the ITAT, therefore, was whether on the facts of the present case, the Section 194C or 194J would be attracted. The ITAT has, and in our view correctly, …
S. 40(a)(ia)/ 194C/ 194J: Deduction u/s 194C instead of u/s 194J renders the shortfall liable for disallowance u/s 40(a)(ia) Dishnet Wireless Limited vs. DCIT (ITAT Chennai) …
tax at source under Sec.194C at the time of making of such payment to the dealers. As the assessee had failed to comply with its statutory obligation and had not deducted tax at source …
According to the Explanation II to Sec. 194C, where any sum referred to in section 194C(1) or 194C(2) is credited to any account, whether called " Suspense account" or by any …