·No sec 194C TDS on sums remitted on hiring of vehicles without any service of carriage of passengers 11 Jan 2014 [2014] 43 47 Gujarat [07 01 2014] ITAT justified estimation of profit element at 5% on account of purchase from non genuine parties 23 Aug 2024 ;
·ITAT set aside order as AO failed to inquire into essential aspects of dealing in penny stock companies 29 Aug 2024 ; ITAT deleted Sec 271D penalty as assessee had no knowledge of amendment restricting cash sale of immovable property 29 Aug 2024 ; Loan scholarships given to Indian students for education abroad would be considered as
Stone Crusher Units Of Dharwar District manjunatha stone crusher tekal hobli malur taluk kolar Concasseur de pierre liste de broyeur de pierres dans le concasseur safer zone a chikkamagalore stone crusher safer zone at chikkamagalore safe zone for stone crusher in karnataka and safe zone for Chat Now stone crusher units of dharwar
·CPCB s guidelines also include general measures for air pollution control to be followed in the stone crushing units However beyond what CSE had proposed the CPCB guidelines talked about transportation with covered vehicles wetting of internal roads for dust suppression water consumption and legal source of raw material which is a
·SC granted SLP against HC s order denying stay on recovery of tax demand as 30% of demand had already been recovered 23 Aug 2024 ; Service of notice through ITBA portal is not valid service as specified under provisions of section 282 1 ITAT 23 Aug 2024 ; ITAT justified estimation of profit element at 5% on account of purchase from non
Contribute to luoruoping/id development by creating an account on
·No penalty for short deduction of TDS if applicability of sec 194C or sec 194J is debatable 12 May 2017 [2017] 81 8 Pune Trib [25 01 2017] Income Tax Case Laws 1517 I am satisfied ITAT 22 Aug 2024 ; Sec 54G relief available even if new undertaking was set up in name of firm in which assessee was
·ITAT Ola not obligated for TDS under on fare disbursed to Drivers; Relies on Uber ruling Sep 19 2022 Simply Register/Sign In to access the free content across the portals
·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 u/s 40 a ia is permissible even there is violation of the provisions of Section 194C 7 This is applicable even if aggregate payment in a FY exceeds 00 000
·INCOME TAX Where assessee a procurement agency procured paddy and entered into an agreement with miller for milling paddy for consideration of certain amount since as per agreement by product which arose from milling was property of miller such by product retained by miller was not consideration for work of milling of paddy and
·ITAT justified estimation of profit element at 5% on account of purchase from non genuine parties 23 Aug 2024 ; HC set asides order as assessment was time barred as extended period of TOLA couldn t be invoked 23 Aug 2024 ; Reassessment justified if brokerage income was shown in P&L a/c of firm but actually belonged to
·The Income Tax Appellate Tribunal ITAT held that Section 194C of the Income Tax Act 1961 relating to Tax Deducted at Source TDS is not applicable to reimbursement of vehicle A vehicle was provided by the assessee to the concerned parties and assessee was to bear the vehicle expenses actually incurred by
·No sec 69 additions if assessee proved that source of investment was agricultural income earned by his family members 27 Sep 2024 ; No reassessment to include land cost in construction if same was duly furnished during assessment proceedings HC 26 Sep 2024 ; HC quashes reassessment as assessee never filed ITR 3 or ITR 4 as
·the stone crusher in view of 60 dated 23 rd of February 2021 called as The Jammu and Kashmir Stone Crushers/Hot and Wet Mixing Plants Regulation Rules 2021 and also in view of court direction passed in WP C 457 of 2021 2 Mr Parag learned counsel appearing for the petitioner at the very
·Common area maintenance charges are in nature of contractual payment; liable to Sec 194C TDS ITAT 15 Nov 2022 [2022] 144 113 Delhi Trib [01 07 2022] Income Tax Case Laws 2590 Views Facebook said charges was subject to deduction of tax at source under section 194C and not under section 194 I
·SC granted SLP against HC s order denying stay on recovery of tax demand as 30% of demand had already been recovered 23 Aug 2024 ; Service of notice through ITBA portal is not valid service as specified under provisions of section 282 1 ITAT 23 Aug 2024 ; ITAT justified estimation of profit element at 5% on account of purchase
·Accordingly by inserting Explanation III to section 194c the provisions relating to deduction of tax at source has been enlarged by bringing some of the service contracts within the provisions of Section 194C
Packages Host and manage packages
·INCOME TAX SLP dismissed as withdrawn due to low tax effect against High Court ruling that where assessee company carrying on business of broadcasting of television channels paid placement charges to cable operators for placing signals on a preferred band it was a part of work of broadcasting and telecasting covered by sub
·The provisions of section 194C shall however apply when a plane or a bus or any other mode of transport is chartered by one of the entities mentioned in section 194C of the Act As regards payments made to clearing and forwarding agents for carriage of goods the same shall be subjected to tax deduction at source under section 194C of the
·seeking protection from demolition of his crusher unit 4 It is the case of the petitioner that he established a crusher unit in his stitiban land appertaining to Plot Nos 6432 6434 6433 and 6437 Khata of Mouza Anjira Tahasil Dharmasala Dist Jajpur but as in the Hal settlement the land was wrongly recorded in
{"payload" {"allShortcutsEnabled" false "fileTree" {"29" {"items" [{"name" "0 1 mill itu berapa " "path" "29/0 1 mill itu berapa " "contentType" "file
·ITAT Ola not obligated for TDS under on fare disbursed to Drivers; Relies on Uber ruling Sep 19 2022 Simply Register/Sign In to access the free content across the portals
·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 write up can be summed up in following parts 1 Payment to Contractors Section 194C2 Fee for professional or technical services Section 194J3
·Accordingly by inserting Explanation III to section 194c the provisions relating to deduction of tax at source has been enlarged by bringing some of the service contracts within the provisions of Section 194C