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Income Tax : TDS on payment to transporter on hired buses

The brief facts of the case are that the assessee is a company engaged in the business of manufactur

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Income Tax : Payment received through banking channels is enough to find out the source and reason

In this case return of income declaring total income of ` 108107/- was filed on 31.10.1993 after cla

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Income Tax : Impact of cash deposited in creditors account before payment

On the facts and in the circumstances of the case, Ld. Commissioner of Income Tax (A) has erred in d

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Income Tax : In the absence of insufficiency addition is rightly be deleted and late payment of tax is compensatory

Brief facts are the assessee is engaged in business of manufacturing and trading of perfumery compou

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Income Tax : Payment of commission to non resident overseas do not attracts the provision of section 194H

Facts indicate that the assessee is a partnership firm of two partners and doing the business of exp

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Income Tax : Cheque payment is enough to prove payment and deduction for staff welfare si allowed only if made by assessee

The Ld. CIT (A) erred in confirming disallowance of Rs. 47,59,846/- being payment made to the sub-co

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Income Tax : Payment made to foreign company for service rendered in the nature of business not chargeable to tax in India in the absence of permanent establishment

We have carefully considered the submissions of the rival parties and perused the material available

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Income Tax : Provision of section 194I is applied only on the payment of Rent for deducting TDS

Assessee is a company established by the Govt. of Maharashtra and was incorporated on 31.5.2005 purs

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Income Tax : Repayment of loan or overdraft can be consider as proof for claiming deduction

Facts in brief:– The assessee, a company, is engaged in the business of printing of newspapers and p

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Income Tax : Rule 8D is applicable subject to the ratio laid down by the HC of Bombay in its judgment and payment of interest under sec 234B,C depends upon coverage of sec 115JB

Assessee is in appeal before us. The Ld. Counsel for the assessee argued that applying Rule 8D for t

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Income Tax : Date of payment of TDS on or after due date of filling return is not the ground to disallowe the deduction of the amount related to TDS

The revenue has raised the following grounds of appeal:- “1.That on the facts and in circumstance

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Income Tax : Payment in the nature interest under sec 2(28A) liable to deduct TDS under sec 40(a)(i)

Briefly stated facts of the case are that the assessee paid a sum of Rs.9,54,684/- to a foreign bank

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Corporate Law : As per Regulation 73 company is required to file report on repayment to investor with SEBI

The facts of the instant case, in brief, are that the petitioner incorporated a company in the year

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Income Tax : Sec 40(a)(ia) said deduction on payment of TDS is allowed in the year of payment

TDS deducted but not deposited within the time limit prescribed u/s. 201 of the Act. The same was de

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Income Tax : As per CBDT circular sec 194 applied on advertisement when client make payment to add agencies but not when payment made by add agencies to media

The brief facts of the case are that the assessee is a private limited company engaged in the busine

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Income Tax : Payment of director remuneration as per companies act 1956 and disclosed with supporting document cannot be disallowed

On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in deleting the

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Income Tax : Payment made to the manager for Euro Issue without deducting TDS can create liability of interest under sec 194A of the Act

On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in directing to

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Income Tax : Payment received as transportation fees cannot be charged to tax either under sec 9(1)(i) 0r sec 9(1)(vii)

Transportation fee being erroneously treated as fees for technical services under Section 9(1)(vii)

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Income Tax : Penalty under sec 271 cannot be imposed if payment of tax with interest made within the time limit of notice of demand under sec 156 before the penalty proceeding concluded

We find that under the scheme of Section 271 AAA, there is a complete paradigm shift so far as penal

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Income Tax : Provissio of sec 194C do not apply to the payment to CDLB

The issue in appeal lies in a very narrow compass of material facts. The assessee is engaged in the

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